The Ph.D. program in Business with an Accounting focus is designed to produce leading scholars in accounting. In line with this objective, Ph.D. students in accounting are expected to be placed at research-oriented institutions. To achieve this goal, Ph.D. students must be able to discover critical accounting research questions and address them effectively. The coursework design, the arrangement of graduate assistantships, and advisor-advisee relationships aim to achieve these research objectives.
Given meeting the accounting area requirements, an accounting Ph.D. student will have financial support for four years. The detailed requirements are outlined below. We strongly encourage students to take the initiative and involve themselves in research activities as early as possible to complete their program in four years. The SOA's Ph.D. Student Handbook (link below) provides more details.
SOA Requirements for Ph.D. Students
Besides meeting University and College requirements for the Ph.D. in Business Administration, each accounting Ph.D. student must pass (1) the first-year summer paper and presentation requirement, (2) the second-year summer paper and presentation requirement, (3) comprehensive examinations, and (4) defend their dissertation proposals and dissertations. In addition, Ph.D. students are expected to instruct graduate and undergraduate-level accounting coursework. Finally, accounting Ph.D. students are strongly encouraged to participate actively in the accounting community. Presenting, discussing, and reviewing papers in conferences, including Hawaii Accounting Research Conference (HARC), are ways that students can help serve our community.
Accounting Research Seminars provide a solid framework for students to view research in an integrated way. Each accounting seminar has a final exam, in addition to any papers written as part of the class. The Ph.D. coordinator and SOA faculty work together to develop a curriculum for each accounting seminar. One seminar covers financial accounting. The second one covers auditing, tax, or other aspects of the discipline. The third seminar addresses accounting information systems. Ph.D. students write a paper during their first and second summers. Each Ph.D. student is also required to present the first-year and second-year summer paper in a research workshop in the following years. In addition, students are assigned to faculty for research support and mentorship.
All students must take ACC 625 Accounting and Tax Research and ACC 616 Accounting Theory and Development. Students entering from a different field must also take various accounting classes. Students are also encouraged to take seminar classes in related fields, such as finance. Additionally, regular participation in research workshops is expected of our Ph.D. Students.
Recommended Schedule for Accounting Ph.D. students: