Phdwiki - User contributions [en]

Talk:The GMAT

2012-06-13T17:57:06Z

Kurt Gee:

I think the page is taking shape, I think we need something more. Maybe some of the advice. Maybe some descriptive stuff of what Ph.D. programs look for (i.e., top programs want over 700, and the higher than that the better, especially for the real top who regularly see 750+). but that doesn't mean that is the only thing they look at...That sort of stuff. Also a few more pictures and things would be nice[[User:Daw44|Daw44]] 04:56, 5 February 2011 (UTC)

I think we should re-vamp the preparation advice. We need to talk about the benefit of using Official GMAT materials as opposed to outside vendors. In general, I would simplify it to just taking practice tests and using official GMAT prep materials to prepare. Also, the test format has changed and the page needs to reflect that. [[User:Kurt Gee|Kurt Gee]] 17:57, 13 June 2012 (UTC)

Talk:The GMAT

2012-06-13T17:55:03Z

Kurt Gee:

Applying to a Ph.D. Program

2011-11-09T04:33:32Z

Kurt Gee: /* Statement of Purpose */

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So you have decided you want to get a Ph.D....Now what? The next steps in the process are 1) to decide which programs you should apply for, 2) fill out your applications, 3) hopefully visit several schools, and then 4) make your final decision. On this page, we provide an overview of the process and specific suggestions for being successful in choosing and being accepted into an accounting Ph.D. program.

==Selecting the Right Program==
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==Question to consider when applying to programs==
Here is a list of some questions that you might want to think about when applying to programs (some questions taken from [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm here]):
* How many faculty are working with students? Do students regularly coauthor articles with faculty?
* How many faculty members are doing research in areas related to my own interests?
* What opportunities are there to work with a variety of faculty and to be exposed to different research methodologies?
* Am I sufficiently qualified to enter this program?
* Many Ph.D. students change their vision of research and many change their intended concentration area after joining the program and being exposed to a variety of research styles. Does my program of choice offer flexibility needed to do so?
* Is there financial support for students to attend academic conferences to present their own research?
* What opportunities are there for students to participate in colloquia, both as an attendee and as a presenter?
* What are the TA, RA, and teaching requirements of the program?
* What is the department's placement record? What types of jobs do graduates take and where?
* Finally, how well do graduates of the program perform in the long term (contributing to the field through publication, practice of management and earning tenure)?
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The most important criterion for success in an accounting Ph.D. program is to find a program that "fits" you. In deciding which programs do or do not fit, it helps to know what you want. Specifically, what type of career do you want when you graduate with your Ph.D.? Are you hoping to spend most of your time teaching or researching (or some combination of both)? How many hours do you want to work a week? How much money do you want to make? What subject of accounting (e.g., AIS, auditing, financial, managerial, tax, etc.) do you hope to teach and hope to research? While the answers to these questions are not required to apply for a Ph.D. program, it does help in selecting a program where you will "fit" well.

[[Image:Man_Columns.png|left]]

As a very general "rule-of-thumb," academic prestige is usually based on research productivity, that is, the more successful an individual or school is at publishing research in respected journals, the more "revered" the individual/institution. Connected to research productivity is pay. Generally speaking, the more research intensive the university, the higher the pay. Finally, professors often change schools over the course of their career. In general, it is easier to move from a research-intensive school to a more teaching-intensive school. Going in the opposite direction is more difficult because it is hard to sustain high levels of productivity as a researcher if you have a heavier teaching load and research-intensive universities will want to see evidence of research productivity/potential before hiring you.

As you think through the research/teaching balance, do not make the mistake of assuming one is a better or worse option. Both options have costs and benefits and whether the costs and benefits are better/worse depends on your individual goals. Thus, knowing what your goals are is important for deciding where to apply. If you have a strong desire to focus more on teaching/research, you will be more successful going to a Ph.D. program that emphasizes the area of your interest. At the same time, do not rule out the possibility of changing your mind as you study in a Ph.D. program. Most academics decide to become a professor because they were originally attracted to teaching. Many, however, find that researching is as rewarding (or even more rewarding for some) than teaching. Further, research can often complement your teaching such that you become more effective in the classroom. Keep an open mind as you learn more about the life as a professor and allow yourself to give full consideration to all aspects of the life as a professor.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's official web page as well as the different [[University Information|university pages]] on this website.

* Talk to people who have either been at a school or are currently at the school of interest. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Determine what type of research you are interested in conducting. Certain schools do not support some research topical areas and/or methodologies (see these [http://www.byuaccounting.net/rankings/ accounting rankings] to see what research particular schools do and do not support). Make sure the schools you are considering do what you want to do. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Numerous Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best." On the other hand, it is important to get information from a wide variety of sources. If a program has developed a reputation, there is probably a reason.

==The Application Process==

'''What Are Committees Looking For?''' In a doctoral program, the faculty is trying to decide if you have the brilliance and dedication necessary to become an important researcher in your specialized field. Both the department and the individual faculty members want to avoid students who need a lot of guidance or who have difficult personalities. ''Therefore'', the committee favors students who appear well adjusted and whose research goals are well focused. Advisers regularly say that their favorite type of student in one who comes in knowing just what thesis topic he wants to work on. As one professor said, "You need a student who's quick to learn, self-motivated, technically good, and a real self-starter--and most students are not." [From ''Getting What You Came For'' (Peters 1997)]

Thegradcafe.com is a place where students can post when they heard back from schools. As such, you can see when different schools traditionally get back to their students and how. Find the results for accounting [http://thegradcafe.com/survey/index.php?q=accounting here]. Feel free to post your results there so that future students can benefit.

Most schools consider several different factors when deciding which candidate to admit into their program, including GMAT/GPA, Letters of recommendation, and your statement of purpose. The factors considered important vary depending on the institution. However, in general, schools use GMAT and GPA to perform an "initial screen" of the many applicants. Those who surpass the thresholds set by the school move into the "second round" and their applications are more carefully considered. Thus, GMAT and GPA alone will not get you into a program, but the absence of strong scores in these areas may keep you out of a program.

===GMAT and GPA===
[[Image:Student_Computer.jpg|left]]Your [[The GMAT|GMAT]] score is an important component of your application. While a high [[The GMAT|GMAT]] score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average [[The GMAT|GMAT]] score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

As a word of advice, don't despair if you don't do well on the [[The GMAT|GMAT]] on the first time. The format of the exam and the types of questions may be unlike anything you've ever done before. Study very hard before you take it the first time, because it will save you time and money if you don't have to retake it. However, if you have a bad day, realize that many people have done poorly on their first attempt, before retaking it and doing significantly better. Many people have gotten below a 600 on their first attempt, and over a 700 the second time around.

Your GPA is often considered jointly with your [[The GMAT|GMAT]] score in evaluating whether your application should be considered more carefully. Schools may also consider your major and minor GPA, or grades in specific classes they think are important. You may be able to improve your chances of getting into a top research school if you have done well in courses in economics, statistics, and math.

===Letters of Recommendation===
[[Image:Studying.jpg|right]]
You will generally want to obtain letters of recommendations from academics. Typically, if you have gotten to know a particular professor well (e.g., you have served as their TA or RA), you will want to obtain a letter from them. Also, you might consider what they are known for. If a professor has won many teaching awards but is not research active, they may be an excellent source for a letter if you are applying to teaching schools, but maybe not as strong if applying for research schools. Much of this type of information can be found on each professor's vita.

Most professors will be happy to provide you with a good letter of recommendation. Note however, that this can be a significant time commitment for them, if they are planning to write you a strong letter. You should be very courteous and respectful in asking for a letter. If they decline, it may be because they don't believe they can write you a strong letter or because they do not have time. You should be respectful of their decision. Remember to ask well ahead of the deadline and give them plenty of time to write the letter. It's usually ok to give a kind reminder a week or two before the deadline if they haven't yet written the letter.

===Statement of Purpose===
The statement of purpose is an essay that summarizes who you are and who you want to be as a professional. When writing the essay, you may want to consider the following suggestions:
* Consider the audience you are writing for. If you are planning to go to a research school, emphasize your research abilities and interests in your essay. If you are planning to go to a teaching school, emphasize teaching in your essay.
* The essay is evaluated both on content and presentation. Make sure you writing is clear, easy to understand, and grammatically correct. Professors will infer a great deal about your future ability based on your writing.
* The essay is a chance to present new and interesting information about yourself. You do not need to repeat your GMAT, GPA, or other things contained in other areas of the application.
* Dr. Robert Bloomfield, from [[Cornell University]], has written a [http://fasri.net/index.php/2011/11/how-to-write-a-statement-of-purpose-for-a-phd-program-in-accounting-or-perhaps-any-other-field/ post] containing some helpful tips for writing a Statement of Purpose.

==Fly-outs==
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==How to act during Fly Outs==
===Do===
* Be cordial in all respects.
* Call schools and let them know before you visit if you have ''accepted'' another offer. Schools will view it as a slap in the face if you have formally accepted with another school and still fly out. If you are highly interested in another school but have not formally accepted, you still may consider flying out to another school if you have already arranged a campus visit.
* Research on the school. Read about the professors and their work and have intelligent questions to ask them. Read about the area. This is one of the most important job interviews of your career.
* Send a thank you note/letter/email after visit is over. Make sure the email is not a form email. You should send individual responses if you send a response to each person you met.
* Remember the schools where you don't go are likely to consider hiring you. Leave a good impression and it will increase your chance of getting a job once you graduate.
===Do NOT===
* Undertake your application or campus visits lightly. How you act during the campus visit will not only affect your Ph.D. placement but also your potential future job placement. The academic accounting community is very small, memories very long, and bridges are easily burned.
* Act arrogant. More so than any other personality trait, arrogance has cost many excellent candidates the opportunity to attend the program of their choice. There are plenty of other candidates who are as qualified (or more qualified) than you are to enter a Ph.D. program. Make sure you come across as humble, willing to work hard, and a nice person.
* Schedule visits if you "know" you won't go to that school. If you might go to the school, then go, but if you know there is no way you will go to the school, don't waste their time and money.
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As part of the interview process, doctoral programs often bring students in for a campus visit. Only those students that the program is seriously considering for admittance are brought in for a visit. Some universities will first do phone interviews with the candidates they are interested in before they fly applicants in for a visit. It is important to remember that just because you are being flown out does not mean you will be given an offer by the university. In general, the purpose of the fly-out is to evaluate the candidate on softer skills (e.g., interpersonal skills, likability, etc.) rather than quantitative skills (e.g., GMAT, GPA, etc.) and to serve as a chance for the institution to recruit the individual and sell the program.

The typical campus visit usually includes meal times, one-on-one time with professors, and attending a workshop/class. During your stay, one or more professors will take you out for dinner and/or breakfast. This is an informal meeting. You should be prepared to talk about why you want to enter a Ph.D. program, what are your research interests (if you have any), what are your future goals, why you are interested in that school, and most importantly be able to ask relevant questions about the school and/or individual professor. You should not be asking questions about the school that you can find out for yourself (i.e., make sure you read the school's doctoral program web page and the individual professor's web pages as well).

Your one-on-one meetings with professors usually last 30 minutes. These meetings can range from the professors conducting a mini job interview, to a friendly open dialog. You need to make sure you have enough things to talk about to fill up an entire 30 minutes. One of the best things you can talk about is the professor's own research. Reviewing a faculty member's vita before an interview is a good way to get an idea of the type of research they do. Alternatively, you could ask the professor to describe one of their more recent projects. It is not a bad idea to bring a notepad to take notes. On the notepad, you might consider jotting a list of the questions you want answered during your visit. You can ask the same question to multiple professors as each professor will likely have a slightly different take on the question.

[[Image:Conference.jpg|left]]Often times, you will attend a doctoral seminar or a workshop presentation. If you can read the papers for the workshop or seminar before you get there that would be fantastic as it would improve the chance of you understanding what is happening. You are not required to make any comments, and you shouldn't just to show off your speaking ability. If you have [[How to ask good questions in workshop|good questions/comments to make]], you can do that, but make sure you aren't speaking to try and show how smart you are. These workshops give you a good idea of what the tone of the school is like.

On a practical note, the school will usually cover airfare, transportation, and meals. The school may give you a budget and allow you to make plans (they usually reimburse you after you provide receipts) or they may book everything for you. If you are unsure, ask whoever is recruiting you how the school handles the finances of the fly out.

Again, remember that during the campus visit you are being recruited and evaluated. You need to make sure you do your best to sell them on yourself and also take some time to evaluate the school to see if you would fit if given an offer. Be forthcoming about yourself and your interests. You don't want to end up at a school whose faculty are uninterested in or hostile to your research interests or that has a culture that doesn't suit you. See the sidebar for specific dos and don'ts during your fly-out.

==The Decision - Which Program to Attend==
You have done all the research, you have visited schools, and you have talked with lots of people, now you are ready to make the decision of where to go to school. How in the world do you make this critical decision?

Steve Kachelmeier's (University of Texas - Austin) story is one of the best illustrations of making the decision the right way. He created a table with the most important criteria that he should consider across the top and each program listed down the side. He carefully mapped how each school fit his criteria, taking care to list the positives and negatives. After he was finished with this exercise, he folded it in half, thought for a minute about which program he would like best, and then throwing his carefully constructed chart away chose to go to the University of Florida. At the end of the day, he went to the program he liked and where he thought he would fit well.

There is no magic formula for deciding where to go. A few pointers will help as you make the decision. First, although this may sound like a broken record, go to the school where you fit best. Fit is far more important than any other criteria. Second, it is hard to make a bad decision. If you are willing to do your best, most programs will help you learn and be successful. Third, if you have a spouse or significant other, include them in the decision. Having support from your spouse during the program is extremely helpful in being successful. Listen to their needs and desires as you make the decision. Finally, quit stressing and celebrate you have been admitted into a Ph.D. program! You are well on your way to a great career.

A word of advice on what to do once you have made your decision. It is important that you notify schools as soon as possible of your choice, especially if you have offers from other schools. These other schools will likely want to invite someone else to their program and while you are deciding, they often hold offers to other candidates. As soon as you have eliminated a school from consideration, kindly and courteously let that school know so they can move on (e.g., you have 3 offers and have decided you will not go to University X. Let University X know as soon as possible even if you are still deciding between University Y and Z). In a similar vein, try and make the decision of where you are going as soon as possible rather than drag the decision out. Schools appreciate being told earlier rather than later so they can recruit other candidates.

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Applying to a Ph.D. Program

2011-11-09T04:32:52Z

Kurt Gee: /* Statement of Purpose */

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So you have decided you want to get a Ph.D....Now what? The next steps in the process are 1) to decide which programs you should apply for, 2) fill out your applications, 3) hopefully visit several schools, and then 4) make your final decision. On this page, we provide an overview of the process and specific suggestions for being successful in choosing and being accepted into an accounting Ph.D. program.

==Selecting the Right Program==
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==Question to consider when applying to programs==
Here is a list of some questions that you might want to think about when applying to programs (some questions taken from [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm here]):
* How many faculty are working with students? Do students regularly coauthor articles with faculty?
* How many faculty members are doing research in areas related to my own interests?
* What opportunities are there to work with a variety of faculty and to be exposed to different research methodologies?
* Am I sufficiently qualified to enter this program?
* Many Ph.D. students change their vision of research and many change their intended concentration area after joining the program and being exposed to a variety of research styles. Does my program of choice offer flexibility needed to do so?
* Is there financial support for students to attend academic conferences to present their own research?
* What opportunities are there for students to participate in colloquia, both as an attendee and as a presenter?
* What are the TA, RA, and teaching requirements of the program?
* What is the department's placement record? What types of jobs do graduates take and where?
* Finally, how well do graduates of the program perform in the long term (contributing to the field through publication, practice of management and earning tenure)?
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The most important criterion for success in an accounting Ph.D. program is to find a program that "fits" you. In deciding which programs do or do not fit, it helps to know what you want. Specifically, what type of career do you want when you graduate with your Ph.D.? Are you hoping to spend most of your time teaching or researching (or some combination of both)? How many hours do you want to work a week? How much money do you want to make? What subject of accounting (e.g., AIS, auditing, financial, managerial, tax, etc.) do you hope to teach and hope to research? While the answers to these questions are not required to apply for a Ph.D. program, it does help in selecting a program where you will "fit" well.

[[Image:Man_Columns.png|left]]

As a very general "rule-of-thumb," academic prestige is usually based on research productivity, that is, the more successful an individual or school is at publishing research in respected journals, the more "revered" the individual/institution. Connected to research productivity is pay. Generally speaking, the more research intensive the university, the higher the pay. Finally, professors often change schools over the course of their career. In general, it is easier to move from a research-intensive school to a more teaching-intensive school. Going in the opposite direction is more difficult because it is hard to sustain high levels of productivity as a researcher if you have a heavier teaching load and research-intensive universities will want to see evidence of research productivity/potential before hiring you.

As you think through the research/teaching balance, do not make the mistake of assuming one is a better or worse option. Both options have costs and benefits and whether the costs and benefits are better/worse depends on your individual goals. Thus, knowing what your goals are is important for deciding where to apply. If you have a strong desire to focus more on teaching/research, you will be more successful going to a Ph.D. program that emphasizes the area of your interest. At the same time, do not rule out the possibility of changing your mind as you study in a Ph.D. program. Most academics decide to become a professor because they were originally attracted to teaching. Many, however, find that researching is as rewarding (or even more rewarding for some) than teaching. Further, research can often complement your teaching such that you become more effective in the classroom. Keep an open mind as you learn more about the life as a professor and allow yourself to give full consideration to all aspects of the life as a professor.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's official web page as well as the different [[University Information|university pages]] on this website.

