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The Managerial MBA program at the Sam M. Walton College of Business affords the perfect opportunity for working professionals anywhere within the
region to pursue an MBA degree from a program that is highly respected and ranked nationally
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The Ph.D. Program strives
to prepare doctoral candidates to assume positions
in leading graduate schools of business or in
research organizations. The program places heavy
emphasis on the development of research skills and
research quality. In addition, professional skills
and the ability to work effectively on faculty
guided research teams are required. Consequently,
the accounting doctoral program is a full time
integrated program of coursework, colloquia,
research and teaching activities. Because of course
sequencing, students generally begin the program
during the fall semester.
Program
Structure
The doctoral program in
accounting consists of the following elements:
course work, a summer paper, a comprehensive
examination, and a dissertation. The latter involves
an oral defense of both the dissertation proposal as
well as the final dissertation. It is anticipated
that all required course work, including accounting
seminars, tool courses, and supporting courses, will
be completed in two to two and a half years (a total
of 46 hours excluding colloquium and dissertation
credit). Students must recognize a joint
responsibility in their preparation to perform
research and, in some cases, may wish to take
courses beyond those specified to strengthen their
skills and abilities in fields that will contribute
to successful completion of their dissertation
ACCT Program Director Responsibilities
The program director will
initially meet with incoming students to develop a
plan of study. Thereafter, the program director will
continue to advise on courses and requirements,
supporting field courses, matriculation,
comprehensive examination, and research and teaching
expectations. The program director also assigns
research assistantships and recommends teaching
assignments. It is the responsibility of the program
director to continuously review and evaluate the
assistantship performance and the progress toward
the Ph.D. degree.
Accounting Seminars
Students take a series of five accounting
research seminars (ACCT 6033, 6133, 6233, 6433, & 6633) that vary in topic
as needed. The current sequence recommended for students is:
First Year:
Course Topic
Fall Semester
Overview of accounting research emphasis being placed on capital
markets research. A diverse set of research faculty cover a
one-week part of this course, highlighting his or her specific
research areas.
Spring Semester
Overview of accounting behavioral research including judgment
and decision making, cognitive decision making, and research
design.
Second Year:
Fall Semester
Overview of academic culture related to professional
responsibilities, research expectations, teaching paradigms, and
tenure track expectations at peer institutions
Overview of two main streams of accounting research: knowledge management/decision making and capital markets
Spring, Fall, or Summer Semester
Directed readings course designed to enhance a student’s
knowledge in their dissertation research area
During these five seminars, students are able
to select an area of specialization. The Department expects to provide the
students with the following options: advanced work in “knowledge
management/decision making,” advanced work in “capital markets/financial
accounting,” or advanced work in “accounting behavioral research.” The
expectation is that students enhance their program of study with a related
seminar (or seminars) outside of the department.
Research Tools
Required
Courses:
ECON 5213 Mathematics for Economic Analysis
ECON 5613 Econometrics I
ECON 5623 Econometrics II
ECON 5533 Microeconomic Theory I
Elective Courses: (select at least three courses from the following)
ECON 6233 Microeconomic Theory II
ISYS 5623 Statistical Analysis
ISYS 5613 Business Applications of Non-Parametric Statistics
ISYS 5723 Computer Methods in Research
Supporting Courses
Nine
hours of supporting courses are selected by the student in consultation
with the accounting doctoral program coordinator. Generally such courses
should be concentrated in a specific field in business or outside
business (e.g. psychology, sociology, etc.) to meet the objectives of
the student's program. All supporting courses taken must be completed
with a grade of "B" or higher prior to sitting for the written
comprehensive examination in Accounting.
Research Requirement
The
Accounting Doctoral Program emphasizes the development of strong
analytic skills and the mastery of sophisticated research methods. The
program involves doctoral students in research at the beginning of the
program. The intent of the first year research project is for students
to explore an area of scholarship and to develop skills to conduct
original research within a team framework. Under the direction of a
research faculty member, the student identifies an area of interest that
would lead to a summer working paper.
The summer project is a scholarly effort to
produce a paper publishable in a highly respected, academic journal which
may be co-authored by the doctoral student and a research faculty member. The
goal is to produce a paper publishable in a highly respected, academic
journal co-authored by doctoral student and a research faculty member.
Normally the program is a four year program of
study and efficiency is important in order to meet this graduation target.
