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The School of Accounting in the Darla Moore School of Business has established a national reputation for academic research. Although historically known for excellence in behavioral research, our faculty conducts research in all areas of accounting using many different research approaches.

This has resulted in publications in the top academic accounting journals and also in many top academic journals in related fields such as finance, economics, psychology, organizational behavior and information systems. Of particular note, the Moore School has developed significant research capabilities in experimental laboratory markets research using innovative cutting-edge software and equipment obtained through sizeable National Science Foundation grants. Doctoral students are able to investigate financial accounting, managerial accounting, taxation, auditing and information systems topics using this new and promising research approach.

Incoming students should anticipate the Ph.D. program taking five years to complete.  Funding is available to support students attending conferences and doing research for their dissertation.  For non-native English speakers, preference is given to individuals with school or work experience in an English-speaking country.

The School of Accounting will be admitting students for the 2017-2018 academic year.

Contact Scott Jackson at 803.777.3100 or for more information about the Ph.D. concentration in Accounting. 

School of Accounting Program Description

The Ph.D. concentration in accounting provides students with the skills necessary to become a productive scholar and teacher at a major university. Initially, all doctoral students complete a core curriculum that provides skills in research design and statistical analysis. Students must also complete four doctoral seminars:

ACCT 832 Doctoral Seminar in Accounting Research - Seminar for beginning doctoral students that provides an overview of research topic areas, methods and designs currently used in accounting.

ACCT 833 Doctoral Seminar in Financial Accounting - Research methods and issues related to financial accounting topics.

ACCT 834 Doctoral Seminar in Managerial Accounting - Research methods and issues related to managerial accounting topics. 

ACCT 835 Doctoral Seminar in Auditing and Accounting Information Systems - Research methods and issues related to auditing and accounting information systems topics.

ACCT 837 Directed Doctoral Research Project in Accounting - Formulation of concepts, synthesis of literature, development of a research design and conduct of any appropriate empirical tests.

In addition, all doctoral students complete a supervised research project at the end of their second year of study. 

Typically, doctoral students take cognate courses in psychology, management information systems, finance or organizational behavior, although it is possible to study in other areas. Unlike many heavily structured doctoral programs, each doctoral student has considerable latitude in determining a program of study that fits the individual's unique academic interests. 


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