* Talk to people who have either been at a school or are currently at the school of interest. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Determine what type of research you are interested in conducting. Certain schools do not support some research topical areas and/or methodologies (see these [http://www.byuaccounting.net/rankings/ accounting rankings] to see what research particular schools do and do not support). Make sure the schools you are considering do what you want to do. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Numerous Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best." On the other hand, it is important to get information from a wide variety of sources. If a program has developed a reputation, there is probably a reason.

==The Application Process==

'''What Are Committees Looking For?''' In a doctoral program, the faculty is trying to decide if you have the brilliance and dedication necessary to become an important researcher in your specialized field. Both the department and the individual faculty members want to avoid students who need a lot of guidance or who have difficult personalities. ''Therefore'', the committee favors students who appear well adjusted and whose research goals are well focused. Advisers regularly say that their favorite type of student in one who comes in knowing just what thesis topic he wants to work on. As one professor said, "You need a student who's quick to learn, self-motivated, technically good, and a real self-starter--and most students are not." [From ''Getting What You Came For'' (Peters 1997)]

Thegradcafe.com is a place where students can post when they heard back from schools. As such, you can see when different schools traditionally get back to their students and how. Find the results for accounting [http://thegradcafe.com/survey/index.php?q=accounting here]. Feel free to post your results there so that future students can benefit.

Most schools consider several different factors when deciding which candidate to admit into their program, including GMAT/GPA, Letters of recommendation, and your statement of purpose. The factors considered important vary depending on the institution. However, in general, schools use GMAT and GPA to perform an "initial screen" of the many applicants. Those who surpass the thresholds set by the school move into the "second round" and their applications are more carefully considered. Thus, GMAT and GPA alone will not get you into a program, but the absence of strong scores in these areas may keep you out of a program.

===GMAT and GPA===
[[Image:Student_Computer.jpg|left]]Your [[The GMAT|GMAT]] score is an important component of your application. While a high [[The GMAT|GMAT]] score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average [[The GMAT|GMAT]] score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

As a word of advice, don't despair if you don't do well on the [[The GMAT|GMAT]] on the first time. The format of the exam and the types of questions may be unlike anything you've ever done before. Study very hard before you take it the first time, because it will save you time and money if you don't have to retake it. However, if you have a bad day, realize that many people have done poorly on their first attempt, before retaking it and doing significantly better. Many people have gotten below a 600 on their first attempt, and over a 700 the second time around.

Your GPA is often considered jointly with your [[The GMAT|GMAT]] score in evaluating whether your application should be considered more carefully. Schools may also consider your major and minor GPA, or grades in specific classes they think are important. You may be able to improve your chances of getting into a top research school if you have done well in courses in economics, statistics, and math.

===Letters of Recommendation===
[[Image:Studying.jpg|right]]
You will generally want to obtain letters of recommendations from academics. Typically, if you have gotten to know a particular professor well (e.g., you have served as their TA or RA), you will want to obtain a letter from them. Also, you might consider what they are known for. If a professor has won many teaching awards but is not research active, they may be an excellent source for a letter if you are applying to teaching schools, but maybe not as strong if applying for research schools. Much of this type of information can be found on each professor's vita.

Most professors will be happy to provide you with a good letter of recommendation. Note however, that this can be a significant time commitment for them, if they are planning to write you a strong letter. You should be very courteous and respectful in asking for a letter. If they decline, it may be because they don't believe they can write you a strong letter or because they do not have time. You should be respectful of their decision. Remember to ask well ahead of the deadline and give them plenty of time to write the letter. It's usually ok to give a kind reminder a week or two before the deadline if they haven't yet written the letter.

===Statement of Purpose===
The statement of purpose is an essay that summarizes who you are and who you want to be as a professional. When writing the essay, you may want to consider the following suggestions:
* Consider the audience you are writing for. If you are planning to go to a research school, emphasize your research abilities and interests in your essay. If you are planning to go to a teaching school, emphasize teaching in your essay.
* The essay is evaluated both on content and presentation. Make sure you writing is clear, easy to understand, and grammatically correct. Professors will infer a great deal about your future ability based on your writing.
* The essay is a chance to present new and interesting information about yourself. You do not need to repeat your GMAT, GPA, or other things contained in other areas of the application.
* Dr. Robert Bloomfield from [[Cornell University]] has written a [http://fasri.net/index.php/2011/11/how-to-write-a-statement-of-purpose-for-a-phd-program-in-accounting-or-perhaps-any-other-field/ post] containing some helpful tips for writing a Statement of Purpose.

==Fly-outs==
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==How to act during Fly Outs==
===Do===
* Be cordial in all respects.
* Call schools and let them know before you visit if you have ''accepted'' another offer. Schools will view it as a slap in the face if you have formally accepted with another school and still fly out. If you are highly interested in another school but have not formally accepted, you still may consider flying out to another school if you have already arranged a campus visit.
* Research on the school. Read about the professors and their work and have intelligent questions to ask them. Read about the area. This is one of the most important job interviews of your career.
* Send a thank you note/letter/email after visit is over. Make sure the email is not a form email. You should send individual responses if you send a response to each person you met.
* Remember the schools where you don't go are likely to consider hiring you. Leave a good impression and it will increase your chance of getting a job once you graduate.
===Do NOT===
* Undertake your application or campus visits lightly. How you act during the campus visit will not only affect your Ph.D. placement but also your potential future job placement. The academic accounting community is very small, memories very long, and bridges are easily burned.
* Act arrogant. More so than any other personality trait, arrogance has cost many excellent candidates the opportunity to attend the program of their choice. There are plenty of other candidates who are as qualified (or more qualified) than you are to enter a Ph.D. program. Make sure you come across as humble, willing to work hard, and a nice person.
* Schedule visits if you "know" you won't go to that school. If you might go to the school, then go, but if you know there is no way you will go to the school, don't waste their time and money.
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As part of the interview process, doctoral programs often bring students in for a campus visit. Only those students that the program is seriously considering for admittance are brought in for a visit. Some universities will first do phone interviews with the candidates they are interested in before they fly applicants in for a visit. It is important to remember that just because you are being flown out does not mean you will be given an offer by the university. In general, the purpose of the fly-out is to evaluate the candidate on softer skills (e.g., interpersonal skills, likability, etc.) rather than quantitative skills (e.g., GMAT, GPA, etc.) and to serve as a chance for the institution to recruit the individual and sell the program.

The typical campus visit usually includes meal times, one-on-one time with professors, and attending a workshop/class. During your stay, one or more professors will take you out for dinner and/or breakfast. This is an informal meeting. You should be prepared to talk about why you want to enter a Ph.D. program, what are your research interests (if you have any), what are your future goals, why you are interested in that school, and most importantly be able to ask relevant questions about the school and/or individual professor. You should not be asking questions about the school that you can find out for yourself (i.e., make sure you read the school's doctoral program web page and the individual professor's web pages as well).

Your one-on-one meetings with professors usually last 30 minutes. These meetings can range from the professors conducting a mini job interview, to a friendly open dialog. You need to make sure you have enough things to talk about to fill up an entire 30 minutes. One of the best things you can talk about is the professor's own research. Reviewing a faculty member's vita before an interview is a good way to get an idea of the type of research they do. Alternatively, you could ask the professor to describe one of their more recent projects. It is not a bad idea to bring a notepad to take notes. On the notepad, you might consider jotting a list of the questions you want answered during your visit. You can ask the same question to multiple professors as each professor will likely have a slightly different take on the question.

[[Image:Conference.jpg|left]]Often times, you will attend a doctoral seminar or a workshop presentation. If you can read the papers for the workshop or seminar before you get there that would be fantastic as it would improve the chance of you understanding what is happening. You are not required to make any comments, and you shouldn't just to show off your speaking ability. If you have [[How to ask good questions in workshop|good questions/comments to make]], you can do that, but make sure you aren't speaking to try and show how smart you are. These workshops give you a good idea of what the tone of the school is like.

On a practical note, the school will usually cover airfare, transportation, and meals. The school may give you a budget and allow you to make plans (they usually reimburse you after you provide receipts) or they may book everything for you. If you are unsure, ask whoever is recruiting you how the school handles the finances of the fly out.

Again, remember that during the campus visit you are being recruited and evaluated. You need to make sure you do your best to sell them on yourself and also take some time to evaluate the school to see if you would fit if given an offer. Be forthcoming about yourself and your interests. You don't want to end up at a school whose faculty are uninterested in or hostile to your research interests or that has a culture that doesn't suit you. See the sidebar for specific dos and don'ts during your fly-out.

==The Decision - Which Program to Attend==
You have done all the research, you have visited schools, and you have talked with lots of people, now you are ready to make the decision of where to go to school. How in the world do you make this critical decision?

Steve Kachelmeier's (University of Texas - Austin) story is one of the best illustrations of making the decision the right way. He created a table with the most important criteria that he should consider across the top and each program listed down the side. He carefully mapped how each school fit his criteria, taking care to list the positives and negatives. After he was finished with this exercise, he folded it in half, thought for a minute about which program he would like best, and then throwing his carefully constructed chart away chose to go to the University of Florida. At the end of the day, he went to the program he liked and where he thought he would fit well.

There is no magic formula for deciding where to go. A few pointers will help as you make the decision. First, although this may sound like a broken record, go to the school where you fit best. Fit is far more important than any other criteria. Second, it is hard to make a bad decision. If you are willing to do your best, most programs will help you learn and be successful. Third, if you have a spouse or significant other, include them in the decision. Having support from your spouse during the program is extremely helpful in being successful. Listen to their needs and desires as you make the decision. Finally, quit stressing and celebrate you have been admitted into a Ph.D. program! You are well on your way to a great career.

A word of advice on what to do once you have made your decision. It is important that you notify schools as soon as possible of your choice, especially if you have offers from other schools. These other schools will likely want to invite someone else to their program and while you are deciding, they often hold offers to other candidates. As soon as you have eliminated a school from consideration, kindly and courteously let that school know so they can move on (e.g., you have 3 offers and have decided you will not go to University X. Let University X know as soon as possible even if you are still deciding between University Y and Z). In a similar vein, try and make the decision of where you are going as soon as possible rather than drag the decision out. Schools appreciate being told earlier rather than later so they can recruit other candidates.

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Applying to a Ph.D. Program

2011-11-09T04:32:08Z

Kurt Gee:

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So you have decided you want to get a Ph.D....Now what? The next steps in the process are 1) to decide which programs you should apply for, 2) fill out your applications, 3) hopefully visit several schools, and then 4) make your final decision. On this page, we provide an overview of the process and specific suggestions for being successful in choosing and being accepted into an accounting Ph.D. program.

==Selecting the Right Program==
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==Question to consider when applying to programs==
Here is a list of some questions that you might want to think about when applying to programs (some questions taken from [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm here]):
* How many faculty are working with students? Do students regularly coauthor articles with faculty?
* How many faculty members are doing research in areas related to my own interests?
* What opportunities are there to work with a variety of faculty and to be exposed to different research methodologies?
* Am I sufficiently qualified to enter this program?
* Many Ph.D. students change their vision of research and many change their intended concentration area after joining the program and being exposed to a variety of research styles. Does my program of choice offer flexibility needed to do so?
* Is there financial support for students to attend academic conferences to present their own research?
* What opportunities are there for students to participate in colloquia, both as an attendee and as a presenter?
* What are the TA, RA, and teaching requirements of the program?
* What is the department's placement record? What types of jobs do graduates take and where?
* Finally, how well do graduates of the program perform in the long term (contributing to the field through publication, practice of management and earning tenure)?
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The most important criterion for success in an accounting Ph.D. program is to find a program that "fits" you. In deciding which programs do or do not fit, it helps to know what you want. Specifically, what type of career do you want when you graduate with your Ph.D.? Are you hoping to spend most of your time teaching or researching (or some combination of both)? How many hours do you want to work a week? How much money do you want to make? What subject of accounting (e.g., AIS, auditing, financial, managerial, tax, etc.) do you hope to teach and hope to research? While the answers to these questions are not required to apply for a Ph.D. program, it does help in selecting a program where you will "fit" well.

[[Image:Man_Columns.png|left]]

As a very general "rule-of-thumb," academic prestige is usually based on research productivity, that is, the more successful an individual or school is at publishing research in respected journals, the more "revered" the individual/institution. Connected to research productivity is pay. Generally speaking, the more research intensive the university, the higher the pay. Finally, professors often change schools over the course of their career. In general, it is easier to move from a research-intensive school to a more teaching-intensive school. Going in the opposite direction is more difficult because it is hard to sustain high levels of productivity as a researcher if you have a heavier teaching load and research-intensive universities will want to see evidence of research productivity/potential before hiring you.

As you think through the research/teaching balance, do not make the mistake of assuming one is a better or worse option. Both options have costs and benefits and whether the costs and benefits are better/worse depends on your individual goals. Thus, knowing what your goals are is important for deciding where to apply. If you have a strong desire to focus more on teaching/research, you will be more successful going to a Ph.D. program that emphasizes the area of your interest. At the same time, do not rule out the possibility of changing your mind as you study in a Ph.D. program. Most academics decide to become a professor because they were originally attracted to teaching. Many, however, find that researching is as rewarding (or even more rewarding for some) than teaching. Further, research can often complement your teaching such that you become more effective in the classroom. Keep an open mind as you learn more about the life as a professor and allow yourself to give full consideration to all aspects of the life as a professor.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's official web page as well as the different [[University Information|university pages]] on this website.

* Talk to people who have either been at a school or are currently at the school of interest. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Determine what type of research you are interested in conducting. Certain schools do not support some research topical areas and/or methodologies (see these [http://www.byuaccounting.net/rankings/ accounting rankings] to see what research particular schools do and do not support). Make sure the schools you are considering do what you want to do. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Numerous Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best." On the other hand, it is important to get information from a wide variety of sources. If a program has developed a reputation, there is probably a reason.

==The Application Process==

'''What Are Committees Looking For?''' In a doctoral program, the faculty is trying to decide if you have the brilliance and dedication necessary to become an important researcher in your specialized field. Both the department and the individual faculty members want to avoid students who need a lot of guidance or who have difficult personalities. ''Therefore'', the committee favors students who appear well adjusted and whose research goals are well focused. Advisers regularly say that their favorite type of student in one who comes in knowing just what thesis topic he wants to work on. As one professor said, "You need a student who's quick to learn, self-motivated, technically good, and a real self-starter--and most students are not." [From ''Getting What You Came For'' (Peters 1997)]

Thegradcafe.com is a place where students can post when they heard back from schools. As such, you can see when different schools traditionally get back to their students and how. Find the results for accounting [http://thegradcafe.com/survey/index.php?q=accounting here]. Feel free to post your results there so that future students can benefit.

Most schools consider several different factors when deciding which candidate to admit into their program, including GMAT/GPA, Letters of recommendation, and your statement of purpose. The factors considered important vary depending on the institution. However, in general, schools use GMAT and GPA to perform an "initial screen" of the many applicants. Those who surpass the thresholds set by the school move into the "second round" and their applications are more carefully considered. Thus, GMAT and GPA alone will not get you into a program, but the absence of strong scores in these areas may keep you out of a program.

===GMAT and GPA===
[[Image:Student_Computer.jpg|left]]Your [[The GMAT|GMAT]] score is an important component of your application. While a high [[The GMAT|GMAT]] score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average [[The GMAT|GMAT]] score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

As a word of advice, don't despair if you don't do well on the [[The GMAT|GMAT]] on the first time. The format of the exam and the types of questions may be unlike anything you've ever done before. Study very hard before you take it the first time, because it will save you time and money if you don't have to retake it. However, if you have a bad day, realize that many people have done poorly on their first attempt, before retaking it and doing significantly better. Many people have gotten below a 600 on their first attempt, and over a 700 the second time around.

Your GPA is often considered jointly with your [[The GMAT|GMAT]] score in evaluating whether your application should be considered more carefully. Schools may also consider your major and minor GPA, or grades in specific classes they think are important. You may be able to improve your chances of getting into a top research school if you have done well in courses in economics, statistics, and math.

===Letters of Recommendation===
[[Image:Studying.jpg|right]]
You will generally want to obtain letters of recommendations from academics. Typically, if you have gotten to know a particular professor well (e.g., you have served as their TA or RA), you will want to obtain a letter from them. Also, you might consider what they are known for. If a professor has won many teaching awards but is not research active, they may be an excellent source for a letter if you are applying to teaching schools, but maybe not as strong if applying for research schools. Much of this type of information can be found on each professor's vita.

Most professors will be happy to provide you with a good letter of recommendation. Note however, that this can be a significant time commitment for them, if they are planning to write you a strong letter. You should be very courteous and respectful in asking for a letter. If they decline, it may be because they don't believe they can write you a strong letter or because they do not have time. You should be respectful of their decision. Remember to ask well ahead of the deadline and give them plenty of time to write the letter. It's usually ok to give a kind reminder a week or two before the deadline if they haven't yet written the letter.

===Statement of Purpose===
The statement of purpose is an essay that summarizes who you are and who you want to be as a professional. When writing the essay, you may want to consider the following suggestions:
* Consider the audience you are writing for. If you are planning to go to a research school, emphasize your research abilities and interests in your essay. If you are planning to go to a teaching school, emphasize teaching in your essay.
* The essay is evaluated both on content and presentation. Make sure you writing is clear, easy to understand, and grammatically correct. Professors will infer a great deal about your future ability based on your writing.
* The essay is a chance to present new and interesting information about yourself. You do not need to repeat your GMAT, GPA, or other things contained in other areas of the application.
* Dr. Robert Bloomfield has written a [http://fasri.net/index.php/2011/11/how-to-write-a-statement-of-purpose-for-a-phd-program-in-accounting-or-perhaps-any-other-field/ post] containing some helpful tips about writing a Statement of Purpose.

