Business Administration (PhD) - Accounting

Program Overview

UCF's Accounting track within the Business Administration PhD program equips students for academic careers in accounting at major research universities through rigorous coursework and hands-on research projects. The program emphasizes research methodologies and draws on theories from psychology, economics, and sociology. With support including stipends and tuition waivers, students complete 72 credit hours, including a dissertation, to demonstrate their understanding of accounting issues and methodologies.

Program Outline

Degree Overview:

The Accounting track within the Business Administration PhD program at the University of Central Florida (UCF) is designed to prepare students for academic careers at major research universities. The program emphasizes a rigorous blend of coursework and hands-on research projects, aiming to equip students with the skills and knowledge to contribute new insights to the field of accounting. The program's curriculum delves into both classic and cutting-edge research in accounting, drawing upon theories from psychology, economics, and sociology. Students are immersed in the methodologies used to discover and evaluate new ideas within the field. Success in the program is measured by a student's understanding of the issues and methodologies crucial for advancing knowledge in accounting.

Outline:

The Accounting track of the Business Administration PhD program requires 72 credit hours beyond the bachelor's degree. The program is structured as follows:

• Accounting Core (18 credit hours): Students must complete all of the following courses:
• ACG7157 - Seminar in Archival Research in Accounting (3 credits)
• ACG7399 - Seminar in Behavioral Accounting Research (3 credits)
• ACG7826 - Seminar in the Social and Organizational Context of Accounting (3 credits)
• ACG7885 - Research Foundations in Accounting (3 credits)
• ACG7887 - Accounting Research Forum (1 credit)
• ACG 6908 Directed Independent Study (2 credit hours) is also required.
• NOTE: ACG 7887 - Accounting Research Forum is a 1 credit hour workshop that will be repeated over 4 semesters.
• Research Methods/Tools (12 credit hours): Students must complete all of the following courses:
• PSY6216C - Research Methodology (4 credits)
• PSY6308C - Psychological Testing (4 credits)
• PSY7217C - Advanced Research Methodology I (4 credits)
• PSY7218C - Advanced Research Methodology II (4 credits)
• PSY7219C - Advanced Research Methodology III (4 credits)
• PSY7315 - Psychometric Theory and Practice (3 credits)
• ECO6424 - Econometrics I (3 credits)
• EDF7403 - Quantitative Foundations of Educational Research (3 credits)
• EDF7405 - Quantitative Methods II (3 credits)
• EDF7463 - Analysis of Survey, Record, and Other Qualitative Data (3 credits)
• SYA6315 - Qualitative Research Methods (3 credits)
• SYA6425 - Design and Conduct of Social Surveys (3 credits)
• The research tools requirement is intended to ensure a thorough exposure to research methods.
All candidates are expected to demonstrate knowledge of statistical methods as well as usage of statistical packages, including design, analysis, and interpretation of results. Research tools courses should be approved by the PhD Director. Examples of courses that will satisfy this requirement included above.
• Elective Courses (27 credit hours):
• Restricted (3 credit hours):
Students must complete at least 1 of the following courses:
• ACG7390 - Seminar in Managerial Accounting Research (3 credits)
• ACG7888 - Seminar in Critical Accounting and AIS (3 credits)
• ACG7917 - Advanced Research Methods in Accounting and Accounting Information Systems Research (3 credits)
• Other accounting electives may be added as they are developed for the program.
• Unrestricted (24 credit hours):
• Students must take 6 credit hours in a minor/support area.
• Students must select a minimum of six credit hours in a unified area approved by the PhD Director.
• Each student's program of study is individually tailored to accommodate interests whenever possible.
• This coursework may be developed from offerings in the following areas with the advice and consent of the respective departments and the advisory committee:
• Marketing
• Economics
• Political Science
• Psychology
• Gender Studies
• Management
• Sociology
• Environmental Studies
• Communication
• Philosophy
• Public Affairs
• Students must earn at least 18 credits from the following types of courses:
• Courses, independent study and/or research hours chosen in conjunction with the PhD program director.
• Students with an earned master’s degree may be waived from this 18-hour requirement with approval from the PhD program director.
• Dissertation (15 credit hours):
• ACG 7980 Dissertation (15 credit hours minimum)

Assessment:

• Admission to Candidacy: Students must complete a comprehensive candidacy examination that includes written and oral portions.
Students must defend a written dissertation proposal in an oral examination conducted by the student's advisory/dissertation committee. The final defense of the dissertation will also require an oral examination.
• Students officially enter candidacy when the following has been accomplished:
• Completion of all course work, except for dissertation hours.
• Successful completion of the comprehensive candidacy examination.

Teaching:

• Teaching Requirement: The requirements for the teaching component of the degree will be developed with the doctoral program director based on the student's experience.
Normally, this requirement will be satisfied through teaching a minimum of three credit hours of class instruction under the direct supervision of a faculty member. As appropriate, students will also be required to attend teaching development workshops and seminars.
• Faculty: Dixon School faculty guide student learning through a combination of coursework and hands-on research projects.

Careers:

The program prepares students for academic careers at major research universities.

Other:

• The program requires a full-time commitment from students.
• Students must demonstrate knowledge of statistical methods and usage of statistical packages, including design, analysis, and interpretation of results.
• The dissertation serves as the independent learning experience.