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Ph.D. Accounting CurriculumAnalytical Tools and Research Area (TAR) In the TAR area, students take a selection of courses from the disciplines of statistics, economics, and/or mathematics. 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 five courses:
Students pursuing the behavioral accounting research track enroll in MAR6979, where as students in the empirical financial accounting track take FIN6842. Plus two 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:
Students pursuing the behavioral accounting research track enroll in ACG 6835, where as students in the empirical financial accounting track take ACG 6896. As indicated above, each student must complete a Research Paper Requirement (ACG 6916). This paper is intended to be a sole-authored or co-authored project with one or more faculty members, in the student's area of interest. The research project is undertaken to facilitate development in an area of study related to the topic area in which a student intends to conduct his/her dissertation research. Ideally, the research study would lead to a publication in an academic journal. In addition to these courses, the Accounting Research Colloquium meets regularly (on Friday afternoons from 2:30 until 4:00) to share the results of recent research conducted by Florida State University faculty and doctoral students and by invited scholars from other universities. Attendance at the colloquium is required of all accounting doctoral students. The primary area in accounting consists of six courses. 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. There are two primary tracks in the Ph.D. program: a Behavioral Accounting Research track and an Empirical Financial Accounting Research track. The choice of a support area is driven by the track selected (i.e., the behavioral accounting research track vis a vis the empirical financial accounting research track). More specifically, the support area for students pursuing the behavioral accounting research track typically involves coursework from Psychology. On the other hand, the support area for students pursuing the empirical financial research track typically involves coursework from Finance and Econometrics. A student's course selection will vary depending on the track selected (this is discussed more under the course sequence link). 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. The choice of the support area is driven by the choice of a research track (i.e., behavioral accounting research versus empirical financial research). The support area courses selected are the result of consultation among the student, the Accounting Ph.D. Advisor, the Support Area Advisor and the Associate Dean for Graduate Programs. Courses must must be approved by all parties. Possible Course Sequences for Accounting Doctoral Students*
PREREQ/TAR/SUPP = prerequisite class, TAR area course, support area course Students pursuing the behavioral accounting research track enroll in MAR 6979, where as students in the empirical financial accounting track take FIN 6842. Students pursuing the behavioral accounting research track enroll in ACG 6835, where as students in the empirical financial accounting track take ACG 6896. * As students choose different tracks in the program (e.g., the empirical financial research track versus the behavioral accounting research track), each student's course schedule is unique. As such, course selection within a semester will vary across students (e.g., a support area course may be available for one track but not another track). In addition, the fact that students enter the program with varying backgrounds (e.g., in terms of the prerequisites that have been satisfied), makes each student's course schedule unique. This will also cause course selection within a semester to vary across students (e.g., one student may need to take a prerequisite class that is offered in a given semester while another student may have already completed the prerequisite course). For more information on the Accounting Ph.D Program, please contact Dr. Allen Bathke. |