==Fly-outs==
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==How to act during Fly Outs==
===Do===
* Be cordial in all respects.
* Call schools and let them know before you visit if you have ''accepted'' another offer. Schools will view it as a slap in the face if you have formally accepted with another school and still fly out. If you are highly interested in another school but have not formally accepted, you still may consider flying out to another school if you have already arranged a campus visit.
* Research on the school. Read about the professors and their work and have intelligent questions to ask them. Read about the area. This is one of the most important job interviews of your career.
* Send a thank you note/letter/email after visit is over. Make sure the email is not a form email. You should send individual responses if you send a response to each person you met.
* Remember the schools where you don't go are likely to consider hiring you. Leave a good impression and it will increase your chance of getting a job once you graduate.
===Do NOT===
* Undertake your application or campus visits lightly. How you act during the campus visit will not only affect your Ph.D. placement but also your potential future job placement. The academic accounting community is very small, memories very long, and bridges are easily burned.
* Act arrogant. More so than any other personality trait, arrogance has cost many excellent candidates the opportunity to attend the program of their choice. There are plenty of other candidates who are as qualified (or more qualified) than you are to enter a Ph.D. program. Make sure you come across as humble, willing to work hard, and a nice person.
* Schedule visits if you "know" you won't go to that school. If you might go to the school, then go, but if you know there is no way you will go to the school, don't waste their time and money.
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As part of the interview process, doctoral programs often bring students in for a campus visit. Only those students that the program is seriously considering for admittance are brought in for a visit. Some universities will first do phone interviews with the candidates they are interested in before they fly applicants in for a visit. It is important to remember that just because you are being flown out does not mean you will be given an offer by the university. In general, the purpose of the fly-out is to evaluate the candidate on softer skills (e.g., interpersonal skills, likability, etc.) rather than quantitative skills (e.g., GMAT, GPA, etc.) and to serve as a chance for the institution to recruit the individual and sell the program.

The typical campus visit usually includes meal times, one-on-one time with professors, and attending a workshop/class. During your stay, one or more professors will take you out for dinner and/or breakfast. This is an informal meeting. You should be prepared to talk about why you want to enter a Ph.D. program, what are your research interests (if you have any), what are your future goals, why you are interested in that school, and most importantly be able to ask relevant questions about the school and/or individual professor. You should not be asking questions about the school that you can find out for yourself (i.e., make sure you read the school's doctoral program web page and the individual professor's web pages as well).

Your one-on-one meetings with professors usually last 30 minutes. These meetings can range from the professors conducting a mini job interview, to a friendly open dialog. You need to make sure you have enough things to talk about to fill up an entire 30 minutes. One of the best things you can talk about is the professor's own research. Reviewing a faculty member's vita before an interview is a good way to get an idea of the type of research they do. Alternatively, you could ask the professor to describe one of their more recent projects. It is not a bad idea to bring a notepad to take notes. On the notepad, you might consider jotting a list of the questions you want answered during your visit. You can ask the same question to multiple professors as each professor will likely have a slightly different take on the question.

[[Image:Conference.jpg|left]]Often times, you will attend a doctoral seminar or a workshop presentation. If you can read the papers for the workshop or seminar before you get there that would be fantastic as it would improve the chance of you understanding what is happening. You are not required to make any comments, and you shouldn't just to show off your speaking ability. If you have [[How to ask good questions in workshop|good questions/comments to make]], you can do that, but make sure you aren't speaking to try and show how smart you are. These workshops give you a good idea of what the tone of the school is like.

On a practical note, the school will usually cover airfare, transportation, and meals. The school may give you a budget and allow you to make plans (they usually reimburse you after you provide receipts) or they may book everything for you. If you are unsure, ask whoever is recruiting you how the school handles the finances of the fly out.

Again, remember that during the campus visit you are being recruited and evaluated. You need to make sure you do your best to sell them on yourself and also take some time to evaluate the school to see if you would fit if given an offer. Be forthcoming about yourself and your interests. You don't want to end up at a school whose faculty are uninterested in or hostile to your research interests or that has a culture that doesn't suit you. See the sidebar for specific dos and don'ts during your fly-out.

==The Decision - Which Program to Attend==
You have done all the research, you have visited schools, and you have talked with lots of people, now you are ready to make the decision of where to go to school. How in the world do you make this critical decision?

Steve Kachelmeier's (University of Texas - Austin) story is one of the best illustrations of making the decision the right way. He created a table with the most important criteria that he should consider across the top and each program listed down the side. He carefully mapped how each school fit his criteria, taking care to list the positives and negatives. After he was finished with this exercise, he folded it in half, thought for a minute about which program he would like best, and then throwing his carefully constructed chart away chose to go to the University of Florida. At the end of the day, he went to the program he liked and where he thought he would fit well.

There is no magic formula for deciding where to go. A few pointers will help as you make the decision. First, although this may sound like a broken record, go to the school where you fit best. Fit is far more important than any other criteria. Second, it is hard to make a bad decision. If you are willing to do your best, most programs will help you learn and be successful. Third, if you have a spouse or significant other, include them in the decision. Having support from your spouse during the program is extremely helpful in being successful. Listen to their needs and desires as you make the decision. Finally, quit stressing and celebrate you have been admitted into a Ph.D. program! You are well on your way to a great career.

A word of advice on what to do once you have made your decision. It is important that you notify schools as soon as possible of your choice, especially if you have offers from other schools. These other schools will likely want to invite someone else to their program and while you are deciding, they often hold offers to other candidates. As soon as you have eliminated a school from consideration, kindly and courteously let that school know so they can move on (e.g., you have 3 offers and have decided you will not go to University X. Let University X know as soon as possible even if you are still deciding between University Y and Z). In a similar vein, try and make the decision of where you are going as soon as possible rather than drag the decision out. Schools appreciate being told earlier rather than later so they can recruit other candidates.

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The GMAT

2011-09-30T19:02:54Z

Kurt Gee: /* Suggestions for Preparation */

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|right|400px|link=]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation. '''''A [[Brigham Young University|BYU]] professor with previous experience as a GMAT prep-course instructor advises that taking practice tests is the best preparation strategy. According to him, there is no "trick" like many of the GMAT prep courses claim. He specifically recommends taking official GMAT practice tests, created by the GMAC, as opposed to practice tests offered by other sources.'''''
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

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Talk:Graduate Statistics Minor

2011-08-25T06:36:26Z

Kurt Gee: Created page with ' The links from this page don't work. Does this emphasis still exist? ~~~~'

The links from this page don't work. Does this emphasis still exist? [[User:Kurt Gee|Kurt Gee]] 06:36, 25 August 2011 (UTC)

GMAT Suggestions

2011-03-02T05:20:22Z

Kurt Gee: Redirected page to The GMAT

#REDIRECT [[The GMAT]]

What is accounting research?

2011-02-23T04:40:15Z

Kurt Gee:

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==Introduction==
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals).

A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”

Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.

==General Overview of Accounting Research==
“Academic research looks at how accounting affects the world around us and
how the world affects accounting.” [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Teresa P. Gordon and Jason C. Porter'']

Accounting research plays an essential part in creating new knowledge. The hard sciences have produced models of research and testing that can be used and applied over many disciplines including accounting research. Using these models along with evidence such as financial statements, stock prices, surveys, experiments, computer simulations, and mathematical proofs, we can gain a scientific perspective and basis for the following:

*Deciding and implementing new accounting or auditing standards
*Presenting unusual economic transactions in the financial statements
*Learning how new tax laws impact clients and employers
*Discerning how the accounting profession affects the capital markets through academic accounting research

Researchers perform two main types of research, positive and normative.

*Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices.
*Normative research, in contrast, seeks to derive and prescribe "optimal" accounting standards.

Researchers use the scientific method to search for cause and effect relationships. By using the scientific method, the researcher has a systematic model that enables documentation of their results. The more specific the researcher is in documenting their methods, the better others will be able to follow and repeat their experiment.

'''Scientific Method:'''

*'''Observation:''' As with most research, accounting research begins with the researcher making an observation, seeing a potential pattern, or wondering how an action or event may affect a future action or event.
*'''Develop theory:''' The researcher then uses these observations to develop a theory or an explanation of might be causing these actions or events.
*'''Background research:''' Once the researcher finds an interest and develops a theory, background research on this theory is important. The background research is to help the researcher discover similar past theories, current and alternative theories, what evidence has been brought forth and tests performed. This research will save the researcher a great deal of time and guide their research to test a new aspect or help resolve areas of disagreement.
*'''Use theory to develop hypothesis:''' After this background research is conducted and existing theories discerned, the researcher will use their theory to create a specific hypothesis. This hypothesis should focus on an untested area or area of disagreement. Additionally, the hypothesis should make a specific prediction about how an action or condition will affect other actions or conditions.
*'''Test if hypothesis is correct:''' With a hypothesis developed, the researcher needs to identify sources of data and design tests to examine the hypothesis. The design of the tests should address the following:
**How well the study captures a cause-and-effect relationship;
**How well the variables used in a study capture the ideas and events in the hypothesis;
**How well the results from a study can be applied to other settings
*'''Examine test results:''' Once the tests have been design, operated and data collected, the next step is to use statistical methods to compare the actual results with the hypothesized results and determine if there is significant evidence to confirm the hypothesis.
*'''Confirm or disconfirm theory:''' After the evidence has been examined and sensitivity analysis ran, the researcher can then confirm or disconfirm the hypothesis and theory the hypothesis was derived from.

==Accounting Research Topical Areas==
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]).

===Accounting Information Systems (AIS)===
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.

===Auditing===
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.

*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])

===Financial===
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.

*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])

===Managerial===
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.

*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])

===Tax===
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.

*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258569 Empirical Tax Research in Accounting: A Discussion, Ed Maydew]
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=358580 Taxes and Corporate Finance, John Graham]
*[http://direct.bl.uk/bld/PlaceOrder.do?UIN=073838370&ETOC=RN&from=searchengine Research in Taxation, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000095000001&idtype=cvips&gifs=yes&ref=no, The future of tax research: A mostly economics perspective William Gentry]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000087000001&idtype=cvips&gifs=Yes&ref=no The future of tax research: From an accounting professor's perspective, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000107000001&idtype=cvips&gifs=yes&ref=no A legal perspective on unanswered questions in taxation research, David Weisbach and George Plesko]
*[http://scitation.aip.org/getpdf/servlet/GetPDFServlet?filetype=pdf&id=JATAXX000029000002000085000001&idtype=cvips&prog=normal&bypassSSO=1 The Future of Tax Research: What Are the Unanswered Questions?, John Robinson]
*[http://www.sciencedirect.com/science?_ob=PublicationURL&_tockey=%23TOC%2324619%231985%23999989999%23578778%23FLP%23&_cdi=24619&_pubType=HS&_auth=y&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=e5a4674ca693f4dcfdcc2fb616f2aa3d Handbook of Public Finance] This is a series that has been going on for a couple decades where they get economists to write reviews about issues in public finance (the sub-field in economics that deals with taxes). Many of the articles can be found for free on SSRN. Go to the newer issues to look at what economists are up to now when they research taxes.
*[http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B7P63-4FFPH82-T&_user=8916486&_coverDate=01%2F01%2F2002&_rdoc=8&_fmt=high&_orig=browse&_srch=doc-info%28%23toc%2324619%232002%23999969999%23568881%23FLP%23display%23Volume%29&_cdi=24619&_sort=d&_docanchor=&_ct=16&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=dae4ee927c35f6bad378b251125d170c Taxation and corporate financial policy, Alan J. Auerbach], a chapter from the Handbook of Public Finance referenced above.

===Other Topical Areas===
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.

==Accounting Research Methodologies==
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]].

One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature.

===Analytical===
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.

*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])

===Archival===
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.

*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])

===Experimental===
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.

*For a recent example of experimental research in accounting, see Magilke, Mayhew, and Pike (2009, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1097714 here])

===Other Research Methodologies===
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.



==Skills necessary to be a successful researcher==
Although there have been great discoveries made by accident that have changed the great paradigms of knowledge, academic research and the creation of knowledge is not an event left to chance. Academic research comes from mastering of skills that enable the researcher to carry out research processes that will contribute and progress the current accepted knowledge base and industry practices and open up new ideas and areas of research to follow.

Some of the skills necessary to become a successful researcher include the following:

* '''The ability to know and stay abreast of current work within your field of research. '''
:Staying abreast of the research being performed and the publication of such work, is important as you further your own research, discover new questions and problems and contribute to your fellow researchers. Being involved with workshops and peer reviews, as well as working with fellow professors and reading the publications in the peer journals are some ways in which to stay abreast of the current work in the industry. A listing of top journals can be found at [http://byuaccounting.net/tenure/JournalCategories.htm Accounting Journals]
* '''The ability to understand and recognize research problems.'''
:Researchers need not only stay abreast of current research being performed and published, they also need to understand and recognize difficulties in performing their own research or that of research performed by others.
* '''The ability to understand research content.'''
:The ability to read and understand the content of research articles is an important skill for academics and practitioners alike. Teresa P. Gordon and Jason C. Porter have a great list of hints to reading a research paper in their article ''[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf Reading and Understanding Academic Research in Accounting: A Guide for Students]''. Read part of it [[Reading Research Tips|here]].
* '''The ability to discover where you can make a contribution, and to be able to evaluate and re-evaluate your contribution.'''
:The ability to discern a topic that will add knowledge to the field and trigger your interests is a great strength. Additionally, being able to evaluate the causality, strength, and validity of your research is important, not only when initially writing it, but to return and re-evaluate later and see if it needs to be edited or expanded.
* '''The ability to master appropriate experimental, mathematical, and computational research skills.'''
:It is necessary to build a strong base of mathematical and statistical tools to be able to draw on and enable you to build experiments that have good construct and internal validity.
* '''The ability to think critically and analytically.'''
:As you perform research, the ability to examine assumptions, assess evidence, discern hidden values, and evaluate the conclusion will be greatly utilized. Additionally, the ability to break a concept or paradigm into its constituent parts and then study the parts and find and evaluate the relationships between those parts is also a skill that will further your research goals.
* '''The ability to formulate plans to meet short-term and long-term goals and time-specific deadlines.'''
* '''The ability to follow good research practices.'''
:Being able to develop experiments or studies that are built on good solid research practices will strengthen the research you do and lend credibility to your work that fellow users can rely on.
* '''The ability to document and report your work.'''
:After the data is gathered and analyzed and conclusions are developed and confirmed, the researcher needs the ability to effectively communicate their work in a paper such as a thesis paper. The documenting of others who have worked in similar areas, contributed to your work, or you have used to further your research is important.
* '''The ability to communicate and defend a coherent argument to interested parties.'''
:Effective communication includes not only written papers, but the ability to address and defend your work in a public setting that includes fellow researchers and practitioners. To take criticism with a view to improve your work and strengthen the field is desirable.
* '''The ability to critically review the worth of your own work and the works of other researchers.'''
:A researcher needs to be able to critically review their own work as well as the work of others and assess the strengths and weaknesses of it. Determine if there is a causal relationship and to assess the various types of validity. See if there is strong enough internal validity – the strength of the controlled experiment. Evaluate the construct validity – is what is being measured actually capture the ideas and events in the hypothesis. Is there good statistical conclusion validity – when everything else is in place, is there strong enough evidence to prove an actual difference. And finally external validity, now that we have proven that this is valid in this situation, how does it transfer to other situations and other subjects. These are a few of the concepts to analyze the strength of your own work as well as the strength of your fellow researchers work.

Information for these key points and further information on research skills can be found at:

[http://mi.eng.cam.ac.uk/~cipolla/phdguide.html ''Guidelines on PhD Research and Supervision''], Professor Roberto Cipolla, University of Cambridge;

[http://cloudworks.ac.uk/cloudscape/view/2014 ''Research Skills Required by PhD Students''], Cloudworks;

[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Reading and Understanding Academic Research in Accounting: A Guide for Students''], Teresa P. Gordon and Jason C. Porter, University of Idaho.

==How accounting research can make a difference in the world==

* Affect practice (usually high level decision makers, through textbooks)
* Mentor researchers' thinking who then change world through consulting, professional service, teaching
* Affect standard setters

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Going on the Rookie Job Market

2011-02-23T04:36:35Z

Kurt Gee:

==Identifying Target Institutions==
There are several sources that rank and compare universities, including on this [[University Information|wiki site]]. Note: getting a good academic job is a very competitive process, so don't target too narrowly. While research and regional preferences will help you narrow down your list of schools, it is better to apply to too many schools then to too few.

==Sending packets==

===What do I include in my packet?===
A typical packet will include the following items:
* Your VITA
* A copy of your dissertation
* A copy of other working papers (not a necessity, but I recommend it)
* A research statement
* A teaching statement
* Letters of recommendation (typically 3 letters, 1 from your committee chair, and 2 from other members of your committee). It may be appropriate to include a letter from someone not on your chair who has had extensive exposure to your work and potential.

===When should I send my packets?===
The unofficial deadline for packets is January 15 of the year you will start. It is not unheard of for packets to arrive after this date, but it is not recommended. Some packets arrive much earlier than January 15 (late December). This is fine, but some schools will not begin to sift through the packets until January 15.

===How many packets should I send?===
This can vary based on the candidate, target schools, PhD granting institution, and year (some years are better than others). Some candidates send as few as 10 packets. Others send as many as 50.

==Awaiting for and scheduling interviews==

===When will I hear from schools?===
A few schools contact interview candidates in mid-late January. But the most active time of interview invitations is in early February. However, invitations to visit campus are often extended as late as mid-March.

