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Accounting
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Address, RBA 309
M-F, 8am-5pm
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Profiles of Accounting Majors

While some students enroll into a graduate program directly from undergraduate studies, I started my career working for two of the Big Five (now Big Four) accounting firms. Initially, I was a consultant for PricewaterhouseCoopers and then for Andersen. The impending downfall of Arthur Andersen was a signal for a change, so I left Andersen to become the International Accounting Manager for a large chemical company that specialized in manufacturing food colors. While I enjoyed my time there, I was fortunate to know early on that I wanted to do something more with my life than preparing reports and closing the books. I decided to get a Ph.D. because I had always enjoyed school, and it would be a worthwhile challenge.

My decision to return to school led me to Florida State. Unlike most of the other students in the doctoral program, I did not plan to get my Ph.D. in accounting. I originally started in the Management Information Systems (MIS) doctoral program. After a couple of months, I decided that my research interests fit better with accounting than MIS. In retrospect, the transition into the accounting program was one of the best decisions I have made in my entire life.

Florida State has some of best accounting professors in the country. They have a strong reputation for publishing in the top journals, and many of the former doctoral students have placed at well-known universities. There is also a strong camaraderie among the doctoral students. Unlike some schools, at FSU there are many opportunities to interact with other doctoral students in Management, Marketing, Risk and Insurance etc. As a result, I have made many lasting friendships during my five years here.

After graduating, I hope to place at a school similar to FSU with resources to support high quality research and the opportunity to impact the lives of students through teaching. My current research focuses on analyst coverage by brokerage firms. Just like accountants, analysts fill a role by evaluating and disseminating information to the market. Understanding which companies analysts choose to follow and how they make their recommendations can improve our understanding of the market. I had first-hand experience with this subject while working at the chemical company. We were always encouraging analysts to follow or improve their recommendations of our stock to no avail.

My advice to prospective doctoral students is to keep an open mind about your interests. As I have learned, what you initially think is right for you, does not always work out the way you planned. I don't think you really know where your interests lie until you have been in the program for at least a year. I would also recommend reading all different types of research because your idea can literally come from anywhere. My dissertation developed from an article I read in a legal journal. Finally, do research that excites you. If you're enthusiastic about your topic, then it doesn't seem like work!

William Buslepp
Ph.D. Student