PhD in Management - AccountancyCurriculum

In the PhD in Management - Accountancy program at Case Western Reserve University’s Weatherhead School of Management, you’ll take 36 semester hours of coursework over the first two years (equivalent to three 3-hour courses per semester). You’ll then register for at least 18 seminar hours of credit while you complete your independent research over the second two years. 

In addition to successful course completion, you must complete four written projects to be in good standing. Learn more about them below. 

First-year Paper (Due About 12 Months from Matriculation)

A literature review where the adviser is satisfied that you have summarized academic work within a domain in accounting in a manner that:

  • Evaluates strengths and weaknesses of others' existing work; and
  • Identifies consequential gaps in prior research. 

Unlike lower degrees, the curriculum of study for the doctoral degree is not set in stone. Instead, some degree of customization should be expected. This allows the strengths and the weaknesses of prior academic work and practical knowledge to be considered. The overriding objective of the curriculum undertaken by any student is to obtain the skills needed to support an academic career. This agenda also needs to consider the sub-field choices made by you during your course of study.

The first two academic years are devoted to the study of the literature, methods, statistics, econometrics and recent research appropriate to your identified interests. During the summer periods, you’ll engage in individual reading, development and writing along the project lines determined by the chair and program committee. This two-year period provides the foundation for preparing well-developed research papers that exhibit knowledge and skill levels appropriate to career goals as one approaches candidacy.

Qualifying Paper (About 24 Months from Matriculation)

A publishable prediction or explanation about an unexplored phenomenon in accounting, where the adviser is satisfied that you:

  • Identify an interesting, under-studied issue;
  • Demonstrate how a significant gap in prior research may be narrowed;
  • Show how use of a theory supports explicitly-stated predictions or explanations;
  • Suggest:
    • constructs, variables, and pilot data if the qualifying paper is archival;
    • constructs, variables, and a workable instrument if the qualifying paper is experimental; or
    • primary sources if the qualifying paper is historical or biographical; and
  • Identify possible limitations of the proposed study.

Proposal (About 36 Months From Matriculation)

An articulation of a model or framework that tests proposed predictions or explanations, where the committee chair is satisfied that you:

  • Operationalize constructs with proposed variables;
  • Suggest controls to rule out competing explanations; and
  • Offer provisional data or evidence that corroborates predictions or explanations.

Dissertation Defense (Within 48 Months From Matriculation)

A complete academic study, composed of one large analysis or three smaller analyses, where the dissertation committee is satisfied that you:

  • Offer reasons for why the topic was studied;
  • Explain theoretical justification for predictions or explanations;
  • Demonstrate validity and reliability of data or evidence selected;
  • Justify how the data or evidence were collected and tested;
  • Explain findings and implications; and
  • Address challenges and objections of listeners.

Standard Course Plan (36 Semester Hours)

  • Accounting seminars (4 courses)
  • Statistics and methods (4 courses)
  • Electives (4 courses)

Other Expectations

  • Weekly participation in department “brown bag” working paper discussions.
  • Presentation of an academic paper at an academic conference before graduation.
  • Submission of an academic paper to an academic accounting journal before graduation.