===Other info===
* The school inviting you to interview should cover all costs related to your visit.
* Schools are often willing to combine one trip with visits to multiple schools (e.g., a student wanting to visit two or more schools on the East Coast without returning home in between each visit), and to share the associated costs.
* Some recommend scheduling your first interview at a “back-up” or “safety” school, if possible. This allows you to get experience interviewing and to get comfortable with the process before visiting other (more desirable) schools. However, doing so isn’t always possible. And it may not make a difference in the end.

==The Interview (campus visit)==

===General===
Don’t arrive to an interview unprepared. Do some research on the faculty there, their research interests, other schools they’ve worked, etc. Doing so will help you have a more productive visit and will help you leave a good impression on the faculty.

===Office visits===
The bulk of your day will be occupied visiting various faculty members, usually for 30 minutes each. This is a good time to get a feel for the work atmosphere, to ask questions about their experience at the school, to ask about living in the area, etc. Sometimes the conversation will revolve, at least in part, around research (either yours or theirs), but this doesn’t necessarily happen with each visit.

===The workshop===
This is the most important aspect of your interview. It is at this time where you will be evaluated based on your (a) capacity to conduct high-level research, (b) ability to think on your feet, (c) intellectual acumen, (d) ability to communicate clearly and effectively, and (e) teaching ability.

During your workshop (and all workshops): be polite, don’t be defensive, acknowledge valid shortcomings about your paper, explain why you think a particular criticism may not apply to your work (in other words, not being defensive doesn’t mean you have to be a push-over), don’t stand in one place the whole workshop, and be gracious.

Most importantly, be an expert in the area of your dissertation. Know more about your research area than what is in the paper itself. Know the institutional details and nuances of your area. If those in attendance at your workshop leave having learned something from you, you will have done a good job.

===Questions to ask on the interview===
Work:
* Access to data?
* Teaching requirements (now and throughout the tenure clock)?
* Support from senior faculty?
* Tenure requirements?
* Face time?
* Service requirements?
* Support from the Dean?
* General environment (this is observed as much as it is asked)

Life:
* Do you like living here?
* What are the schools like?
* Where do most faculty live (and how far from campus is it)?

'''Note 1''': It is OK to ask the same question to multiple people. Not only is it impossible to have unique questions for everyone throughout the day, but it is also helpful to get different perspectives on the same issue.

'''Note 2''': Assistant professors will likely be the most valuable source of credible information about the institution. You are interviewing for a job that they currently have. Make good use of your time with them.

===Questions NOT to ask on the interview (or think twice before asking)===
Be careful asking about salary. Also be careful about asking about financial support (e.g., summer funding, computing budgets, RATS account, etc.). You do not want to be perceived as greedy. However, asking about financial support can show your interest in research and it is important to understand how you will be supported. These questions may be appropriate if/when you have an offer. But they are likely not appropriate during the interview.

In addition, avoid acting disinterested on your visit, or like you are “above” working at a particular school. Even if the school you are visiting is your last choice, be excited about visiting the school, and at least act like you are interested in working there. (If you really aren’t interested in working there, you shouldn’t have sent them a packet in the first place.) Regardless of where you ultimately get a job, you will have done yourself (and possibly your PhD–granting institution) a disservice if you come off poorly in your interviews.

===Things to observe or investigate about a potential school===
* Work environment (is that a place you’d like to go to work every day?)
* What is the record of those who have recently been granted tenure at this school?
* What was the record of those who have recently NOT been granted tenure at this school?
* Of those who left this school, where did they get their next job?

==After the Interview==

===Do I send thank-you notes? If so, via email or through the mail?===
It is definitely a good idea to have some follow-up after your interview. At a minimum, make an effort to thank those with whom you had extended contact (e.g., those who helped arrange the visit, those who took you to a meal, those who offered valuable feedback on your paper, those you may have otherwise bonded with). Whether or not you send formal thank-you cards in the mail or simple emails is a matter of personal preference.

===When will you hear if you get an offer?===
The answer depends on a variety of factors, including how early in the process you interviewed, how eager they are to hire you specifically, and others.

===Managing multiple offers?===
If you receive more than one offer, you will obviously have to turn down at least one offer. Don’t feel badly. That’s part of the process.

Just make sure you are upfront with everyone, and that you don’t mislead any school. If you are deciding between School X and School Y, tell them you plan to make a decision within the week (or whatever your timing is like), and stick to that. I think schools appreciate honesty and clarity, even if you ultimately turn down their offer.

Do not sit on a school’s offer for an extended period of time. In doing so, you prevent the other school from moving to their next candidate (in the event you ultimately turn them down), and you run the risk of annoying your future colleagues.

Be very leery of using School X’s offer to increase the salary offered by School Y. This strategy can backfire, even if you ultimately get a little extra money.

----
{|style="width:100%;margin-top:+.7em;"
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! style="background:#fafaFe; color:black; height: 20px" | [[Main Page]] ► [[Other Topics]] ► [[Going on the Rookie Job Market]]
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User:Kurt Gee

2011-02-23T02:03:05Z

Kurt Gee: Redirected page to Gee, Kurt

#REDIRECT [[Gee, Kurt]]

What else do you want to see on the site?

2011-02-22T21:08:42Z

Kurt Gee:

Regardless of whether you belong to BYU, please list questions you have, information you want, or other things that you want to see on the website on this page. Hopefully, this can be a resource for a far greater community than just BYU individuals.

*So, I guess one question I have is the point of this wiki. Is the point to provide new information not available anywhere else, or to just go out and find information that is easily accessible in a place that makes sense, and put it here? What do people things about this? Also, many people suggest we have things on here that are already on here, suggesting that the site needs to be better organized, they need to be more with it, or something needs to change.--[[User:67.194.199.77|67.194.199.77]] 18:37, 2 December 2008 (MST)
**Great questions. I see the point of this wiki as not to recreate the wheel but as a place to organize all the information out there and create the information that is not out there. I agree that people don't seem to be using the website or the website is poorly organized to find information. One idea I had is to put up an announcements section with an RSS feed so people can subscribe to it. We would then highlight different resources and so people could learn about them. We haven't gone through these comments yet to start to implement them, instead we wanted to get them out there for all to see. I think for this website to be successful we are going to have to get more than one or two people willing to make a contribution. Another purpose of this website is to provide networking for BYU alumni. Is this the best way to do this? Would it make more sense to start a Facebook group for example. I'm not sure, but we need to think these things through. More comments from others would be very helpful. One great place to start is why people don't contribute. [[User:Daw44|Daw44]] 20:16, 2 December 2008 (MST)
***I would vote against facebook (where I imagine my vote is given an epsilon weight). How about a linkedin group?--[[User:Jlamro|Jlamro]] 14:46, 3 December 2008 (MST)
****I was just throwing out a name...I know you are anti-facebook :-). Linkedin is nice but doesn't provide a lot of collaboration in terms of discussion and such. It's not as interactive and I don't think accomplishes much more than the wiki is accomplishing. [[User:Daw44|Daw44]] 16:40, 3 December 2008 (MST)
*****I love facebook. I have had an account with them for some time. I even have one friend.:)--[[User:Jlamro|Jlamro]] 21:23, 6 December 2008 (MST)
***I think we might consider it as an option. It could help to improve our google page rank. - [[User:Spuhlmann|Spuhlmann]] 18:33, 29 December 2008 (MST)

* I would like to see a discussion about the review process. [[How do you decide where to submit a paper?]] How long does it usually take? What is expected of me when I am asked to review a paper? Is is appropriate to try to figure out who the authors are? Can I ask for the help of others? At what point in the process is it appropriate to reveal your identity as the reviewer to the author(s)?

* I think a list of universities stipends would be interesting and useful. It may not be a big basis in making any kind of decision, but, it would be interesting to see what different schools are offering. It could be under the page [[How much is a typical PhD School Stipend?]]
** This information can be found on the survey that the AAA conducted [http://aaahq.org/temp/phd/ here]. I think a link from each school's page to this survey may be helpful. - [[User:Spuhlmann|Spuhlmann]] 18:33, 29 December 2008 (MST)

* I would like to see the questions and answers (and the whole site) geared more towards the average potential PhD student (not a PhD prep grad) and maybe even provide resources for non-members at other institutions. Now I can't really give prospective students here at Michigan State the website link because the information is so skewed to BYU PhD prep students who are seeking a PhD. - Kristian Allee - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))

* A page full of paper replications with sas code and tables. - Scott Dyreng - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))

* Information about schools for prospective Ph.D.s; information of faculty and student research interests, including faculty at other schools; teaching information; information about faculty involvement in policy, standard setting, boards, academic and professional organizations, etc. to help Ph.D.s in networking. - W. Steve Albrecht -Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))
** This information is already included on each program's page. Down the road, we can look to add more of this. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* I'd like to be able to obtain information about current PhD students to determine when they plan to be on the job market and to have information about them so as we are looking for people to fill positions we can use the PhD Prep wiki as a resource. - Nate Stephens - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))
** Are there other sites that provide this type of social networking, such as AAA? If not, we could expand our coverage of current doctoral students. This may take a fair amount of work, but it could be helpful. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* A reliable and detailed database that maintains a list of every paper published in the last N number of years in major accounting journals would be an extremely valuable resource. I know some attempts at this have been made by Ted Christensen and others, but I'm not aware of its status. - Jason Smith - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))
** I think this would be beyond the scope of the wiki. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* Information for those considering an academic career route, answers to specific questions regarding such questions as: work for a few years or go straight through? What's a PhD program like (how long, finances, can you work during, etc.)? What's it like being a professor? What is the typical salary range at various schools? Do I have to go financial or are there opportunities in audit, tax, managerial? ETC. - Doug Prawitt - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))
** It seems like we have a lot of this information on the wiki already, but accessibility and links are problematic due to the wiki's current structure and organization. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* I think it could be useful to have a place where people could start up co-authorships on the site. Maybe a place where researchers can post a general are of interest and ask whether anyone would be interested in discussing the topic further. This could be especially helpful for Ph.D. students who don't have a big network yet. - Chad Simon - Faculty ([[User:Spuhlmann|Spuhlmann]] 11:35, 29 November 2008 (MST))

* More SAS programming info/links. - Adam Esplin - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** SAS training would be a big plus! - Gabby Wang - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** I like what I already see. I would like further development on SAS programming resources, Stata, etc. - Ken Merkley - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))
** This is on the wiki with links to other sites. Accessibility and organizational changes would improve this. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* I think it would be great to have a "spotlight" on someone currently in a PhD program maybe once a month. It would be interesting to know how everyone else is doing and I think it would help others considering a PhD know more about our experiences. - Ben Lewis - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))

* I would be nice if the wiki would have a section on who is hiring this year and contact information. I know that SSRN has job postings but there are a lot of schools that do not post on SSRN (Chicago, Stanford, Wharton, Berkeley, USC, etc.). - Christopher Williams - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** Where do these other schools post? We currently have a listing under [[Other Resources]] > [[Hiring and Placing Students]] > [[Universities that are Hiring this Year]]. I stumbled upon as I was searching for another page. We also have a link to the hiring page from [[University Information]]. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* See people actually go there. - Jeff Hoopes - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** In the web statistics on the main page, we could include total hits. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* Some way to communicate with other members through the wiki. - Spencer Pierce - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** I think many have an email listed already for further contact. Though, we could create a forum section to facilitate communication. - [[User:Spuhlmann|Spuhlmann]] 18:48, 29 December 2008 (MST)

* Information for students who may choose to still get a PhD, but not in Accounting. Of course, I realize this shouldn't be a huge part of the wiki since it's main purpose is to help students get PhDs in Accounting. - Zeke Hernendez - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))
** This is beyond the scope of our focus. There are other resources for looking at Ph.D. opportunities in general. - [[User:Spuhlmann|Spuhlmann]] 17:58, 30 December 2008 (MST)

* Salary information for accounting professors. There are many web sites that have this information for public universities. - Paul Madsen - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))

* What other research students are doing. - Josh Madsen - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))

* Other faculty research interests. University job opportunities (including visiting/guest lecturing positions). - Jim Cannon - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:49, 1 December 2008 (MST))

* I think a great contribution would be some good review materials for PhD Prep students on calculus, Econ, and etc. For example, I think I have struggled because my caculus skills were really weak. I didn't understand that the Econ classes would require so much math, which my sound stupid. But because I had fogotten how to do some of the simple calculus and algebra I would get really confused in class. Now that I have done poorly in a few classes and have finally remember some of these simple concepts I feel like I am in a whole new world. - Chase Jensen - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))
** It could be useful to post a page with links to sites offering review materials for calculus, economics, and statistics. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

* It would even be helpful to have a list of commonly used definitions that are used in academic literature. Terms like endogeneous and etc. I think resources like these two would be helpful, expecially if they were explained not in a textbook, but more specifically tailored for the PhD Prep Students at BYU. - Chase Jensen - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))
** Links could be included on the page for review materials.

* Cost of living statistics - Brady Williams - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))
** We could post a link to each university page from some site that offers cost of living information for cities. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

* In the past, some of the university-specific pages haven't had any information posted on them--it would be nice to have that resource when you click on a school's name. - Thomas Steffen - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* Maybe you're already planning to post the information relating to the current research paper you have going about the rankings of schools based on current faculty--that would be great to have on there. - Thomas Steffen - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* Any resources about rankings would be useful, as would actual information about starting salaries (although I realize this is more private and may be hard to come by). - Thomas Steffen - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* Accounting program rankings, or a link to an established Internet database with program rankings. - Joshua Coyne - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* Synopses of the lifestyles involved with teaching and researching in the various sub-disciplines in accounting. - Joshua Coyne - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))
** I don't think the lifestyle varies enough (e.g., between someone who performs research in audit and another who performs research in AIS) to warrant discussion beyond a general discussion of the lifestyles of accounting faculty. Though, a discussion of the differences in work performed for each methodology could be included. For example, someone who performs archival research will perform research in a different way than would someone who performs experimental research. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

* Lists of academic journals by tier for, amoung others literature reviews. - Joshua Coyne - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* More answers to FAQ about preparing for a PhD, choosing an emphasis, choosing a school, etc. - Valerie Funk - Potential Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 17:01, 1 December 2008 (MST))

* A comment on your question above (referring to participation in the wiki)... I would love to participate in helping the Wiki site work. However, I hesitate to commit to a "weekly" or "monthly" update; but feel like "yearly" and "quarterly" underestimate my availability. With everything on my plate right now, I don't want to say I'll do it, then have it fall through the cracks. I'm guessing there are many (non-tenured) folks in this boat. Perhaps another option would be to pick people who have information you need on the page and ask them, much like a journal editor would, to give a report by a certain date. You send out a bunch of assignments, and if the assignments take 3 times longer than promised, you give the assignment to someone else. E.g. if you didn't have information for Emory, you could email me and ask that I write something up. (I can say that, because Donnie just did our page...). If it has been a year or two since a page was updated, you could make an "update" assignment. One more thing, I think it's important to express effectively how this helps Ph.D. Prep-Track students. Donnie mentioned how helpful the site was, and that was good to hear. Perhaps when you ask for help, you could start by pointing out that this is a way we can "give back to BYU, by helping future generations of grad students be successful in their endeavors." - Bill Taylor - Faculty ([[User:Spuhlmann|Spuhlmann]] 16:38, 3 December 2008 (MST))
** I like what he says about ways to improve involvement in the wiki. We could leverage this more. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

* I don't regularly use the wiki. - Faculty ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))

* At the moment, I can't think of anything beyond what I have already seen on the site. Keep up the good work! - Jason Porter - Faculty ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))

* I have to write a federal grant proposal this year for the Global Management Center, and it is possible that we could include something related to international accounting research. Let's discuss that as an option on how I could get involved in the wiki. - Lee Radebaugh - Faculty ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))
**With IFRS coming, a page dedicated to international accounting may be helpful. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

* Just what's already there. - Steve Stubben - Faculty ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))

* I think the University Info pages are a valuable resource. When I was a prospective PhD student I could have really benefited from good university info pages. Also, having faculty discuss what they think of their University as a place to work would be a nice resource for those eventually going onto the job market. - Donnie Young - Doctoral Student ([[User:Spuhlmann|Spuhlmann]] 16:04, 9 December 2008 (MST))
** I think our university pages are unique to our wiki. I think that improving these pages will be the way to boost use of the wiki. - [[User:Spuhlmann|Spuhlmann]] 18:19, 30 December 2008 (MST)

*I think it would be interesting to maintain a list of the workshops held at BYU throughout the year. Including the paper presented would also be nice. I don't think this is on here already and I don't know of another place where it is.
:It is currently listed in 540. Sometimes authors don't want individual papers posted as they are early working papers. I think putting up the schedule would be good. [[User:Daw44|Daw44]] 15:38, 29 June 2009 (MDT)

Talk:Main Page

2011-02-22T21:04:04Z

Kurt Gee:

What can we do to continue improving? [[User:Daw44|Daw44]] 09:08, 29 January 2009 (MST)

