Doctoral Program in Accounting
Learning goals associated with the Ph.D. program in Accountancy
and Taxation focus on equipping graduates with:
- the capacity to produce publishable accounting research,
- an ability to function independently as a competent accounting researcher within the broader business organizational context,
- sufficient knowledge as well as interviewing and presentation skills to qualify for a faculty position upon completion of the program,
- skills required to competently teach a full semester class at the college sophomore or above level, and
- tools necessary to evaluate, interpret, and synthesize existing accounting research
The doctoral program is research-oriented. Its primary goal
is to train scholars to contribute to the growing body of academic
and practical accounting knowledge. A secondary goal is to prepare
educators to instruct future accountants, scholars, and business
persons.
Read the general PhD Program Overview.
For more information about this program, contact:
Dr. K. Sivaramakrishnan
Ph.D. Program Coordinator
Department of Accountancy & Taxation
ksivaram@mail.uh.edu
Telephone: 713-743-4630
INTRODUCTION
The following policies and procedures of the Department of Accountancy
and Taxation for the Doctor of Philosophy (Ph.D.) degree supersede
all prior Department policies and procedures pertaining to this
program. These policies and procedures apply in addition to those
of the C.T. Bauer College of Business and the University. College
and University policies shall take precedence over Departmental
policies in the case of direct conflict. The policies and procedures
of the Department of Accountancy and Taxation for the Doctor
of Philosophy (Ph.D.) will be administered by the departmental
Ph.D. Committee.
Program Description
The purpose of the program of study leading to a Ph.D. in Accountancy
and Taxation is designed to produce outstanding scholars who
possess a breadth of understanding of business-related disciplines
and considerable depth of understanding of the accounting and
taxation processes as they relate to all forms in business organizations.
The program is research oriented and aimed at developing the
necessary skills to enable the student to conduct high quality
research in accountancy and taxation.
For the typical student, the program requires a full-time commitment of four
to five years. Only through exclusive commitment and substantial daily interaction
with faculty and other graduate students can the student obtain the necessary
skills set to successfully meet the demands of our doctoral program. The program
provides generous financial aid to students, subject to satisfactory performance.
PROGRAM OF STUDY
The minimum requirements for the Ph.D. in Accountancy and Taxation,
building directly upon a Bachelors degree, are as follows:
Foundation Work:
Foundation Accounting Courses – a minimum of 12 Semester Hours (or as determined
by the Ph.D. Committee)
Fundamental Skills - 6 Semester Hours (or as determined by the Ph.D. Committee)
Economics Course - 3 Semester Hours (or as determined by the Ph.D. Committee)
Ph.D. Program Requirements:
Ph.D. Accounting Core - 21 Semester Hours
Supporting Field Coursework - 12 Semester Hours
Research Tools Requirement - 12 Semester Hours
First year summer research requirement – 3 hours (included in Ph.D. Accounting
Core)
Second year summer research requirement – 3 hours (included in Ph.D. Accounting
Core)
Comprehensive Examinations:
Written examination covering all major areas of accounting research as determined
by the Ph.D. Committee.
Oral examination after successful completion of the written examination.
Dissertation Requirements:
Dissertation
Research - 18 Semester Hours (minimum)
Oral Defense of the Dissertation Proposal
Oral Defense of the Completed Dissertation
No coursework can be counted twice toward satisfying any of the
program requirements. The Ph.D. Committee reserves the right
to stipulate a specific program of study tailored to an admitted
student, depending on the student’s prior background
and skill set.
Foundation Accounting Courses
Students who select Accountancy and Taxation as their primary
area of concentration must have credit for a minimum of 12 graduate
hours of accounting prior to enrolling in the specific courses
selected for their Ph.D. coursework program. Courses that would
meet this requirement include (but not limited to):
Introductory Accounting (ACCT 6331)
Intermediate Accounting I (ACCT 6376)
Intermediate Accounting II (ACCT 7376)
Managerial/Cost Accounting (ACCT 6377)
Admitted students must also be prepared to take additional accounting
courses that may be deemed necessary by the Ph.D. Committee.
Such a requirement may result in prolonging the coursework phase
of the Ph. D program.
The foundation requirements must have been completed (or must be completed) with
grades of B or better in each course and with an overall grade point average
of at least 3.25.
