The Ph.D. program at Oklahoma State University focuses on the development of outstanding academic scholars. The program is small enough to permit doctoral candidates to work closely with faculty in a mentoring relationship. octoral candidates and faculty are actively involved in joint research directed at publication in accounting research journals of the highest quality.

Objective: To prepare students for successful careers in research and teaching at the university level. Our accounting doctoral program allows specialization in the areas of financial, auditing, managerial, systems, and tax overlaid with an appreciation of international issues.

The Ph.D. degree is a research-oriented academic degree.  The program has three primary goals.

Goals: To graduate Ph.D. candidates who have attained competency in:

• Research in their chosen area(s) of specialization
• Teaching in their chosen area(s) of specialization
• Other areas of research in order to function as a valuable colleague.

Recent developments in accounting research and quantitative methods have tended to make accounting more closely aligned with economics, statistics, finance, management information systems and the behavioral sciences than ever before. One result of this trend is that accounting research has become increasingly interdisciplinary, drawing on the theories and research results of these and other academic disciplines. The Ph.D. program in accounting allows candidates to pursue specialization in the traditional accounting areas of financial/external reporting, information systems, auditing, cost management and taxation while allowing students to gain in-depth expertise in their chosen research area. The Ph.D. program is designed to provide candidates with the tools necessary to successfully engage in accounting research with specific concentration in the application of archival research methods, analytical research methods, and laboratory and field research in accounting. Finally, the curriculum is overlaid with an appreciation of global and international issues.