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DETAILS ON THE DOCTORAL PROGRAM IN ACCOUNTINGPrerequisites All accounting doctoral students must satisfy the following prerequisites: Graduate level course in: Finance Undergraduate level courses in: Statistics The accounting Ph.D. adviser and the associate dean for graduate programs must approve courses satisfying the above prerequisites. Tools for Analytical Research (TAR) area In the TAR area, students typically take a selection of courses from the disciplines of statistics, economics, and/or finance. These courses provide the tools and skills necessary to understand and conduct research in accounting. The TAR area in accounting consists of seven courses and students must earn a grade of "B" or better in each course to satisfy the TAR requirement. Note that this requirement means that TAR courses must be taken for a letter grade. Students must take the following three courses:
Plus four of the following:
Accounting Primary Area The primary area courses and seminars provide opportunities for in-depth study. The following doctoral seminars and courses are required in Accounting:
In addition to these courses, the Accounting Research Colloquium meets regularly (2:30 to 4 p.m. on Fridays) to share the results of recent research conducted by FSU faculty and doctoral students and by invited scholars from other universities. Attendance at the colloquium is required of all accounting doctoral students. As indicated above, each student must complete a research paper requirement (ACG 6916). This paper is based on independent research by the student, primarily during the second year of the program and under the supervision of one or more faculty members. The student must have a written proposal for the project approved by the supervising faculty prior to taking the accounting preliminary examination. The research project is undertaken in the student’s area of interest to facilitate development towards his/her dissertation. The project culminates with the student presenting the paper in the Accounting Research Colloquium. Ideally, the research study would lead to a publication in an academic journal. With the exception of ACG 6916, students must earn a grade of "B" or better in each course to satisfy the primary area requirement. Students must earn a grade of "S" in ACG 6916. Note that this requirement means that only ACG 6916 is taken on an S/U basis to satisfy the primary area requirement. Support Area Support area courses are selected to complement the primary area of study and to allow the student to pursue further his or her research interests. Normally, four courses are required in the support area. Support area course work is taken within and outside the College of Business. The support area will be a function of the student’s particular field of study and could include courses from Psychology, Finance or Economics. Specific courses are selected in consultation with the student, the accounting Ph.D. Adviser and the support area adviser. Courses must be approved by all parties and the Associate Dean for Graduate Programs. Students must earn a grade of "B" or better in each course to satisfy the support area requirement. Note that this requirement means that all support area courses must be taken for a letter grade. The Support Area courses cannot be used to satisfy other requirements. Possible Course Sequences for Accounting Doctoral Students*
TAR/SUPPORT = TAR area course OR support area course Each student's program of study uniquely depends on his or her area of interest. As such, course schedules within a semester will vary across students. As noted above, final completion of the Research Paper Requirement (ACG 6916) could extend beyond the preliminary examination. For more information on the Accounting Ph.D Program, please contact Dr. Rick Morton. |