I was wondering if we could include a feature about 'current events' on the main page. This feature could be a listing of upcoming conferences, upcoming workshops, etc.
: I think we can take care of this in the announcements section. I'm not sure reproducing everything on the AAA's website makes sense, but those specific to the Prep track make sense. [[User:Daw44|Daw44]] 09:38, 29 January 2009 (MST)
:: I agree. In specific, I think it would be beneficial to have a listing of the upcoming participants on the SOA Workshop schedule.
:::When we get some time, we plan to implement an RSS feed on the announcements. That will still take a bit of time (probably after this semester is over), but it is in the works. We could put stuff like that up. [[User:Daw44|Daw44]] 13:06, 29 January 2009 (MST)
::::I think when considering continuing improvement, you have to consider the marginal benefit of what you are doing. Do we have any statistics on how many people are actually using this site on an ongoing basis (as opposed to the 12 thousand something number at the bottom)?--[[User:Jlamro|Jlamro]] 07:04, 11 February 2009 (MST)
:::::I agree that marginal benefit is something important in the continuation of progress on the wiki. Obviously, the wiki is an intended resource for all accounting students, particularly those considering a Ph.D. in accounting. Currently, much of the progress on the wiki has been in adding content to make it an informational resource. Though, to this point little emphasis has been placed on marketing and in making current students aware of the wiki. The Junior Core will be applying for the MAcc program next month and will be determining potential career paths and the prep track as part of the tax and professional routes. Little has been made known to the students in the Junior Core about the wiki's existence. I think we should start some kind of marketing/informational campaign to make current students aware of the wiki and to encourage them to use it. It would not be difficult to create a flier to be disseminated in each of the Junior Core sections with basic details about the Prep Track and with details on how to access the wiki. Also, plans are in the works to create a couple videos that visitors can view. Someone else volunteered to look into the availability of videorecording equipment, and I have not heard anything else about the proposed videos since then. In regards to costs involved in creating and paying for the wiki, there may be some politics involved of which I am unaware. Some of it may result from BYU's receipt of the AAA innovation award in 2007, but don't count me as an authority on that matter in the slightest. - [[User:Spuhlmann|Spuhlmann]] 19:06, 14 February 2009 (MST)

:I think it might be a good idea to link our featured favorites to their individual pages. What does everyone else think? [[User:Spuhlmann|Spuhlmann]] 20:28, 31 January 2009 (MST)
:: I agree. [[User:Daw44|Daw44]] 21:01, 31 January 2009 (MST)

I think it is time to highlight another student. I nominate Spencer P.--[[User:Jlamro|Jlamro]] 07:04, 11 February 2009 (MST)
:I put up a new featured student; Spencer P is on the list of the next 4 students that will be up (I'm still waiting to hear back from him).--[[User:Emetts|Emetts]] 08:50, 11 February 2009 (MST)
:I think we aim for a week or a bit more. Jeff did a great job gracing the front page! [[User:Daw44|Daw44]] 15:35, 11 February 2009 (MST)

==Parking featured student here for now==
! <h2 style="margin:0;background:#AFBBC9;font-size:120%;font-weight:bold;border:1px solid #a3b0bf;text-align:left;color:#001E4D;padding:0.2em 0.4em;">Featured PhD Prep Student </h2>
|-
|style="color:#000"|
[[Image:Jeremy_Bentley.jpg|center|none|150 px|]]
===[[Bentley, Jeremy|Jeremy Bentley]]===

====Why did you decide to pursue a PhD?====
"I’ve always loved to learn. I know I’m a nerd, but I actually enjoy school. As a professor, I’ll be able to keep learning and exploring for the rest of my life. I get excited just thinking about it."
====Current Projects====
"I’m working on a project with [[Glover, Steven|Dr. Glover]] and [[Wood, David|Dr. Wood]] on earnings quality and audit quality. I’m also helping to rework the Alchemy case."
====Awards====
*National Merit Scholar
*1st place in Business Calculations at the Utah FBLA competition

|-

|-
|-

Talk:Experimental Financial

2011-02-22T21:03:25Z

Kurt Gee:

So, I'm thinking about doing some major adjusting to this page. For example, I was thinking about lumping all of the researchers into one category and then just giving a brief 'blurb' about the economic and psychological motivations. In this way, the page would more resemble the information shown on the Archival Financial page. Any objections/counter points to this approach?
: I say go for it. I do think it is important to highlight the difference in experimental economics and JDM type research methodologies. See what you can come up with and then we'll take a look! [[User:Daw44|Daw44]] 09:39, 29 January 2009 (MST)

Talk:BYU Accounting Family can Serve Others

2011-02-22T21:02:28Z

Kurt Gee: Blanked the page

Sustainability Accounting

2011-02-22T20:53:52Z

Kurt Gee:

The heart of sustainability accounting (also called Environmental Accounting) is resource management, the need for which may be illustrated by the following example. Imagine the inner workings of a gas engine. At rest the engine has two energy sources: a battery and fuel tank. Conceivably, the engine could simply run exclusively on the battery, though it would be sure to run out of power rather quickly. Instead, gas engines use the energy from the battery to tap the longer lasting fuel tank. Not only does this ensure the engine significantly longer run time, but it also conserves the battery’s charge for future, currently unforeseen need.

Unfortunately, socio-economic and political forces in the world today strongly encourage shortsighted, unsustainable resource consumption. At such consumption levels and patterns, we are sure to encounter a variety of crises sooner or later. To avoid crisis, these levels and patterns must be altered to reach sustainability while opportunity exists. As accounting has been labeled “the language of business,” it seems the proper vehicle to communicate knowledge with the goal of spurring environmentally sustainable activity throughout the world.

This article seeks to evaluate how financial accounting may increase such sustainability based on the premise that unsustainable activity, unchecked, will eventually crash, in this case, leading to worldwide economic, and potentially biological disaster. While the basic morality of preserving the condition of the biosphere for future generations is a valid topic, this discussion seeks to found itself on matters of fact for the sake of objectivity.

== Going Concern ==
One of the basic fundamental assumptions driving recognition and measurement in financial statements is the notion of going concern, that an economic entity is presumed to continue operations for the foreseeable future (FASB Concept Statement 5). This phrasing indicates that sustainability is an issue of time, loosely quantified here as “the foreseeable future.”
In practice, this term has come to mean “the near future” due to increased uncertainty and decreased urgency associated with the distant (albeit, often foreseeable) future. Thus, operations that cannot continue indefinitely are often ignored as a going concern, so long as such operations are classified as sustainable within the near future.

By contrast, at the foundation of sustainability accounting is the assumption of the indefinite continuance of man’s civilization on the earth. This underlying assumption points to one great implication—for civilization to continue as we know it, the condition of the earth must be stable. To reach such stability, we must understand our own impact on the planet. Consequently, under sustainability accounting, all costs affecting the ecosystem must be internalized and recognized.

== Sustainability Cost ==
Complete internalization is reflected in the concept of sustainable cost—the “cost of restoring the earth to the state it was in prior to an organization’s impact (Lamberton, 2005).” Sustainable cost may be incorporated into existing financial accounting following the same accrual and matching principles. By subtracting the sustainable cost incurred in a given accounting period from the GAAP profit, we arrive at the entity’s sustainable profit or loss. In this way, sustainability accounting is really nothing more than a broader application of existing accounting principles with the view of the organizations impact on the planet’s limited resources.

Simple in theory, computing sustainable profit with accuracy and objectivity is next to impossible in practice because of the uncertainty involved in estimating sustainable cost. By the nature of entropy the environment cannot be returned to its previous condition once non-renewable resources have been exhausted, and restoration to a reasonably identical state incorporates so much subjectivity that pinning responsibility on one entity is infeasible. Scientists disagree on the impact of externalities, and macro-economic externalities (such as the true cost of depleting rain forests) cannot be priced using markets. Furthermore, the fact that the planet undergoes slow, constant change without human interference brings question into the validity of past conditions as a reference.

Sustainability accounting extends beyond profit/loss analysis and can also be used to portray the world’s resources in a balance sheet-like format. However, unlike most balance sheets, the world’s lists no liabilities. Rather, the earth’s balance sheet would be only a list of various resources, including fossil fuels and renewable energy, land, water, air, biodiversity, and others. Accordingly, this perspective of sustainability accounting is referred to as natural capital inventory accounting. An important aspect of this inventory of resources is the distinction between renewable and non-renewable resources. Also, waste byproduct of non-renewable resources is still a resource; only its usefulness has decreased through the entropic process.

The key problem with such accounting, again, is a question of scientific measurement. The amount of fossil fuels is unknown. The impact on human civilization of ecosystems and weather patterns is also unknown. However, this perspective is useful in identifying what we, as humans, have available to us at a given point in time, and thereby creates awareness of the need to maintain an ongoing stock of natural capital. Also implicit in such analysis is the notion that the total natural capital does not change. We may alter the planet’s mix of resources, but upsetting the balance between resource types is done at our own peril.

== Practical Implementation ==
Given such uncertainty, sustainability accounting may appear to be impractical, and therefore, useless. However, just because many externalities cannot be accurately measured and internalized doesn’t mean the overall identification of an activity as unsustainable must be wasted. Under SFAC 5, as long as an activity’s unsustainability can be determined foreseeable, such unsustainability ought to be accounted for.

When accurate measurement is infeasible, one viable accounting solution may be to identify links between an entity’s activities and sustainability trends at the macroeconomic level. For example, we may not know the real cost of landfills. But we do know landfills are growing faster than the earth can reabsorb their contents, making current waste disposal unsustainable. We may not be able to quantify the earth’s oil deposits, but we do know they are currently being consumed faster than the slow geological process that replaces them. We may not know the exact effect of fossil fuel combustion on our biosphere, but we can easily assume that, at best, filling the atmosphere with carbon emissions is not beneficial.

Thus, by classifying the various activities of an entity as sustainable or not, we may make conclusions about the entity’s overall sustainability. One nagging question yet to be asked is how macroeconomic trends on a geological time scale influence companies now. Alone it is highly doubtful that any of these trends will have a direct, material impact on a company’s operations within the near future.

Consumer demand and governmental regulation can accelerate the immediacy of such trends. Growing popularity of the green movement pushes companies to meet the demand for environmentally sustainable production, and governments can implement laws changing the incentives of internalizing externalities overnight.

Specifically, government may influence the activities of economic entities in the following ways:
1. Establishing regulations on the legality of certain activities.
2. Creating tax incentives for corporations employing sustainable operations.
3. Facilitating increased consumer awareness of entities’ environmental sustainability.

In accordance with SFAS 5, Accounting for Contingencies, a corporation’s sustainable cost should be disclosed when the unsustainability of its operations is definitely foreseeable, as such foresight makes material, influential action by consumers and government reasonably possible.
Such disclosure, along with qualification for favorable tax conditions could be based on a simple environmental sustainability audit in which the inputs and outputs of an entity’s operations are evaluated. An example of such an audit is follows this essay.

== Conclusion ==
The need for sustainability accounting calls into question the adequacy of the current market’s ability to appropriately allocate resources over time. Interestingly, this method follows the same concepts as traditional financial accounting. The key difference is a broader perspective, evaluating the operations of an economic entity in relation to constraints dictated by the planet’s natural resources.

As the predominant means of economic communication, financial accounting may be effective in guiding worldwide economic stability toward environmental stability.

== Other Resources ==
'''Atkinson, G. (2002). Measuring corporate sustainability. ''Journal of Environmental Planning and Management, 43''(2), 235—244.
'''

Builds on Pezzey, Pearce, Markandya, and Barbier’s definition of sustainable development, non-declining human well-being over time) to discuss the possibility of sustainable businesses, sectors, cities, etc. This article also explores the possibility of using full-cost accounting as the vehicle to bring about and measure such sustainability.

'''Lamberton, G. (2005). Sustainability accounting—a brief history and conceptual framework. ''Accounting Forum, 29'', 7—26'''

Summarizes existing publications to define the following terms: sustainable cost, natural capital inventory accounting, input-output analysis, full-cost accounting, and triple bottom line (TBL) accounting. This article is presented in the context of historical background, and theorizes that the principal hold up in further implementation and adoption of sustainability accounting worldwide is the difficulty in objectively measuring negative externalities.

'''Lamberton, G. (2000). Accounting for sustainable development—a case study of city farm. ''Critical Perspectives on Accounting, 11'', 583—602'''

Uses a case study to frame and illustrate sustainability from the following three perspectives:
# Economic – long term viability of organizations
# Ecological – focus on natural capital and environment preservation
# Social – emphasis on intergenerational and intragenerational equity

'''Gray, R. and Milne, M.J. (2002). Sustainability Reporting: Who’s Kidding Whom? ''Chartered Accountants Journal of New Zealand''
'''

Theorizes that, based on the lack of progress toward sustainability observed between the world summits of 1992, 1997, and 2002, the future is not safe in the hands of business alone, otherwise world citizens might expect widespread adoption of environmental, social, and sustainability reporting from all businesses.

'''Elkins, P. (1999). European environmental taxes and charges: Recent experience, issues and trends. ''Ecological Economics, 31'', 39—62'''

Summarizes many European governments recent increase of the use of environmental taxes and charges. The notion of shifting taxation focus away from labor usage to the use of environmental resources is discussed, along with its potential negative effects on competitiveness.

'''Lehman, G. (1996). Environmental accounting: pollution permits or selling the environment. ''Critical Perspectives on Accounting, 7'', 667—676
'''

Discusses the common viewpoint that assigning a cost to the environment through such actions as issuing pollution permits creates a disincentive for pollution, and argues that the primary effect of such actions only sells the environment.

== Environmental Audit ==
The purpose of the environmental audit is twofold: first, to assess the environmental sustainability of an economic entity at a point in time for purpose of measuring progress and comparing contemporaries; and second, to lay out steps approaching absolute sustainability.

The framework for the audit is the sustainability of inputs and outputs:

'''Inputs (Resources)'''

* Energy

** Rate dependence on fossil
**Rate investment in renewable energy
* Materials
**Evaluate replenishment of materials used.
'''Outputs'''
* Product (eventual waste)
** Evaluate future usability/ recyclability
** Evaluate environmental impact
* Immediate waste
** Scrap
*** Evaluate future usability/recyclability
*** Evaluate environmental impact
** Emissions
*** Evaluate environmental impact and volume produced in:
*** Energy release
*** Product material transformation

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Life as a Doctoral Student

2011-02-22T20:53:12Z

Kurt Gee:

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It's easy to see why everyone wants to be a professor, they live an exhilarating life full of adventure, fame, and fortune. Far fewer understand the journey it takes to reach the hallowed career of academician--the journey through a Ph.D. program. This page is intended to provide an overview of life as a doctoral student. While each doctoral program is different, this page provides an overview of doctoral studies in general and is intended to help you know whether a Ph.D. program is right for you. Learn what you can from here, read about [[Life as a Professor|life as a professor]], and talk to [[BYU Alumni and Friends|faculty and doctoral students]] at lots of different [[University Information|universities]] to help you make an informed decision.

==What do you do as a doctoral student?==
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==Nitty-Gritty Details==

===Hours spent studying/working===
The amount of work that a doctoral student puts into the program varies by student and by program. However, most students who are still in coursework spend 50-60 hours a week (again this varies depending on how hard the student wants to work). After a student finishes their coursework and their comprehensive exams, the student then can work however many/few hours they desire; however, the fewer hours the student works the longer it will take to graduate.
During the coursework phase of the dissertation, the student does get Christmas break, spring break, and summer break. These times are great opportunities to relax from the stress of coursework, take vacations, and be with family. However, a break is not like High School breaks. The student usually still has assignments and/or projects to work on during these breaks.

===How long do you do it?===
To earn an accounting doctoral degree, it takes most students four to five years of dedicated work (i.e., students normally work full time on a Ph.D. and do not have a full or part time side job). The amount of time to get the degree varies based on how hard a student is willing to work, the traditions and beliefs of the university granting the degree, and the rigor of the Ph.D. program. The four or five years usually consists of two to three years of coursework and then whatever time is necessary to write the dissertation (usually one or two years).

===Stipend===
Usually accounting doctoral students receive a full tuition and fees waiver while working towards completing their degree. They often also receive a stipend in exchange for teaching or being a researching assistant. The stipend can range from $12,000 to $30,000+ depending on the school. The requirements for teaching and being a research assistant also vary widely depending on the school. In general, schools with a greater research reputation pay a higher stipend and require less teaching than schools with a lesser research reputation.
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There are three significant phases to an accounting doctoral program (1) coursework, (2) comprehensive exams, and (3) the dissertation. Also, during each of these phases you are expected, at most schools, to work as a research assistant or teaching assistant (or teach your own class). In this section we discuss each of these five topics individually.

===Coursework Phase of the Ph.D. Program===
During this phase of the accounting program you are a traditional student. That is, you go to class, have tests, and all the other things you probably did as an undergraduate or masters student. There are a few differences from your undergrad. First, the classes are a usually a lot harder. Second, you tend to not take as many different classes at the same time. Third, there are fewer students in each class.

[[Image:Students.jpg|left]] The courses you take are commonly separated into major courses, minor courses, and then other "tools" courses. The major courses focus on your discipline, with a particular focus on the research your discipline conducts. For example, in accounting you do not take any more classes where you learn the rules of how to be an accountant (i.e., in-depth study of tax law, audit practice, financial transactions, etc.). Instead, your class is focused on understanding how you research accounting issues. Often times the classes take the form of seminars. A typical seminar class will entail reading several academic research papers and then having one class member present on those papers. The presentation takes the form of an active discussion of the strengths and weaknesses of the paper, how the paper could be extended, the theory the paper builds off, etc. The professor usually takes a somewhat back-seat approach to seminars and allows the students to do much of the discussion. Professors then chime in discussing points the students missed or to emphasize particularly important concepts. Most programs have students take several different accounting research seminars. The seminars are grouped based on [[What is accounting research?#Accounting Research Topical Areas|research topical areas or methodologies]].

The minor courses in a Ph.D. are taken with Ph.D. students in other areas. In accounting, students often minor in economics, finance, information systems, psychology, or statistics. The minor courses are usually major courses for students in those other fields. In most of these classes, the focus is once again on understanding the research that these disciplines conduct. Minor courses can take the form of seminars or a more traditional lecturing format.

Finally, the "tools" courses are courses that are intended to build specific competencies so that individuals can conduct research. These types of courses often center around gaining knowledge of statistical methods or experimental design. They may also focus on the basics of the scientific method and philosophy of science. Depending on what type of research you want to conduct, these courses can vary significantly.