Fundamental Skills
The fundamental skills requirement includes foundational courses
in Linear and Matrix Algebra (MATH 2331), Calculus, Probability
and Statistics, and Introduction to Mathematical Economics (ECON
4360). Admitted students must be prepared to take additional
fundamental skills courses that may be deemed necessary by the
Ph.D. Committee. Such a requirement may result in prolonging
the coursework phase of the Ph.D. program.
A grade of B or better in each of these courses is required to satisfy
this requirement.
Economics Courses
The 3 semester hours of Economics requirement must include ECON
6331 (Math for Economics Majors). Admitted Students must be prepared
to take additional economics courses that may be deemed necessary
by the Ph.D. Committee. Such a requirement may result in prolonging
the coursework phase of the Ph. D program. These additional
Economics courses can be scheduled under the provisions of the section on Supporting Field Coursework. The grade earned in this
course must satisfy the program's grade point average requirements.
Ph.D. Accounting Core
The 21 semester hours of accounting included in the Ph.D. program
must include a sequence of the following doctoral seminar courses
as determined by the Ph.D. Committee:
ACCT 8331: Research Paradigms in Accounting
ACCT 8332: Archival-Based Research Methods
ACCT 8333: Capital Market Research
ACCT 8397: Agency Theory and Information Economics
ACCT 8334: Advanced Research Topics/Methodologies in Accounting
In addition, the first year and the second year summer paper
research requirement (ACCT 8335) is part of the Ph.D. Accounting
Core.
Depending on faculty availability, students will have the opportunity
to attend additional doctoral seminars in accounting. The Ph.D.
Committee reserves the right to make any or all of these additional
seminars as part of required coursework.
Neither foundation accounting courses nor any
6000 level accounting and taxation courses may be applied to
the core requirement of 21 semester hours of accounting. Instead,
only accounting and taxation courses offered at the 7000 and
8000 levels, together with up to three semester hours of independent
study may be applied to the 21 hours of accounting core requirements,
subject to approval by the Ph.D. Committee.
The grades earned in the Ph.D. Accounting Core courses must satisfy
the program's grade point average requirements.
Supporting Field Coursework
The minor area requirements are 3 courses (9 semester hours)
of a supporting field; at least two of the 4 courses must be
at the Ph.D. level, if available. Selection of a supporting field
shall be made by the student subject to approval by his or her
Advisory Committee. Selection of specific graduate-level courses
must meet any requirements that may exist in the selected department.
Supporting fields may be selected outside the Bauer College of
Business when such areas are compatible with the student's program
of study. A minimum of a 3.0 average in the supporting field
coursework is necessary. No 6000 level courses may be taken without
the permission of the Ph.D. Committee.
Research Requirements
The 12 credit hours of research tools requirements (4 research
courses) must be selected from the courses approved by the Ph.D.
Committee. Courses that qualify for research requirements include,
but not limited to:
Microeconomic Theory (ECON 6342)
Topics in Applied Econometrics (ECON 6394)
Game Theory (ECON 7349)
Multivariate Analysis (MARK 8349)
Probability (MATH 5382)
Econometrics I (ECON 7331)
Econometrics II (ECON 8331)
First Year Summer Research requirement
Students must register for a three semester hour pre-dissertation
research requirement (ACCT 8335) in the Summer session following
the first year of Ph.D. coursework. Students requiring additional
foundational accounting courses and fundamental skills courses
during the first year of the program must meet this research
requirement in the Summer session following the second year of
Ph.D. coursework, or as stipulated by the Ph.D. Committee.
The first year summer research will require students to work
on a summer research paper, and turn in a draft of the work by
August 31. Expectations for the first year summer research
include:
- Identification of an interesting and relevant research question
- Review of relevant literature
- Presentation of the research question and motivation in a
departmental workshop during the Summer session
- Specification of methodology and research design
- Preliminary results (optional – depending on the scope
of the research question)
The Ph.D. committee will designate three faculty “readers” to
evaluate the draft submission and provide feedback. The Ph.D.
committee will make the final evaluation of the summer research
based on this feedback. Unsatisfactory performance in the first
year summer research can be grounds for dismissal from the program
independent of the performance in the Ph.D. coursework.
The first year summer research requirement is considered part
the Ph.D. Accounting Core requirements.
Second Year Summer Research requirement
Students must register for a three semester hour pre-dissertation
research requirement (ACCT 8335) in the Summer session following
the second year of Ph.D. coursework. Students requiring additional
foundational accounting courses and fundamental skills courses
during the first year of the program must meet this research
requirement in the Summer session following the third year of
Ph.D. program, or as stipulated by the Ph.D. Committee.
