Ph.D. in Business Administration – Accounting Handbook
The Ph.D. in Business Administration – Accounting Handbook outlines the requirements for the Ph.D. in Business Administration – Accounting program that are incremental to the requirements of Mays Business School and Texas A&M University. Students should be familiar with all the rules and procedures at the university, college and department levels.
Residence and credit hour requirements
Students are expected to maintain residency through graduation. However, students must maintain residency status at least through admission to candidacy. Admission to candidacy requires the completion of course work, completion of the comprehensive exams and the filing of an acceptable dissertation proposal with the Office of Graduate Studies.
The prerequisite requirements in the Department of Accounting are presented below:
Economics: Six (6) credit hours of advanced graduate economic theory courses.
Accounting: It is anticipated that entering Ph.D. students will have an undergraduate degree in accounting (or its equivalent). The following graduate or undergraduate courses may, at the discretion of the doctoral advisor, be required in order to make up any deficiencies in a student’s accounting training:
- Accounting Concepts and Procedures (Intermediate Accounting)
- Management of Taxation
- Accounting Information Systems
- Managerial/Cost Accounting
Mathematics: Engineering calculus and linear algebra.
Incoming doctoral students prepare a tentative degree program in consultation with the doctoral program coordinator. This program identifies specific courses to be completed and when they are to be completed. A final and formal degree plan is completed with the student’s advisory committee prior to taking the comprehensive exam.
Below outlines the major field, quantitative tool, and minor course work requirements. Please note that these should be viewed as minimum program requirements and may be expanded as appropriate by the student and the student’s advisory committee.
These accounting seminars are required:
- Accounting 665 – Research I (fall semester of the student’s first year.)
- Accounting 660 – Empirical Research Methods (spring semester of first year)
- Accounting 688 – Capital Markets Research
Plus one of the two following courses is required:
- Accounting 688 – Behavioral Research Methods
- Accounting 688 – Research in taxation
Upon completing coursework, students will register for Accounting 691 – Research for Dissertation for credit hours specified by the Office of Graduate Studies and/or Mays Business School
Quantitative research tool
A 15-hour quantitative tool is required from econometrics and statistics (beyond STAT 651 and STAT 652). Courses qualifying for completing the 15-hour tool requirement include:
- ECMT 660 (Math Econ I)
- ECMT 661 (Math Econ II)
- Agricultural Economics 621
- Agricultural Economics 661
- ECMT 669 (Fundamental Math for Economists)
- ECMT 675 (Econometrics I)
- ECMT 676 (Econometrics II)
- ECMT 677 (Econometrics III)
- ECMT 678 (Econometrics IV)
- ECMT 679 (Econometrics V)
- Sociology 631
- Statistics 609 (Nonparametrics)
- Statistics 619 (ANOVA)
- Statistics 636 (Multivariate)
- Statistics 659 (Categorical Data Analysis)
Other courses qualify at the discretion of the doctoral program advisor or the student’s advisory committee chair.
Students shall complete one of the following courses in microeconomics:
- ECON 607
- ECON 629
The research methods minor field is designed to assure that students have the requisite knowledge and skill to conduct independent research. Minor courses do not necessarily need to come from a single academic department but should represent a comprehensive research area which supports the student’s primary research. A minimum of nine (9) hours of course work must be completed in a comprehensive research area. A minor area requires a representative on the student’s committee.
Minor courses should be selected in consultation with the doctoral program advisor and/or the student’s advisory committee. While no specific courses are required for the various minors, minor course work should include doctoral level courses and other appropriate courses in the minor specialty area.
The grading standards within the Department of Accounting are significantly more rigid than the University requirements. Any student that receives two (2) C’s while in the program will be recommended to the Office of Graduate Studies for automatic dismissal.
The Ph.D. Policy Committee will review the performance of each Ph.D. student at the end of the first and second years in the program. This process will be based on grades to date and completed questionnaires from faculty conducting Ph.D. seminars and other courses. The purpose of the review is to provide faculty and students additional information on the progress of each student toward completing degree requirements. Students with significant deficiencies will be reviewed after each semester.