The coursework takes two years for most Ph.D. programs. In some instances, this is extended to three years--especially if incoming students have a lack of background knowledge or have been away from school for an extended period of time. Your work is very structured during the coursework phase of the program and will be very similar to your undergrad or masters experience.

===Comprehensive Exam Phase of the Ph.D. Program===
After you finish coursework, Ph.D. students are required to pass a comprehensive exam. This exam may be a written exam, oral exam, or both. Most accounting Ph.D. programs require a written comprehensive exam. The purpose of the comprehensive exam is to test whether students have a strong grasp of the current and past research findings in their discipline and whether students are capable of understanding the methods used to conduct research. Studying for the exam also helps students identify important gaps in the research stream or interesting questions. These often times turn into a students dissertation topic. Most students will spend several weeks and even months preparing to take their exams. The exams usually last an entire day or are spread over two or more days.

The exact format of the comprehensive exam can differ significantly from university to university. The most common form of a comprehensive exam are essay questions and a review of a paper. If asked to review a paper, the student will be given a "finished" academic paper (usually a working paper) and asked to write a reviewer report. This is similar to the task of reviewing academic papers for peer reviewed journals, as professors are sometimes expected to do. The student will have a set period of time to read the paper and write a review explaining the strengths and weaknesses of the paper.

After completing the exam, your professors will grade your exam and let you know whether you passed or not. If you did not pass, you are often allowed to take the exam one more time (if you fail the second time, you are usually dismissed from the program, although this does not occur frequently at most programs). If you pass the exam, you enter the dissertation phase of the program. Some universities also grant you a masters degree upon successful completion of the comprehensive exam.

Studying for and taking the comprehensive exams is a stressful part of the Ph.D. program. Becoming an expert on the research in your field is a laborious process. The time is also completely unstructured such that procrastination is possible and can really hurt your chances of passing if you do not take your study time seriously. Although difficult, the feeling of passing your exams is euphoric. Also, you gain significant confidence in your abilities as a scholar when you pass the exams and know that you are an expert on research in your field.

===Dissertation Phase of the Ph.D. Program===
The third and final portion of the Ph.D. program is the time spent preparing your dissertation. The process of writing a dissertation has several parts.

After finishing your comprehensive exams, and often times before then, you identify a faculty member to serve as your dissertation committee chair. This is usually someone who shares an interest or similar research skill set. This person serves as your mentor through the dissertation process and is incredibly important in helping you develop your academic career.

[[Image:Students 2.jpg|left]]After selecting a chair, the first part of developing a dissertation is coming up with a research question. This part of the dissertation starts now, that is, you can develop an interesting question to answer at any time and use that for your dissertation. Ideally as you study for your comprehensive exams or work in other classes you create a list of interesting research questions. You then decide, with help and guidance from your chair, to use one of these questions for your dissertation. Click [[How do I determine my dissertation topic?|here]] for more about determining a dissertation topic.

After developing an idea, you have to refine the idea to the point that you are ready to pass your dissertation proposal defense. The time required for this depends on how diligently you work on the project and on your university's norms. Some schools required a virtually finished paper at this point, others require a much less refined idea. As you get ready for the proposal defense, you will spend a significant amount of time working with your chair. The proposal defense is a formal meeting where your dissertation committee (several faculty members including your chair) quiz you about your research idea. They are testing to see whether your proposal has merit and if upon completion the work is sufficient to earn a Ph.D. After your presentation and a question and answer period, the committee will vote. A successful vote establishes a contract between you and the university such that if you complete your end of the deal, they will award you your degree. An unsuccessful vote means you will have to continue to refine your idea or select a new idea and go through the process again.

After passing the dissertation proposal defense, you conduct the rest of your research and produce a final copy of your dissertation. You then present this final copy at your dissertation final defense. Again, a committee of faculty examines what you did and questions you about your work. After they finish questioning you, they vote. If they vote in the affirmative, you are awarded a Ph.D. If they vote in the negative, you will be required to rework your dissertation and repeat process.

The time to complete a dissertation varies widely. A dissertation may be completed in a single year or as many as 9 years. The average time to completion is usually 2-3 years.

===Working as a Teaching Assistant or Teaching your Own Class===
Doctoral students often earn their stipend (a stipend is the money a Ph.D. program pays you while you attend) by teaching or helping to teach classes at the university. The amount of teaching that you are required to perform is usually a function of the research ranking and funding of the school. Private schools and schools that conduct more research will generally have a lower teaching expectation. You should be aware of the teaching requirements that are expected when you apply to programs. The greater the teaching requirement, the less time you will have available for research.

Often doctoral students teach introductory financial or managerial courses. Occasionally students will teach higher level classes, but even then they are usually still undergraduate courses. It would be very rare for a doctoral student to teach graduate courses.

===Working as a Research Assistant===
[[Image:Library_2.jpg|right]]As the name implies, working as a research assistant means that you assist a professor in conducting research. At the beginning of the semester you are either assigned or selected (or some combination of both depending on the program) to work with a professor. The professor will then ask you to help in conducting research. What you do usually depends on (1) what you are capable of doing and (2) the professor's needs. Thus your experience as a research assistant can vary widely.

Examples of different types of activities you may be asked to perform include hand collecting data (e.g., searching press releases for pro forma information for hundreds/thousands of companies), finding previous research that is related to a topic, writing up a summary of previous research on a topic, designing an experiment, conducting statistical tests, writing up final results for a study, or supervising other students in these tasks. As your skill level for research increases, you are usually assigned more important roles in the research process. Depending on who you work with and what you do, you may even be considered to be a coauthor on a project. This should not be expected in most instances, but it is possible.

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==Why not get a Ph.D.?==
While we have mentioned many of the positive aspects of earning a Ph.D., there are several costs to this decision that are important to weigh. These can be viewed as red flags that might cause you to second guess going into academics.

In relation to the benefit of flexibility, we mention the curse of flexibility. There is little oversight of the day-to-day, week-to-week, and month-to-month progress you are making in a doctoral program and as a professor. Once coursework is finished, there are few deadlines and it is unlikely that someone is looking over your shoulder telling you what to do. If you are not self-motivated and able to work in an unstructured environment, you will struggle in a Ph.D. program and as a professor.

If you do decide to start a Ph.D. program, be prepared to give it some time. The first semester or two will likely be very challenging and will not be representative of what you should expect during the rest of your time as a doctoral student or throughout your career as a professor. Students who drop out of a program after one semester have not given the school, or themselves, a fair chance for successful completion of the program. Getting a Ph.D. is very rewarding, but it does require effort. If you do decide to enter a Ph.D. program, be committed to finishing at least one or two years before considering whether you should continue.

For an additional perspective, read two former Ph.D. Prep students' stories about their decisions to [[Why I didn't get a Ph.D.|''not'' pursue a Ph.D.]]

==More Information==
These are the basics of life as a doctoral student. For more information, see the following pages:
* [[Life as a Professor]]
* [[How do you succeed in a Ph.D. program?]]

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Research

2011-02-22T20:49:33Z

Kurt Gee:

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* [[What is accounting research?#Accounting Research Topical Areas|What do accounting professors research?]]
* [[Where can I find data?]]
* [[How do I find good co-authors?]]
* [[How do I publish lots of papers?]]
* [[What kind of research grants are available?]]
* [[What should I expect when I go on the road with my dissertation?]]

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* [[How do I determine my dissertation topic?]]
* [[How can I build my research pipeline while in my Ph.D. program?]]
* [[How can I get some research going before my Ph.D. program?]]
* [[What is the best way to manage the review process?]]
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* [[Individual Research Skills]]
* [[Research Ideas]]
* [[Researching Resources]]
* [[What is accounting research?#Accounting Research Topical Areas|Research Interests]]
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What Ph.D. program should I attend?

2011-02-22T20:48:35Z

Kurt Gee:

There are several important factors to consider when deciding which program to attend. The most important factor is to decide what you want to do in your career. Different schools highlight the importance of researching versus teaching. If you have a strong desire to focus on one of those areas, you should go to a Ph.D. program that is strong in the area of your interest. If you want to have a balance of teaching and research, you should consider schools that value a balance between research and teaching. The answer to this question is the most important part of deciding which Ph.D. program is right for you.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's web page. Another resource is a survey conducted by the AAA--see [http://aaahq.org/temp/phd/StudyMaterials/index.htm here] (individual school responses are identified as well as overall averages).

* Talk to people who have either been at a school or are currently at the school of interest. See [[University Information]] for help finding who has been where. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Consider schools where other BYU students have not gone. Pre Ph.D. students tend to follow a herd mentality and don't give wide consideration to different schools.

* Determine what type of research you are interested in conducting. Certain schools do not support some [[What is accounting research?#Accounting Research Topical Areas|research methodologies]]. Make sure the schools you are considering do what you want to do.

* Consider which [[What is accounting research?#Accounting Research Topical Areas|topical area]] of research you are interested in examining. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits right. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Several Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best."

Also see this external website: [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm Am I ready for a PhD Program? And, which program is right for me?]
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What Ph.D. program should I attend?

2011-02-22T20:48:13Z

Kurt Gee:

There are several important factors to consider when deciding which program to attend. The most important factor is to decide what you want to do in your career. Different schools highlight the importance of researching versus teaching. If you have a strong desire to focus on one of those areas, you should go to a Ph.D. program that is strong in the area of your interest. If you want to have a balance of teaching and research, you should consider schools that value a balance between research and teaching. The answer to this question is the most important part of deciding which Ph.D. program is right for you.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's web page. Another resource is a survey conducted by the AAA--see [http://aaahq.org/temp/phd/StudyMaterials/index.htm here] (individual school responses are identified as well as overall averages).

* Talk to people who have either been at a school or are currently at the school of interest. See [[University Information]] for help finding who has been where. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Consider schools where other BYU students have not gone. Pre Ph.D. students tend to follow a herd mentality and don't give wide consideration to different schools.

* Determine what type of research you are interested in conducting. Certain schools do not support some [[What is accounting research?#Accounting Research Topical Areas|research methodologies]]. Make sure the schools you are considering do what you want to do.

* Consider which [[Research Interests|topical area]] of research you are interested in examining. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits right. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Several Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best."

Also see this external website: [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm Am I ready for a PhD Program? And, which program is right for me?]
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What classes should I take?

2011-02-22T20:47:31Z

Kurt Gee:

What is most important for a Ph.D. student to know before entering a Ph.D. program depends to a degree on the [[What is accounting research?#Accounting Research Topical Areas|type of research]] that the student wants to conduct. The three "tracts" of research can be separated based on whether the student is interested in conducting [[analytical]], [[archival]], or [[experimental]] research.

===[[Analytical]] Skill Sets===
Students that are successfull in analytical fields often have engineering, math, or physics undergraduate degrees. If one is to master analytical accounting research, advanced mathematical skills are necessary. Good classes to take would be Econ 382 (Price Theory) and Econ 478 (Game Theory). Any of the 500 level Econ classes would also help. A potential analyst should consider pursing either a minor or spending some extra time to get a double major in economics.

===[[Archival]] Skill Sets===
Future archival researchers should consider taking Econ 588 rather than Stat 512. Additionally, it would be beneficial to take Stat 441 and 442, which are similar to 588 but are more in depth. The prerequisite for Stat 441 is Math 214 (Multivariable Calculus), so you will need to plan ahead if you need to take more math to get prepared. More math is also preferred. Linear Algebra is probably more important than Multivariable Calculus if one has to choose.

There are two linear algebra courses offered at BYU: Math 343 and Math 302 (which spends only half of the semester on linear algebra). Math 343 is a more theoretical course and as such is a rigorous course in mathematics. Students are expected not only to master computations, but also to demonstrate their understanding of linear algebra by creating abstract proofs. Developing proficiency in critical thinking and logical inference is a major goal of Math 343. Math 302 is Mathematics for Engineering I and covers multivariable calculus, linear algebra, and numerical methods. It is also known as applied linear algebra. The prerequisite for Math 343 is Math 112 or 119 and it is a 3 credit class. The prerequisite for Math 302 is Math 113 and it is a 4 credit class.

I took Math 343 after I had taken Econ 378, 388, and 588 (the statistical economics courses) and found that the first third of the class was somewhat of a review. Taking Math 343 before those courses could be an advantage. In either case, I still think it is beneficial to take a rigorous math course that requires doing a lot of proofs. The last part of the course gets into some of the foundations for OLS regression.

If you are worried about your math skills as you prepare to take the pre-Ph.D. classes, the engineering school offers a math refresher course, Eng T 295R. It is designed for engineering majors who took calculus before their missions and need to get back up to speed after having been away from school for a while. It is a review of basic techniques of algebra, trigonometry, differential calculus, integral calculus, and series and sequences. Calculus becomes important in the economics courses required for the prep track.

===[[Experimental]] Skill Sets===
One of the most important skills to develop as an experimentalist is research design. The strength of experimental methodology is internal validity. Experimentalists should rarely, if ever, sacrifice internal validity to achieve other types of validity; thus, being able to design high quality experiments is very important. To develop this skill, a Ph.D. prep student would benefit from a detailed study of Cook and Campbell, an experimental design class (Stat 431), and attempting to design an experiment and then seeking feedback from an experimentalist.

Experimental research is not as popular in accounting as archival research. An experimentalist may wish to take Stat 512 instead of Econ 588. Stat 512 goes over topics that are more relevant to experiments, such as experimental design and MANOVA whereas Econ 588 is more aimed at archival research methods. Since experiments are not the dominant paradigm in accounting research, experimentalists should be conversant in archival research methodologies. Because of this, an experimentalist may wish to take Econ 588 to develop these skills and to make life easier in your Ph.D. program (when you are likely to take similar classes).

The readings seminar provides a great opportunity to discuss the design and experiment in experimental papers. Especially when the author leads to the class discussion, take the opportunity to discuss the instrument they used and ask questions about their design choices. Even looking at the instrument from someone’s experiment provides a lot of insight as to what goes into a good design.

Since there are not lot of classes related to experimental research at BYU, take the time to read some books. As mentioned earlier, Shadish, Cook and Campbell is a book you should take very seriously when you take it with Doug. Read it again towards the end of the program as well because you will appreciate it even more after taking the other classes.

Sarah Bonner has a book, “Judgment and Decision Making in Accounting” that provides a good framework for the literature. Use the first couple chapters to get an understating of the framework and then the latter chapters provide a good review of the literature if you have an area of interest and want to know what papers to read.

An overall heads up for all of the methodologies, the Econ Probability and Stats course at BYU is a good fundamental class. Many of the things you learn in that course, especially the math, will be considered review material and surpassed quickly in a PhD Probability and Stats course. Also, the Wackerly book used for that class, Mathematical Statistics, is probably worth keeping as a resource.

==Short Description of Classes==
===Required Courses===
The following are courses required for the Ph.D. Prep Track:

====PhD Prep Specific====
*'''Acc 516''' This class goes over the basics of the theory of science and research methodology. The class will also offer an introduction to accounting literature. The class requires a lot of reading.
*'''Acc 517''' This class teaches the basics of SAS, a statistical software package commonly used in accounting research. While the class is only one credit, be prepared to dedicate a large block of time to it each week.
*'''Acc 591R''' This is a readings class. The curriculum varies each semester so students are required to take it every semester that they are not enrolled in Acc 516 or Acc 517. Generally the class requires students to read, discuss, and present on accounting literature.

====Statistics====
* '''Stat 511''' This class is a refresher course on basic statistics, most of which was learned in Stat 221. However, there are a few topics that will be relatively new.
* '''Stat 512''' This class continues where 511 left off. It goes into more detail with different types of tests and corrections. Topics include MANOVA, experimental design, logit regressions, and autocorrelation corrections. It is recommended that one take this class for preparation in performing experimental research.

====Economics====
* '''Econ 378''' This course goes into the basic mathematics behind the statistics learned in Stat 221. The course does require calculus, but don't worry too much if you are rusty. The first day of class usually includes a review of Calculus that can bring a student up to speed.
* '''Econ 380''' This is a microeconomics course. Essentially you take the concepts learned about in Econ 110 and learn the math behind it. Similar to Econ 378, this class requires Calculus and it also generally has a Calculus refresher the first day of class.
* '''Econ 381''' This class goes over Macroeconomics. This class focuses on models that explain the economy and some basics of economic governance. While the class claims to require Calculus, generally very little (in some cases none) is required.
* '''Econ 388''' Econometrics is a difficult class for most students. The class covers the linear algebra behind regression analysis. While you are not required to take linear algebra before taking this class, it will give you a competitive advantage.
* '''[[Econ 588: Econometrics|Econ 588]]''' This class picks up from where Econ 388 left off, covering more advanced econometric topics. Again, this is a challenging class for most students. It is recommended that you take this class if you plan on doing archival research.

===Recommended Courses===
The following are courses recommended for those considering research in a certain methodology:

====Archival Research====
* '''Stat 124''' SAS Certification 1. If you want to beef up your SAS skills before entering a PhD program, consider getting SAS certified. Stat 124 and Stat 324 are a block classes on SAS that will prepare you to become SAS certified.
* '''Stat 212''' Statistical Computing 1.
* '''Stat 324''' Advanced SAS Programming Certification. See Stat 124 description.
* '''Stat 412''' Statistical Computing 2.
* '''Math 214''' Calculus of Several Variables. This class covers topics such as partial differentiation, the Jacobian Matrix, and integral theorems of vector calculus.
* '''Math 343''' Elementary Linear Algebra. This class covers basic matrix algebra. Topics include linear systems, vectors and vector spaces, linear transformations, determinants, inner product spaces, eigenvalues, and eigenvectors.
* '''Econ 382''' Intermediate Price Theory 2. This class follows up on what was learned in Econ 380. Topics covered include Welfare Theory, imperfect information, imperfect competition (in more depth), uncertainty, externalities, and public goods.

