TRACK DESCRIPTION
The Accounting track in the Business Administration PhD program prepares students for careers in higher education and management.
The objective of the Accounting track in the Business Administration PhD program is to prepare students for academic careers in higher education and management careers within profit and nonprofit organizations. Success in the program is judged by the student’s understanding of the issues and methodologies essential to the advancement of knowledge.

CURRICULUM
| Total Credit Hours Required: |
| 93
Credit Hours Minimum beyond the Bachelor's Degree |
Prerequisites—Foundation Body of Knowledge—30 Credit Hours
In the Accounting track of the Business Administration PhD program, the foundation body of knowledge may be satisfied with a master’s degree in Accounting, Business Administration, Taxation or its equivalent from an Association to Advance Collegiate Schools of Business (AACSB) accredited school that includes certain accounting courses deemed essential by the Accounting PhD director. Alternatively, this requirement may be satisfied by courses approved by the School of Accounting’s doctoral advisory committee.
Required Courses—30 Credit Hours
Accounting Core—18 Credit Hours
- ACG 7157 Seminar in Archival Research in Accounting (3 credit hours)
- ACG 7399 Seminar in Behavioral Accounting Research (3 credit hours)
- ACG 7826 Seminar in the Social and Organizational Context of Accounting (3 credit hours)
- ACG 7885 Research Foundations in Accounting (3 credit hours)
- ACG 7887 Accounting Research Forum (6 credit hours) (Workshop, 1 credit hour per semester)
Research Methods/Tools—12 Credit Hours
The research tools requirement is intended to ensure a thorough exposure to research methods. All candidates are expected to demonstrate knowledge of statistical methods as well as usage of statistical packages, including design, analysis, and interpretation of results.
ECO 7423 Applied Models I (3 credit hours, required course)
Additional 9 credit hours of research tools courses approved by the student’s advisory committee. Examples of courses that will satisfy this requirement include GEB 7910, STA 5205, PSY 6216, PSY 6217, PSY 6308, ECO 6424, ECO 7425 and ISM 7029.
Elective Courses—9 Credit Hours
Restricted—3 Credit Hours
Choose one of the following accounting courses:
- ACG 7888 Seminar in Critical Accounting and AIS (3 credit hours)
- ACG 7917 Advanced Research Methods in Accounting and Accounting Information Systems Research (3 credit hours)
- Other accounting electives as they are developed for the program
Unrestricted—6 Credit Hours
Students must take 6 credit hours in a minor/support area. Students must select a minimum of six credit hours in a unified area approved by the student’s doctoral study advisory committee. Each student’s program of study is individually tailored to accommodate interests whenever possible. This course work may be developed from offerings in the following areas with the advice and consent of the respective departments and the advisory committee:
- Management Information Systems
- Marketing
- Economics
- Political Science
- Psychology
- Gender Studies
- Management
- Sociology
- Environmental Studies
- Communication
- Philosophy
- Public Affairs
Candidacy Examination and Dissertation—24 Credit Hours
Students must complete a comprehensive candidacy examination that includes written and oral portions. Students must defend a written dissertation proposal in an oral examination conducted by the student’s advisory/dissertation committee. The final defense of the dissertation will also require an oral examination.
Teaching Requirement
The requirements for the teaching component of the degree will be developed with the doctoral program director based on the student’s experience. Normally, this requirement will be satisfied through teaching a minimum of three credit hours of class instruction under the direct supervision of a faculty member. As appropriate, students will also be required to attend teaching development workshops and seminars.
INDEPENDENT LEARNING
The dissertation serves as the independent learning experience.
Application Requirements
For information on general UCF graduate admissions requirements that apply to all prospective students, please visit the Admissions section of the Graduate Catalog. Applicants must apply online. All requested materials must be submitted by the established deadline(s).
In addition to the general UCF graduate application requirements, applicants to this program must provide:
- One official transcript (in a sealed envelope) from each college/university attended.
- Official, competitive GRE or GMAT score taken within the last five years.
- Three letters of recommendation.
- Goal statement.
- Résumé.
- Other: Previous publications and/or other relevant supporting documentation.
- A score of at least 233 (computer-based test or paper-based equivalent) on the Test of English as a Foreign Language (TOEFL) is required for applicants from countries where English is not the official language or applicants with degrees from a non-U.S. accredited institution.
Admission decisions are made based on faculty recommendations from the appropriate department or school. Admissions will generally be made only for fall semester, every other year; however, exceptions may be made in some cases. All interested students should contact the program director for their track for information about applying to this program. The college strongly encourages applications from minority and diverse populations. Race, national origin, and gender are not used in the evaluation of students for admission into graduate and professional programs.
Application Deadlines
All application materials must be submitted by the appropriate deadline listed below.
| Accounting |
Fall Priority
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Fall
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Spring
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Summer
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Domestic Applicants
| Jan 15 | Apr 15 | | |
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International Applicants
| Jan 15 | Jan 15 | | |
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International Transfer Applicants
| Jan 15 | Mar 1 | | |
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FINANCIALS
Graduate students may receive financial assistance through fellowships, assistantships, tuition support, or loans. For more information, see Student Finances, which describes the types of financial assistance available at UCF and provides general guidance in planning your graduate finances. The Financial Information section of the Graduate Catalog is another key resource.
Fellowships
Fellowships are awarded based on academic merit to highly qualified students. They are paid to students through the Office of Student Financial Assistance, based on instructions provided by the College of Graduate Studies. Fellowships are given to support a student’s graduate study and do not have a work obligation. For more information, see Fellowships, which includes descriptions of UCF fellowships and what you should do to be considered for a fellowship.