PhD in Accountancy

Degree Requirements

The University requires 72 total hours beyond a baccalaureate degree for a PhD. To meet this requirement, the School of Accountancy requires the following program of course work and dissertation research:

Doctoral-level Accounting research courses18
Course work in supporting theoretical fields (e.g., economics, finance, organizational theory and behavior)15
Course work in research tools (e.g., statistics, econometrics, research methods)18
Weekly research seminar8
Dissertation research13
Total Credits72

Course work is designed to be completed in five semesters (two and one-half years). Written and oral comprehensive examinations are then taken after completion of course work, and the remainder of the program is devoted to the completion of the dissertation and other research.


Prerequisites for the Doctoral Degree in Accountancy

International students should note that we rarely admit a student directly from outside the United States unless they have studied/worked in an English-language setting.

Prerequisites to undertaking doctoral course work include one, and preferably two, semesters of calculus; an introductory statistics course; and intermediate-level microeconomic theory. An undergraduate accounting major (or equivalent) is desirable but required. Prior graduate work is not required for admission to the program, but most successful applicants do have a master’s degree.

Admission Criteria

Fall deadline: December 1  (Note:  Applications received after the deadline may be considered)

  • Minimum TOEFL scores:
Internet-based test (iBT) Paper-based test (PBT)
100 600
  • Competitive GMAT or GRE score
  • A prior record of outstanding academic performance
  • Strong letters of recommendation

Required Application Materials

To the Graduate School
All required Graduate School documents

To the Accountancy PhD Program
Departmental Application
*3 Recommendation letters
*Statement of Purpose
*Official GMAT or GRE score
*Upload electronically through the Graduate School application

Note:  Neither the Graduate School nor the School of Accountancy can waive the application fee.

Admission Contact Information

School of Accountancy
Columbia, MO 65211

More Information

For information about the doctoral degree in accountancy, visit or write to:

Dr. Kenneth Shaw, KPMG/Joseph A. Silvoso Distinguished Professor and Director of the Doctoral Program in Accountancy

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