Accounting

The minimal requirements of the PhD Program in Accounting include: the successful completion of two years of course work, a comprehensive examination, a research proposal, and a dissertation documenting independent and original research. If you don’t have the academic background of our usual PhD students, you may be required to take additional courses. Your dissertation will take between one and three years to complete, depending on your eventual topic and research methods.

As noted above, complete training in research requires you to exceed these minimal requirements. In particular, you must engage actively in research during your program. Throughout the program you will also be expected to participate in seminars, workshops, and conferences at the local, national, and international levels. It will be your responsibility to push as far as your skills and aptitude can take you. Frequent interaction with faculty members and fellow students is necessary in order that you develop intellectually and professionally.

Coursework:

Your coursework plan will be developed in consultation with the Accounting Area’s PhD Program Coordinator. The courses are typically one semester long (3.0 credits), and fall into six categories:

Required DCAD Courses:

You will be required to take the following DCAD core courses:

• DCAD 7060 3.00 INTRODUCTION TO APPLIED STATISTICS

  This course focuses on the use of univariate and multivariate statistics as applied to social and behavioural research within the fields of organizational, management, and consumer studies. It covers descriptive statistics, mean difference testing, analysis of variance and covariance, linear and logistic regression, and a priori sample size calculations, as well as power and effect size calculations.

• DCAD 7100 3.00 LOGICS OF SOCIAL RESEARCH
  This examines the major philosophical debates in the social sciences and explores the rationale of different approaches to social research. Students learn how to select and develop appropriate research strategies and how to critically examine the use of various research strategies.
• DCAD 7250 3.00 RESEARCH DESIGN
  This course introduces students to research design, strengthens their reasoning and theoretical development skills, helps them effectively apply a range of empirical methodologies to their own research and critically review empirical studies done by others. Topics include types of variables, relationships, sampling and measurement, survey and field research designs, experimental designs, and alternative designs, and research design biases and artifacts.
• DCAD 7400 3.00 QUALITATIVE RESEARCH METHODS
  This course provides students with detailed exposure to the qualitative research methodologies that have begun to exert a major influence on management research over the last 10 years.

These DCAD courses are designed to ensure that all PhD students at Schulich acquire a basic competence in research methods, including quantitative and qualitative research methodologies, and the philosophy and methods used in the social sciences.

Accounting Core and Elective Courses

You will also be required to take four of the following doctoral accounting courses:

• ACTG 7010 3.00 OVERVIEW OF ACCOUNTING RESEARCH
  This course offers Ph.D. students an introduction to the core knowledge about various research paradigms in accounting research.
• ACTG 7020 3.00 EMPIRICAL METHODS IN ACCOUNTING RESEARCH
  No course description found.
• ACTG 7030 3.00 JUDGEMENT & DECISION RESEARCH IN ACCOUNTING
  An in-depth study of research methods useful for investigating how and how well judgments and decisions are made in accounting, auditing and financial reporting contexts.
• ACTG 7040 3.00 ADVANCED TOPICS IN ACCOUNTING RESEARCH
  No course description found.
• ACTG 7050 3.00 ADVANCED TOPICS IN FINANCIAL ACCOUNTING RESEARCH II

  Explores advanced topics in financial accounting research. It provides an overview of selected topics in financial accounting and related areas, and enhances students' applied skills in analyzing financial accounting data. The course covers classic papers, methodology papers, and papers that represent some of the most recent developments in the field.

• ACTG 7950 3.00 SPECIAL TOPICS IN ACCOUNTING RESEARCH
  No course description found.

Note that ACTG 7950 3.00 is rarely offered. The other four courses are offered on a rotating basis so that you can complete them in the first two years of your program.

Unlisted elective courses may be taken for additional credit. Accounting electives are typically taken as directed studies, that is, taken by an individual student under the tutelage of an Accounting Area faculty member. Such electives focus on a specialized area of interest to the student and the faculty member, and can be helpful in filling in gaps in your knowledge in preparation for doctoral research.