The second year summer research will require students to work
on a summer research paper, and turn in a completed working paper
by August 31. Expectations for the second year summer research
include:
- Identification of an interesting and relevant research question
- Review of relevant literature
- Presentation of the research question and motivation in a
departmental workshop during the Summer session
- Specification of methodology and research design
- Results (expectations depending on the scope of the research
question)
At the discretion of the departmental faculty and the Ph.D.
Committee, a student may be allowed to continue/extend the research
started as part of the first year summer research requirement.
However, a mere revision of the first year summer paper will
not be permitted.
The Ph.D. Committee will designate three faculty “readers” to
evaluate the draft submission and provide feedback. The Ph.D.
Committee will make the final evaluation of the summer research
based on this feedback. Unsatisfactory performance in the second
year summer research can be grounds for dismissal from the program
independent of the performance in the Ph.D. coursework.
The second year summer research requirement is considered as
part the Ph.D. Accounting Core requirements.
Grade Point Average Requirements
At all times, a 3.25 grade point average must be maintained
by the student in each of the following areas:
- All coursework attempted;
- All graduate coursework attempted (excluding dissertation credits); and,
- All required and elective coursework in the students' major area.
Failure to maintain these averages constitutes unsatisfactory
progress and will prevent the student from eligibility to sit
for Comprehensive Examinations. Two grades below B- is cause
for dismissal from the program.
In addition, unsatisfactory performance in the first year or second year summer
research requirement is cause for dismissal from the program.
ADVISORY COMMITTEES
The student's Advisory (coursework) Committee chairperson shall
be named during the second semester of the student's enrollment
in the program. The Advisory Committee Chairperson can be changed
at the student’s request subsequently upon approval by
the Ph.D. Committee. Approval of the members of the Advisory
Committee by the departmental Ph.D. Coordinator is required in
order to insure equitable distribution of the workload, the involvement
of all interested and qualified faculty, and a match between
student and faculty areas of interest. This committee has primary
responsibilities for:
1. Structuring the coursework program and insuring that all
program requirements and equivalencies are satisfied.
2. Monitoring the student's progress.
3. Supervising the oral comprehensive examination.
COMPREHENSIVE EXAMINATIONS
Purpose
The purpose of the comprehensive examination is to examine the
student's command of the accounting literature, both academic
and professional, and the student's ability to integrate and
evaluate contemporary accounting theory, practice, and research.
The examination process is comprised of written and oral parts,
and is not considered successfully completed until both parts
have been judged as passing. Retaking the written portion may
be required if the student is unsuccessful on the oral portion.
Time of the Examinations
The written part of the departmental comprehensive examination
generally will be given in Mid-May of each year or as determined
by the Ph.D. Committee.
The oral exam must be taken within ninety days of the date of the written examination. The written examination
must be passed prior to the oral examination.
Administration of the General Departmental Written Examination
Each semester, the departmental Ph.D. Coordinator will specify
a departmental member as administrator of the departmental examination
process. This faculty person must be tenured. The Examination
Administrator will solicit examination questions from faculty
members of the department, and will prepare and administer the
examination. Responses to the exam questions will be assessed
by a committee appointed by the Examination Administrator. The
exam will be conducted in multiple sessions over two to three
days. The student's performance on the exam, as assessed by this
group, will to the fullest extent possible be communicated to
the student within one month of the examination date.
Administration of the Oral Examination
The chairman of the student's Advisory Committee will be responsible
for establishing a date for an oral exam. Written notice must be given
to all faculty members of the department at least one week prior
to the exam. The student's Advisory Committee and all faculty
members who attend the oral are included in the assessment of
the student's performance, and two-thirds majority of those in
attendance must assess the student's performance as passing.
The member of the student's Advisory Committee representing the
support area will be included in the assessment of the student's
performance on the oral exam.
Examination Failures
The written examination in the major field and the oral examination
must both be passed in order to have passed the comprehensive
examination. Failure of the written exam will prevent
the scheduling of the oral exam.
The student is provided at the most two opportunities to pass
the comprehensive examination. The Ph.D. Committee has
the discretion on whether or not to provide the student with
an opportunity to retake the exam for the second time. Any such
retake will occur only at the next scheduled occasion that the
examination is offered. Failure to pass the retake at that
time shall cause the student to be dismissed from the program.