However, highly motivated and productive students have successfully completed
the program in three years. The process is as follows:
Summer Working Paper at the end of the first year followed by Accounting Workshop Presentation at the beginning of the second year
Evolution of Summer Working Paper into a 3-paper dissertation during second year
Presentation of Research Paper at the beginning of the third year
Requirements for the research teams
include highly motivated students, strong faculty involvement,
structured projects, commitment to deadlines, commitment to goals, and
continuous project review.
Comprehensive Examination
After
satisfactory completion of all required course work, each Ph.D. student
must pass a written comprehensive examination prepared by the Doctoral
Program Committee of the Department of Accounting and administered on a
date selected by the Doctoral Program Committee. Each student is
expected to take the written comprehensive exam within 36 months after
starting coursework. If the written comprehensive examination is failed,
it should be retaken within 6 months after the failure on a date
selected by the Doctoral Program Committee of the Department of
Accounting. If the written comprehensive is failed a second time, and if
the Doctoral Program Committee allows a third sitting, the examination
must be retaken within 6 months after the second failure. Failure to
satisfactorily complete the written comprehensive examination results in
termination from the program.
Summer Paper
Students are required to complete a summer paper during their first
year of residence. At that point in the program, students will have
received a thorough introduction of accounting research through the
first two accounting seminars and will have taken much of their tools
(statistics) courses and supporting area courses. The summer paper represents an
opportunity to practice the development and execution of a complete
research project under the guidance and tutelage of an experienced
faculty member. It constitutes the final "practice run" before embarking
on the dissertation. In addition, the summer paper provides an
opportunity to explore a specific area of accounting as a potential
source for dissertation research. A final benefit of the summer paper is
the development of a manuscript that is expected to yield a publication
by the time the student completes the program. It is expected that students
will begin their summer paper during the spring semester of their first year
by designing the research study and/or doing a pilot study.
Annual Review of
Doctoral Students
Support
and feedback to Accounting doctoral students is continuous. Each student
meets with the Program Director to discuss ongoing research progress,
course work issues and any other concerns. This provides an ongoing
dialog with the student regarding their progress in the program,
mitigating end of the year unexpected feedback. At the end of each
semester, qualitative student teaching feedback is evaluated and
remedial measures discussed if warranted. The Program Director
summarizes all student issues and the resolution as additional input for
the student's annual report.
Shortly after the end of the spring semester, in consultation with the
Accounting faculty and graduate office, each doctoral student is
assessed via a written report on the basis of the following criteria:
Progress on Course work plan
Teaching
Mentor Evaluation Report
Courses taught during the year
Teaching evaluation scores
Research
Research Team Assessment
Dissertation Area Development
Working papers Completed
Status of Completed Manuscripts
Plans for taking comprehensive
exams
Curriculum Vita
Statement of accomplishments and
future plans
Dissertation
The
dissertation may be written in an area of accounting or may be
interdisciplinary in nature, with the choice of the area made by the
candidate subject to the approval of the candidate's dissertation
advisory committee. A dissertation committee will be formed by the
doctoral accounting coordinator in consultation with the student, and
must be approved by the department head. Candidates must earn a minimum
of 18 credit hours in ACCT 700V Doctoral Dissertation. Candidates must
continue to register in ACCT 700V for one semester hour credit each
semester until the dissertation is successfully defended.
Financial Aid
Financial aid in the form of teaching assistantships is granted to outstanding students and is awarded on a competitive basis. A teaching assistantship consists of a 9-month stipend plus a tuition waiver. In addition, summer teaching is available for those who desire it. All doctoral students who are making satisfactory progress toward program completion and who have discharged their assistantship responsibilities satisfactorily will generally be eligible for four years of financial support.
Teaching assistantships are half-time appointments and require the teaching of one or two courses per semester, depending on the student's stage in the program. Typically, doctoral students teach one of the two introductory accounting courses at the sophomore level. Class sizes for these courses generally are limited to 35 students. Students are usually assigned the same course for several semesters in order to minimize course preparation time and maximize the opportunity to develop teaching skills. When teaching the introductory course, doctoral student teaching assistants meet weekly with other students and faculty teaching the course to discuss teaching issues.
In semesters when a student teaches only one course, the student also serves as a research assistant, working with one of the accounting faculty members. Research assistants gain skills that will be useful in designing and carrying out their own research at the dissertation stage of the doctoral program. Research assistantships may also lead to the opportunity to co-author a paper with a faculty member.
Questions
For further information or to request an application packet please email:
gsb@walton.uark.edu
This document is for introduction purposes only, and should not be relied upon to settle specific
program requirement issues. For a definitive listing of program requirements, the reader is
referred to the Graduate School Catalog of the University of Arkansas.