Two Elective Courses

These two courses are selected with the assistance of the Accounting PhD program director and will be from disciplines that are foundational to Accounting such as Economics, Finance and Organizational studies. Examples of such courses are:

GS/ECON 6100 3.00  Topics in Microeconomic Theory

• ECON 5100 3.00 THE ECONOMIC ENVIRONMENT OF BUSINESS

  This course provides managers with an overview of the economic environment within which business must operate, and an understanding of some of the analytical tools which economists use to solve business, economic, environmental and social problems. Key concepts and ideas from microeconomics, macroeconomics, environmental and international economics are introduced. Topics relevant to real-world issues and problems are discussed.

• FINE 7400 3.00 EMPIRICAL METHODS IN FINANCE

  This course emphasis shifts from the examination of current theories to the testing of those theories. The subject matter focuses on the empirical techniques frequently used in research in finance and draws heavily on econometric methods, although other statistical procedures are discussed. Students are expected to read, discuss and criticize empirical studies presented in the literature. A key element in any empirical study is the availability of reliable data. Consequently, students are provided with access to available data bases and are required to learn how to handle these efficiently.

• SUST 7020 3.00 ADVANCED TOPICS IN ORGANIZATION THEORY

  This course introduces students to leading paradigms and current topics in organization theory. Students obtain an intensive overview of "macro" theories in organizational behaviour and develop an ability to assess organization theory and research critically and comprehensively. Class discussions focus on the strengths, weaknesses and contributions of leading-edge theories and topics; and students are encouraged to think creatively about future directions that various topics and theories might take to advance the field's understanding of organizations. By the conclusion of the course, students: (a) are familiar with important sources and references on prevailing issues in organization theory; (b) have a solid grasp of advanced theory and research on a breadth of topics in macro organizational behaviour; (c) have a better understanding of the process of writing theoretical articles; and (d) possess the ability to evaluate critically the contributions of various research streams to the field of organization theory.

Additional course requirements for students with limited relevant backgrounds

If you enter the PhD program without a Master’s degree, you will be required to take an additional two graduate-level courses (6.00 credit hours in total) in quantitative methods such as statistics, econometrics, psychometrics or similar disciplines. This requirement ensures that you acquire a sound methodological foundation. Students who lack relevant background in accounting may be required to take one or more 600-level accounting courses. Courses satisfying this requirement include:

A typical student entering the PhD program with a Masters degree will take at least 10 courses (or 30 credit hours) comprised of four DCAD courses, four accounting core courses, two foundational courses, plus possible electives. At the rate of three courses per semester, a typical student will complete his/her coursework in four semesters (Fall / Winter / Fall / Winter).

A typical student entering the PhD program without a Masters degree will take at least 12 courses (or 36 credit hours) comprised of the above course plus the two required quantitative methods courses. At the rate of three courses per semester, such a student will complete his/her coursework in four semesters (Fall / Winter / Fall / Winter).

Comprehensive Examination:

Students undergo a comprehensive examination after successfully completing all coursework. This examination is designed to demonstrate knowledge of the accounting
field, the chosen foundation field, and research methodologies. The comprehensive examination is set and administered by Accounting Area faculty members. It is
normally administered within 24 months of entry into the PhD program. A second and final attempt at this examination is allowed (within six months of the first examination) if the student is unsuccessful in the first attempt.

The program regards the comprehensive examination as a pivotal point for deciding whether students should be allowed to proceed with their studies or be

Dissertation Proposal and Oral Defence:

Candidates must prepare a written proposal to conduct original dissertation research carried out under the supervision of a supervisory committee, and must defend this to the satisfaction of the thesis supervisor and members of the supervisory committee.

Dissertation Proposal and Oral Examination:

Candidates must prepare a dissertation based on original research carried out under the supervision of a supervisory committee and submit the results in appropriate dissertation form. After the formal submission of the dissertation, an oral examination is held. It is expected that all or part of the dissertation will be published following professional or scientific review.