DISSERTATION
The Advisory Committee is dissolved upon successful completion
of all comprehensive examinations and a new committee (the Dissertation
Committee) is formed for the dissertation. This committee has
sole responsibility for administering the defense of the completed
research.
Dissertation Research
After successful completion of the oral examination, the students
will register for dissertation research hours. A minimum of 18
hours are required for the Ph.D. degree. Students will register
for nine hours of dissertation research per semester in order
to maintain continuous enrollment at the University of Houston.
A grade for the dissertation research will be assigned by the
Chairperson of the student's Dissertation Committee upon successful
defense of the final dissertation.
Oral Defense of the Dissertation Proposal
All policies regarding the oral defense of the
dissertation proposal apply. In addition, two weeks prior to
the scheduled defense the student will supply one copy of the
dissertation proposal to the departmental Ph.D. Program Coordinator
to be made available for inspection by other faculty and students.
The Dissertation Committee shall inform the candidate of one
of the following decisions within 24 hours of the proposal presentation:
Pass - An unconditional pass (by unanimous vote) with no major qualifications.
The candidate may proceed with his/her dissertation.
Conditional Pass - The candidate must correct identified deficiencies of the
dissertation proposal to the satisfaction of all members of the Dissertation
Committee before proceeding with the dissertation. The Dissertation Committee
will provide to the candidate a written account of the committee's reservations.
The proposal defense need not be repeated.
Failure - The candidate must significantly revise the dissertation proposal,
or begin a new proposal. The Dissertation Committee shall provide to the candidate
a written account of the committee's reasons for rejecting the proposal. Any
revised or new proposal must again be defended.
Oral Defense of the Dissertation
All policies regarding the oral defense of
the dissertation apply. In addition to faculty, Ph.D. students
in the Department of Accountancy & Taxation shall be invited
to observe the final defense. The Dissertation Committee shall
inform the candidate of one of the following three decisions
within 24 hours of the dissertation presentation:
Pass - Unconditional pass (by unanimous vote) with no revisions required to the
defended draft.
Conditional Pass - A conditional pass requiring minor modifications to the written
dissertation not involving additional analyses, or major substantive changes
in interpretations or conclusions. The candidate must correct the deficiencies
to the satisfaction of all members of the Dissertation Committee before this
conditional pass becomes a pass. The dissertation defense need not be repeated.
Failure - The candidate must significantly revise the dissertation to correct
serious deficiencies determined by the Dissertation Committee and communicated
to the candidate in writing. Any revised dissertation must again be defended.
Program Time Limitation
Consistent with college Guidelines, the candidate has four years
from the date of successfully completing the comprehensive examination
to complete the dissertation (see college Guidelines).
EVALUATION OF DEGREE CANDIDATES
Consistent with college Guidelines, each candidate will be formally
evaluated on an annual basis. This evaluation will encompass
the following aspects of the students' performance:
- Coursework
- Performance as a teaching/research assistant
- Attendance at and participation in research/seminar series held by the Department of Accountancy & Taxation
- Progress on the dissertation (if applicable)
Form of the Evaluation
An annual evaluation will be conducted by the Departmental Ph.D. Committee.
After considering all relevant information, including that provided
by the chairperson of that candidate's Advisory Committee or
Dissertation Committee (whichever is applicable), one of four
recommendations will be provided:
The candidate's progress is satisfactory in all regards, and the candidate should
be retained in the program.
The candidate's progress is unsatisfactory in some regards, and the candidate
should be carefully counseled and monitored to eliminate these deficiencies.
The candidate's progress is unsatisfactory and gives cause for serious concern,
and the candidate should be placed on probation with a specified time for correcting
the noted deficiencies.
The candidate's progress does not warrant continuation in the program and the
candidate should be dismissed from the program.
Written copies of the evaluation will be transmitted to the candidate and the
chairperson of that candidate's Advisory Committee or Dissertation Committee
(whichever is appropriate). In conjunction with college Guidelines, a copy of
this evaluation will also be transmitted to the Associate Dean for Academic and
Research Programs. College policies apply; therefore each student must pass a departmental examination before his or her second evaluation.
Dismissal from Program
Consistent with college Guidelines, the action of dismissing a candidate from
doctoral program is the responsibility of the Associate Dean
for Academic and Research Program.
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