====Experimental Research====
* '''Stat 321''' Elements of Mathematical Statistics. This class looks at probability, random variables, frequency distributions, estimation and tests of hypotheses from a theoretical stand point.
* '''Stat 435''' Nonparametric Statistical Models. This class goes over permutation tests, rank-based models, analysis of contingency tables, bootstrap methods, and curve fitting.
* '''Econ 382''' Intermediate Price Theory 2. See description above.
* '''Econ 478''' Game Theory and Economics. This class applies game theory to the study of interactions between people and organizations. It looks at topics such as imperfect competition, insurance markets and bargaining. Strong math skills are recommended.

==Other Course Suggestions==
Here are some other tips on [[What will I learn in the Prep Track that I won't learn elsewhere?#Course Comparison|course requirements]] for the Ph.D. Prep Track. Also, here are several [[Suggestions from past Ph.D. Prep Track students about classes at BYU|suggestions from past students]] on classes at BYU.

Here are several minor options for Prep Track Students:
* [[Undergraduate Economics Minor]]
* [[Undergraduate Accounting and Economics Dual Major]]
* [[Graduate Statistics Minor]]

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Things that need to be done

2011-02-22T20:43:13Z

Kurt Gee:

If you want to help but aren't sure what to do, here are a list of things that need to be done:

* Add any [[Accomplishments and Successes]] to the list. This is a cool way of celebrating the success of all of us.

* Help fill out [[[[What is accounting research?#Accounting Research Topical Areas]]]] by describing a little about a research area and providing links of people who do that type of research. Also, you can add information about [[Research|research-related questions]] for potential prep track students, current doctoral students, and faculty members.

* Help answer (or post on [[What else do you want to see on the site?]]) questions about being a student or faculty member for others to learn about. This will be very helpful to those who are trying to decide whether or not to get a PhD.

* Post questions that students thinking of getting into the Ph.D. prep program ask. This website could be a resource to those at BYU thinking of getting involved in the prep track. Those questions can go on the informational page for [[Ph.D. Prep Track and Doctoral Student Q&A|potential prep track students and doctoral students]].

* Answer questions geared towards [[Ph.D. Prep Track and Doctoral Student Q&A|students preparing to get a Ph.D. and doctoral students]].

* Add your username and update your personal page (go to the [[Main Page]] and find your profile under "People").

* Update [[University Information]]. We want to create a resource including pictures, LDS information, lifestyle information, etc. about all universities.

* Help illustrate what [[Other Topics|a career in academia]] is like.

* Help prospective PhD Prep Track students understand how to apply and succeed in the program by populating the [[Ph.D. Prep Track and Doctoral Student Q&A]] page.

Research

2011-02-22T20:33:45Z

Kurt Gee:

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|-
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* [[Research Interests|What do accounting professors research?]]
* [[Where can I find data?]]
* [[How do I find good co-authors?]]
* [[How do I publish lots of papers?]]
* [[What kind of research grants are available?]]
* [[What should I expect when I go on the road with my dissertation?]]

|-align="left"
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* [[How do I determine my dissertation topic?]]
* [[How can I build my research pipeline while in my Ph.D. program?]]
* [[How can I get some research going before my Ph.D. program?]]
* [[What is the best way to manage the review process?]]
|-align="left"
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* [[Individual Research Skills]]
* [[Research Ideas]]
* [[Researching Resources]]
* [[What is accounting research?#Accounting Research Topical Areas|Research Interests]]
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__NOTOC__

Research

2011-02-22T20:30:11Z

Kurt Gee:

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* [[Research Interests|What do accounting professors research?]]
* [[Where can I find data?]]
* [[How do I find good co-authors?]]
* [[How do I publish lots of papers?]]
* [[What kind of research grants are available?]]
* [[What should I expect when I go on the road with my dissertation?]]

|-align="left"
! style="background:#001E4D; color:white; height: 30px" | Research Development
|-
|
* [[How do I determine my dissertation topic?]]
* [[How can I build my research pipeline while in my Ph.D. program?]]
* [[How can I get some research going before my Ph.D. program?]]
* [[What is the best way to manage the review process?]]
|-align="left"
! style="background:#001E4D; color:white; height: 30px" | Other Researching Resources
|-
|
* [[Individual Research Skills]]
* [[Research Ideas]]
* [[Researching Resources]]
* [[What is accounting research?#Summary of Research Interests|Research Interests]]
|-
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__NOTOC__

What is accounting research?

2011-02-22T20:29:28Z

Kurt Gee:

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==Introduction==
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals).

A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”

Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.

==General Overview of Accounting Research==
“Academic research looks at how accounting affects the world around us and
how the world affects accounting.” [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Teresa P. Gordon and Jason C. Porter'']

Accounting research plays an essential part in creating new knowledge. The hard sciences have produced models of research and testing that can be used and applied over many disciplines including accounting research. Using these models along with evidence such as financial statements, stock prices, surveys, experiments, computer simulations, and mathematical proofs, we can gain a scientific perspective and basis for the following:

*Deciding and implementing new accounting or auditing standards
*Presenting unusual economic transactions in the financial statements
*Learning how new tax laws impact clients and employers
*Discerning how the accounting profession affects the capital markets through academic accounting research

Researchers perform two main types of research, positive and normative.

*Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices.
*Normative research, in contrast, seeks to derive and prescribe "optimal" accounting standards.

Researchers use the scientific method to search for cause and effect relationships. By using the scientific method, the researcher has a systematic model that enables documentation of their results. The more specific the researcher is in documenting their methods, the better others will be able to follow and repeat their experiment.

'''Scientific Method:'''

*'''Observation:''' As with most research, accounting research begins with the researcher making an observation, seeing a potential pattern, or wondering how an action or event may affect a future action or event.
*'''Develop theory:''' The researcher then uses these observations to develop a theory or an explanation of might be causing these actions or events.
*'''Background research:''' Once the researcher finds an interest and develops a theory, background research on this theory is important. The background research is to help the researcher discover similar past theories, current and alternative theories, what evidence has been brought forth and tests performed. This research will save the researcher a great deal of time and guide their research to test a new aspect or help resolve areas of disagreement.
*'''Use theory to develop hypothesis:''' After this background research is conducted and existing theories discerned, the researcher will use their theory to create a specific hypothesis. This hypothesis should focus on an untested area or area of disagreement. Additionally, the hypothesis should make a specific prediction about how an action or condition will affect other actions or conditions.
*'''Test if hypothesis is correct:''' With a hypothesis developed, the researcher needs to identify sources of data and design tests to examine the hypothesis. The design of the tests should address the following:
**How well the study captures a cause-and-effect relationship;
**How well the variables used in a study capture the ideas and events in the hypothesis;
**How well the results from a study can be applied to other settings
*'''Examine test results:''' Once the tests have been design, operated and data collected, the next step is to use statistical methods to compare the actual results with the hypothesized results and determine if there is significant evidence to confirm the hypothesis.
*'''Confirm or disconfirm theory:''' After the evidence has been examined and sensitivity analysis ran, the researcher can then confirm or disconfirm the hypothesis and theory the hypothesis was derived from.

==Accounting Research Topical Areas==
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]).

===Accounting Information Systems (AIS)===
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.

===Auditing===
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.

*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])

===Financial===
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.

*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])

===Managerial===
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.

*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])

===Tax===
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.

*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258569 Empirical Tax Research in Accounting: A Discussion, Ed Maydew]
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=358580 Taxes and Corporate Finance, John Graham]
*[http://direct.bl.uk/bld/PlaceOrder.do?UIN=073838370&ETOC=RN&from=searchengine Research in Taxation, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000095000001&idtype=cvips&gifs=yes&ref=no, The future of tax research: A mostly economics perspective William Gentry]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000087000001&idtype=cvips&gifs=Yes&ref=no The future of tax research: From an accounting professor's perspective, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000107000001&idtype=cvips&gifs=yes&ref=no A legal perspective on unanswered questions in taxation research, David Weisbach and George Plesko]
*[http://scitation.aip.org/getpdf/servlet/GetPDFServlet?filetype=pdf&id=JATAXX000029000002000085000001&idtype=cvips&prog=normal&bypassSSO=1 The Future of Tax Research: What Are the Unanswered Questions?, John Robinson]
*[http://www.sciencedirect.com/science?_ob=PublicationURL&_tockey=%23TOC%2324619%231985%23999989999%23578778%23FLP%23&_cdi=24619&_pubType=HS&_auth=y&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=e5a4674ca693f4dcfdcc2fb616f2aa3d Handbook of Public Finance] This is a series that has been going on for a couple decades where they get economists to write reviews about issues in public finance (the sub-field in economics that deals with taxes). Many of the articles can be found for free on SSRN. Go to the newer issues to look at what economists are up to now when they research taxes.
*[http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B7P63-4FFPH82-T&_user=8916486&_coverDate=01%2F01%2F2002&_rdoc=8&_fmt=high&_orig=browse&_srch=doc-info%28%23toc%2324619%232002%23999969999%23568881%23FLP%23display%23Volume%29&_cdi=24619&_sort=d&_docanchor=&_ct=16&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=dae4ee927c35f6bad378b251125d170c Taxation and corporate financial policy, Alan J. Auerbach], a chapter from the Handbook of Public Finance referenced above.

===Other Topical Areas===
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.

==Accounting Research Methodologies==
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]].

One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature.

===Analytical===
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.

*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])

===Archival===
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.

*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])

===Experimental===
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.

*For a recent example of experimental research in accounting, see Magilke, Mayhew, and Pike (2009, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1097714 here])

===Other Research Methodologies===
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.

==Summary of Research Interests==

For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:

{| border="1"
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics
|-
! [[Analytical]]
|[[Analytical AIS]]
|[[Analytical Auditing]]
|[[Analytical Financial]]
|[[Analytical Managerial]]
|[[Analytical Tax]]
|[[Analytical Other Topics]]
|-
! [[Archival]]
|[[Archival AIS]]
|[[Archival Auditing]]
|[[Archival Financial]]
|[[Archival Managerial]]
|[[Archival Tax]]
|[[Archival Other Topics]]
|-
! [[Experimental]]
|[[Experimental AIS]]
|[[Experimental Auditing]]
|[[Experimental Financial]]
|[[Experimental Managerial]]
|[[Experimental Tax]]
|[[Experimental Other Topics]]

|-
! [[Other]]
|[[Other AIS]]
|[[Other Auditing]]
|[[Other Financial]]
|[[Other Managerial]]
|[[Other Tax]]
|[[Other Other Topics]]

|}

==Skills necessary to be a successful researcher==
Although there have been great discoveries made by accident that have changed the great paradigms of knowledge, academic research and the creation of knowledge is not an event left to chance. Academic research comes from mastering of skills that enable the researcher to carry out research processes that will contribute and progress the current accepted knowledge base and industry practices and open up new ideas and areas of research to follow.

Some of the skills necessary to become a successful researcher include the following:

* '''The ability to know and stay abreast of current work within your field of research. '''
:Staying abreast of the research being performed and the publication of such work, is important as you further your own research, discover new questions and problems and contribute to your fellow researchers. Being involved with workshops and peer reviews, as well as working with fellow professors and reading the publications in the peer journals are some ways in which to stay abreast of the current work in the industry. A listing of top journals can be found at [http://byuaccounting.net/tenure/JournalCategories.htm Accounting Journals]
* '''The ability to understand and recognize research problems.'''
:Researchers need not only stay abreast of current research being performed and published, they also need to understand and recognize difficulties in performing their own research or that of research performed by others.
* '''The ability to understand research content.'''
:The ability to read and understand the content of research articles is an important skill for academics and practitioners alike. Teresa P. Gordon and Jason C. Porter have a great list of hints to reading a research paper in their article ''[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf Reading and Understanding Academic Research in Accounting: A Guide for Students]''. Read part of it [[Reading Research Tips|here]].
* '''The ability to discover where you can make a contribution, and to be able to evaluate and re-evaluate your contribution.'''
:The ability to discern a topic that will add knowledge to the field and trigger your interests is a great strength. Additionally, being able to evaluate the causality, strength, and validity of your research is important, not only when initially writing it, but to return and re-evaluate later and see if it needs to be edited or expanded.
* '''The ability to master appropriate experimental, mathematical, and computational research skills.'''
:It is necessary to build a strong base of mathematical and statistical tools to be able to draw on and enable you to build experiments that have good construct and internal validity.
* '''The ability to think critically and analytically.'''
:As you perform research, the ability to examine assumptions, assess evidence, discern hidden values, and evaluate the conclusion will be greatly utilized. Additionally, the ability to break a concept or paradigm into its constituent parts and then study the parts and find and evaluate the relationships between those parts is also a skill that will further your research goals.
* '''The ability to formulate plans to meet short-term and long-term goals and time-specific deadlines.'''
* '''The ability to follow good research practices.'''
:Being able to develop experiments or studies that are built on good solid research practices will strengthen the research you do and lend credibility to your work that fellow users can rely on.
* '''The ability to document and report your work.'''
:After the data is gathered and analyzed and conclusions are developed and confirmed, the researcher needs the ability to effectively communicate their work in a paper such as a thesis paper. The documenting of others who have worked in similar areas, contributed to your work, or you have used to further your research is important.
* '''The ability to communicate and defend a coherent argument to interested parties.'''
:Effective communication includes not only written papers, but the ability to address and defend your work in a public setting that includes fellow researchers and practitioners. To take criticism with a view to improve your work and strengthen the field is desirable.
* '''The ability to critically review the worth of your own work and the works of other researchers.'''
:A researcher needs to be able to critically review their own work as well as the work of others and assess the strengths and weaknesses of it. Determine if there is a causal relationship and to assess the various types of validity. See if there is strong enough internal validity – the strength of the controlled experiment. Evaluate the construct validity – is what is being measured actually capture the ideas and events in the hypothesis. Is there good statistical conclusion validity – when everything else is in place, is there strong enough evidence to prove an actual difference. And finally external validity, now that we have proven that this is valid in this situation, how does it transfer to other situations and other subjects. These are a few of the concepts to analyze the strength of your own work as well as the strength of your fellow researchers work.

Information for these key points and further information on research skills can be found at:

[http://mi.eng.cam.ac.uk/~cipolla/phdguide.html ''Guidelines on PhD Research and Supervision''], Professor Roberto Cipolla, University of Cambridge;

[http://cloudworks.ac.uk/cloudscape/view/2014 ''Research Skills Required by PhD Students''], Cloudworks;

[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Reading and Understanding Academic Research in Accounting: A Guide for Students''], Teresa P. Gordon and Jason C. Porter, University of Idaho.

==How accounting research can make a difference in the world==

* Affect practice (usually high level decision makers, through textbooks)
* Mentor researchers' thinking who then change world through consulting, professional service, teaching
* Affect standard setters

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What is accounting research?

2011-02-22T20:22:50Z

Kurt Gee: /* How accounting research can make a difference in the world */

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==Introduction==
Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the “correct” accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Brown’s seminal work in 1968, accounting research moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals).

A cynical definition of research is: any paper that cites a lot of other accounting papers must be accounting research. This “quick and dirty” definition restricts accounting research to topics and methodologies that are well established in the literature; it is “safe” but somewhat limiting. More rigorously, Oler, Oler, and Skousen (2009) attempt to characterize accounting research by looking at the topics, research methodologies, and citations made by papers published in a set of six top accounting journals (AOS, CAR, JAE, JAR, RAST, and TAR). Their work can be criticized, though, because they do not consider all accounting journals, and because their categorizations of topics (6 of them) and research methodologies (7 of them) are broad. In spite of shortcomings, their paper appears to be the first that attempts to characterize and define accounting research, which they define as follows: “accounting research is research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.”

Professors typically will choose a subject area and a methodology in which to focus their efforts. Subject areas include the topical areas considered under the umbrella term "accounting." These include information systems, auditing and assurance, corporate governance, financial, forensic, managerial, and tax.

==General Overview of Accounting Research==
“Academic research looks at how accounting affects the world around us and
how the world affects accounting.” [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Teresa P. Gordon and Jason C. Porter'']

Accounting research plays an essential part in creating new knowledge. The hard sciences have produced models of research and testing that can be used and applied over many disciplines including accounting research. Using these models along with evidence such as financial statements, stock prices, surveys, experiments, computer simulations, and mathematical proofs, we can gain a scientific perspective and basis for the following:

*Deciding and implementing new accounting or auditing standards
*Presenting unusual economic transactions in the financial statements
*Learning how new tax laws impact clients and employers
*Discerning how the accounting profession affects the capital markets through academic accounting research

Researchers perform two main types of research, positive and normative.

*Positive research is the branch of academic research in accounting that seeks to explain and predict actual accounting practices.
*Normative research, in contrast, seeks to derive and prescribe "optimal" accounting standards.

Researchers use the scientific method to search for cause and effect relationships. By using the scientific method, the researcher has a systematic model that enables documentation of their results. The more specific the researcher is in documenting their methods, the better others will be able to follow and repeat their experiment.

'''Scientific Method:'''

*'''Observation:''' As with most research, accounting research begins with the researcher making an observation, seeing a potential pattern, or wondering how an action or event may affect a future action or event.
*'''Develop theory:''' The researcher then uses these observations to develop a theory or an explanation of might be causing these actions or events.
*'''Background research:''' Once the researcher finds an interest and develops a theory, background research on this theory is important. The background research is to help the researcher discover similar past theories, current and alternative theories, what evidence has been brought forth and tests performed. This research will save the researcher a great deal of time and guide their research to test a new aspect or help resolve areas of disagreement.
*'''Use theory to develop hypothesis:''' After this background research is conducted and existing theories discerned, the researcher will use their theory to create a specific hypothesis. This hypothesis should focus on an untested area or area of disagreement. Additionally, the hypothesis should make a specific prediction about how an action or condition will affect other actions or conditions.
*'''Test if hypothesis is correct:''' With a hypothesis developed, the researcher needs to identify sources of data and design tests to examine the hypothesis. The design of the tests should address the following:
**How well the study captures a cause-and-effect relationship;
**How well the variables used in a study capture the ideas and events in the hypothesis;
**How well the results from a study can be applied to other settings
*'''Examine test results:''' Once the tests have been design, operated and data collected, the next step is to use statistical methods to compare the actual results with the hypothesized results and determine if there is significant evidence to confirm the hypothesis.
*'''Confirm or disconfirm theory:''' After the evidence has been examined and sensitivity analysis ran, the researcher can then confirm or disconfirm the hypothesis and theory the hypothesis was derived from.

==Accounting Research Topical Areas==
The following definition of research come from a research paper by [[Coyne, Joshua|Coyne]], [[Summers, Scott|Summers]], [[Williams, Brady|Williams]], and [[Wood, David|Wood]] (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1337755 here]).

===Accounting Information Systems (AIS)===
Studies which address issues related to the systems and the users of systems that collect, store, and generate accounting information. Users are defined broadly to include those involved in collection, storage, or use of accounting information or even the implementation of the system. These systems may be electronic or not. Research streams include, but are not limited to design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.

===Auditing===
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment—external and internal, auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.

*For a summary of audit fee research see Hay, Knechel, and Wong (2006, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=512642 here])

===Financial===
Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information.

*For a review of the financial reporting research see Beyer, Cohen, Lys, and Walther (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1483227 here])
*For a review of the capital markets research in accounting see Kothari (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235798 here])
*For a review of empirical research on accounting choice see Fields, Lys, and Vincent (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258519 here])

===Managerial===
Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.

*For a review of empirical research in Managerial Accounting see Ittner and Larcker (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235797 here])

===Tax===
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.

*For a review of tax research see Hanlon and Heitzman (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1476561 here]) and Shackelford and Shevlin (2001, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=235796 here])
*For a review of research in accounting of income taxes see Graham, Raedy, and Shackelford (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1312005 here])
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=258569 Empirical Tax Research in Accounting: A Discussion, Ed Maydew]
*[http://papers.ssrn.com/sol3/papers.cfm?abstract_id=358580 Taxes and Corporate Finance, John Graham]
*[http://direct.bl.uk/bld/PlaceOrder.do?UIN=073838370&ETOC=RN&from=searchengine Research in Taxation, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000095000001&idtype=cvips&gifs=yes&ref=no, The future of tax research: A mostly economics perspective William Gentry]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000087000001&idtype=cvips&gifs=Yes&ref=no The future of tax research: From an accounting professor's perspective, Terry Shevlin]
*[http://scitation.aip.org/getabs/servlet/GetabsServlet?prog=normal&id=JATAXX000029000002000107000001&idtype=cvips&gifs=yes&ref=no A legal perspective on unanswered questions in taxation research, David Weisbach and George Plesko]
*[http://scitation.aip.org/getpdf/servlet/GetPDFServlet?filetype=pdf&id=JATAXX000029000002000085000001&idtype=cvips&prog=normal&bypassSSO=1 The Future of Tax Research: What Are the Unanswered Questions?, John Robinson]
*[http://www.sciencedirect.com/science?_ob=PublicationURL&_tockey=%23TOC%2324619%231985%23999989999%23578778%23FLP%23&_cdi=24619&_pubType=HS&_auth=y&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=e5a4674ca693f4dcfdcc2fb616f2aa3d Handbook of Public Finance] This is a series that has been going on for a couple decades where they get economists to write reviews about issues in public finance (the sub-field in economics that deals with taxes). Many of the articles can be found for free on SSRN. Go to the newer issues to look at what economists are up to now when they research taxes.
*[http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B7P63-4FFPH82-T&_user=8916486&_coverDate=01%2F01%2F2002&_rdoc=8&_fmt=high&_orig=browse&_srch=doc-info%28%23toc%2324619%232002%23999969999%23568881%23FLP%23display%23Volume%29&_cdi=24619&_sort=d&_docanchor=&_ct=16&_acct=C000007678&_version=1&_urlVersion=0&_userid=8916486&md5=dae4ee927c35f6bad378b251125d170c Taxation and corporate financial policy, Alan J. Auerbach], a chapter from the Handbook of Public Finance referenced above.

===Other Topical Areas===
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.

==Accounting Research Methodologies==
A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: [[archival]], [[analytical]], and [[experimental]].

One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental research are both empirical in nature.

===Analytical===
Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory.

*For a recent example of analytical research in accounting, see Gao (2010, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1156407 here])

===Archival===
Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc.

*For a recent example of archival research in accounting, see Ball and Shivakumar (2008, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1105228 here])

===Experimental===
Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to “manipulate” a variable, we also included these as experimental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors.

*For a recent example of experimental research in accounting, see Magilke, Mayhew, and Pike (2009, available [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1097714 here])

===Other Research Methodologies===
Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.

==Skills necessary to be a successful researcher==
Although there have been great discoveries made by accident that have changed the great paradigms of knowledge, academic research and the creation of knowledge is not an event left to chance. Academic research comes from mastering of skills that enable the researcher to carry out research processes that will contribute and progress the current accepted knowledge base and industry practices and open up new ideas and areas of research to follow.

Some of the skills necessary to become a successful researcher include the following:

* '''The ability to know and stay abreast of current work within your field of research. '''
:Staying abreast of the research being performed and the publication of such work, is important as you further your own research, discover new questions and problems and contribute to your fellow researchers. Being involved with workshops and peer reviews, as well as working with fellow professors and reading the publications in the peer journals are some ways in which to stay abreast of the current work in the industry. A listing of top journals can be found at [http://byuaccounting.net/tenure/JournalCategories.htm Accounting Journals]
* '''The ability to understand and recognize research problems.'''
:Researchers need not only stay abreast of current research being performed and published, they also need to understand and recognize difficulties in performing their own research or that of research performed by others.
* '''The ability to understand research content.'''
:The ability to read and understand the content of research articles is an important skill for academics and practitioners alike. Teresa P. Gordon and Jason C. Porter have a great list of hints to reading a research paper in their article ''[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf Reading and Understanding Academic Research in Accounting: A Guide for Students]''. Read part of it [[Reading Research Tips|here]].
* '''The ability to discover where you can make a contribution, and to be able to evaluate and re-evaluate your contribution.'''
:The ability to discern a topic that will add knowledge to the field and trigger your interests is a great strength. Additionally, being able to evaluate the causality, strength, and validity of your research is important, not only when initially writing it, but to return and re-evaluate later and see if it needs to be edited or expanded.
* '''The ability to master appropriate experimental, mathematical, and computational research skills.'''
:It is necessary to build a strong base of mathematical and statistical tools to be able to draw on and enable you to build experiments that have good construct and internal validity.
* '''The ability to think critically and analytically.'''
:As you perform research, the ability to examine assumptions, assess evidence, discern hidden values, and evaluate the conclusion will be greatly utilized. Additionally, the ability to break a concept or paradigm into its constituent parts and then study the parts and find and evaluate the relationships between those parts is also a skill that will further your research goals.
* '''The ability to formulate plans to meet short-term and long-term goals and time-specific deadlines.'''
* '''The ability to follow good research practices.'''
:Being able to develop experiments or studies that are built on good solid research practices will strengthen the research you do and lend credibility to your work that fellow users can rely on.
* '''The ability to document and report your work.'''
:After the data is gathered and analyzed and conclusions are developed and confirmed, the researcher needs the ability to effectively communicate their work in a paper such as a thesis paper. The documenting of others who have worked in similar areas, contributed to your work, or you have used to further your research is important.
* '''The ability to communicate and defend a coherent argument to interested parties.'''
:Effective communication includes not only written papers, but the ability to address and defend your work in a public setting that includes fellow researchers and practitioners. To take criticism with a view to improve your work and strengthen the field is desirable.
* '''The ability to critically review the worth of your own work and the works of other researchers.'''
:A researcher needs to be able to critically review their own work as well as the work of others and assess the strengths and weaknesses of it. Determine if there is a causal relationship and to assess the various types of validity. See if there is strong enough internal validity – the strength of the controlled experiment. Evaluate the construct validity – is what is being measured actually capture the ideas and events in the hypothesis. Is there good statistical conclusion validity – when everything else is in place, is there strong enough evidence to prove an actual difference. And finally external validity, now that we have proven that this is valid in this situation, how does it transfer to other situations and other subjects. These are a few of the concepts to analyze the strength of your own work as well as the strength of your fellow researchers work.

Information for these key points and further information on research skills can be found at:

[http://mi.eng.cam.ac.uk/~cipolla/phdguide.html ''Guidelines on PhD Research and Supervision''], Professor Roberto Cipolla, University of Cambridge;

[http://cloudworks.ac.uk/cloudscape/view/2014 ''Research Skills Required by PhD Students''], Cloudworks;

[http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf ''Reading and Understanding Academic Research in Accounting: A Guide for Students''], Teresa P. Gordon and Jason C. Porter, University of Idaho.

==How accounting research can make a difference in the world==

* Affect practice (usually high level decision makers, through textbooks)
* Mentor researchers' thinking who then change world through consulting, professional service, teaching
* Affect standard setters

Here are the different [[Research Interests|research areas]] in accounting. For a thorough description of each methodology as it applies to each subject area, the following matrix has been created:

{| border="1"
! !! AIS !! Auditing !! Financial !! Managerial !! Tax !! Other Topics
|-
! [[Analytical]]
|[[Analytical AIS]]
|[[Analytical Auditing]]
|[[Analytical Financial]]
|[[Analytical Managerial]]
|[[Analytical Tax]]
|[[Analytical Other Topics]]
|-
! [[Archival]]
|[[Archival AIS]]
|[[Archival Auditing]]
|[[Archival Financial]]
|[[Archival Managerial]]
|[[Archival Tax]]
|[[Archival Other Topics]]
|-
! [[Experimental]]
|[[Experimental AIS]]
|[[Experimental Auditing]]
|[[Experimental Financial]]
|[[Experimental Managerial]]
|[[Experimental Tax]]
|[[Experimental Other Topics]]

|-
! [[Other]]
|[[Other AIS]]
|[[Other Auditing]]
|[[Other Financial]]
|[[Other Managerial]]
|[[Other Tax]]
|[[Other Other Topics]]

|}

Great [http://gpae.bryant.edu/~gpae/Vol6/Reading_and_Understanding_Academic_Research.pdf entry-level article] on understanding accounting research.

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The GMAT

2011-02-22T20:12:01Z

Kurt Gee:

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|right|400px|link=]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation.
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

----
{|style="width:100%;margin-top:+.7em;"
|-align="center"
! style="background:#fafaFe; color:black; height: 20px" | [[Main Page]] ► [[The GMAT]]
|}

The GMAT

2011-02-22T20:04:05Z

Kurt Gee:

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|right|400px|link=]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|left|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation.
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

----
{|style="width:100%;margin-top:+.7em;"
|-align="center"
! style="background:#fafaFe; color:black; height: 20px" | [[Main Page]] ► [[The GMAT]]
|}

The GMAT

2011-02-22T20:02:22Z

Kurt Gee:

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|thumb|right|400px|link=]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|thumb|547px|left|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|thumb|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation.
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

----
{|style="width:100%;margin-top:+.7em;"
|-align="center"
! style="background:#fafaFe; color:black; height: 20px" | [[Main Page]] ► [[The GMAT]]
|}

The GMAT

2011-02-22T20:01:41Z

Kurt Gee:

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|thumb|right|400px|link=]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|thumb|450px|left|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|thumb|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation.
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

----
{|style="width:100%;margin-top:+.7em;"
|-align="center"
! style="background:#fafaFe; color:black; height: 20px" | [[Main Page]] ► [[The GMAT]]
|}

The GMAT

2011-02-22T19:58:01Z

Kurt Gee:

The GMAT, or Graduate Management Admission Test, is the standardized test designed to measure a candidate's aptitude for graduate management studies. More than 4,800 programs use the GMAT in their admission process. The test costs $250 each time you take it.

Here's some information to get you started on the test.

==Test Format==
[[Image:Studying2.jpg|thumb|right|400px]]
Currently, the GMAT consists of three sections:
# Analytical Writing Assessment (AWA)
# Quantitative
# Verbal

The test is administered via computers in approved testing centers. The AWA section consists of two written analyses: analysis of an issue and analysis of an argument. The quantitative and verbal sections are multiple-choice and computer-adaptive, meaning that questions are dynamically selected based on your responses. Also, in the quantitative and verbal sections some questions are trial-questions that are being pretested for future exam use. These questions are unidentified and dispersed throughout the two sections. ''Answers to trial-questions are '''not''' factored into your final score''.

===AWA Section===

The purpose of the AWA section is to measure your ability to think critically about an issue or argument and assess how well you communicate your ideas.

Highest scores are received by writers who are concise and have well-structured essays. Essays are graded by a computer software '''and''' a human GMAT-essay grader. Scoring differences are resolved by a second human GMAT-essay grader. Human graders generally try to follow the computer's grading; for this reason, it is best to avoid humor or witty remarks in your essays since the computer will likely not understand.

800score.com has a [http://www.800score.com/gmat-essay.html great guide to doing well on this section] of the GMAT.

===Quantitative Section===

The quantitative section has two kinds of questions: (1) Problem-Solving and (2) Data-Sufficiency.

''Problem-Solving'' questions are designed to test math skills and understanding of math concepts. There are lots of good guides out there to review the basic math knowledge you need for the test.

''Data-Sufficiency'' questions are the more difficult type and ask you to analyze a quantitative problem and decide which information is relevant. You are given a problem and two statements; your task is to decide which (if any) of the statements gives you enough information to solve the problem. A sample question from MBA.com can be found [http://www.mba.com/mba/TheGMAT/TestStructureAndOverview/QuantSection/SampleDataSufficiencyQuestion.htm here].

===Verbal Section===

The verbal section has three types of questions: (1) Reading Comprehension, (2) Critical Reasoning, and (3) Sentence Correction.

''Reading Comprehension'' questions measure your understanding of words or statements from reading passages. This section is similar to the Reading Comprehension sections of other standardized tests.

''Critical Reasoning'' questions measure your ability to construct and evaluate arguments.

''Sentence Correction'' questions are of two types: (1) correct expression, which tests grammar skills and knowledge of grammatical rules, and (2) effective expression, which deals more with word choice and concise writing. BYU's M COM 320 book is a great source to use in your preparation for this section.

'''Tip:''' Spending extra time studying for the verbal section will do more to set you apart from other test-takers since scores are generally lower for verbal than for quant. For example a 49/51 in both verbal and quant means you performed comparatively better on the verbal section than most students. See the [[GMAT Percentiles]] page to compare scores across exam sections.

===New Format===
Starting June 4, 2012, the test format will change slightly. The AWA section will be reduced to only one analysis, and an additional section, [http://www.mba.com/mba/thegmat/nexgen Integrated Reasoning], will be added to test the ability to evaluate information from many different sources.

[[Image:Next Generation Test Format.jpg|none|link=]]

==Test Scores==

GMAT scores are valid for five years, and range between 200 and 800. Two-thirds of all test-takers score in between 400 and 600. The GMAT is not the only criteria that decides [[Applying to a Ph.D. Program|admission into a PhD program]], but it does carry weight. Thus, while a high GMAT score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average GMAT score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

*[[GMAT Percentiles|How scores compare to percentiles]]

==Testing Locations==

Approved testing centers can be found on MBA.com’s [https://www.mba.com/mba/Service/Testing/Testing?WT.svl=hubcontent&Action=APPOINTMENTSEARCH scheduling page]. The closest center to Brigham Young University is in Draper, UT.

==Suggestions for Preparation==

[[Image:Scorebystudyhours.jpg|right|500px|link=]]
#''Familiarize Yourself With the Test'' - Become familiar with the test. You could start by taking a practice test on MBA.com so that you have a starting point from which to benchmark performance. Also, most GMAT preparation books, Kaplan for example, include examples of each section with practice problems. This will help you to understand the kinds of questions that are asked and the correct answers to those questions.
#''Learn Test-Taking Strategies'' - After familiarizing yourself with the exam, focus on test-taking strategies. The Princeton Review book is a good resource for learning what kinds of strategies are useful. This will help you know how to attack the test and understand some of the tricks the test writers use. One of the best strategies is to focus a little more on the verbal section. It is very difficult to set yourself apart in the math section (most likely due to the quantitative skills that GMAT takers may have). However, a higher score in the verbal section will really skyrocket your overall score. With a little bit of extra time here, you can really learn how to attack the verbal questions.
#''Take Practice Tests'' - This is where you should devote a significant portion of your time. One source suggests taking between 8 to 10 practice tests. Practice tests help you learn time management, which is critical for performing well on the GMAT. Several independent companies offer GMAT Prep Courses and practice materials, many of which are free. Reviews of these services can be found at [http://beatthegmat.com beatthegmat.com] and [http://gmatclub.com gmatclub.com]. Practice GMAT exams offered by independent sources are generally more difficult than the actual GMAT exam; don’t stress out too much if your scores are low. MBA.com has official practice exams that you can download for free from their website. These practice exams use the same format and technology as the real exam and are the most reliable measure of preparation.
#''Sit for the Whole Test'' - One former test taker commented, "When I was taking the test, I chose an answer and then realized I had forgotten to take the square root to calculate the final answer. I spent the entire test trying to win a mental battle with myself. When I took a break between the math and verbal sections, I told myself to let it go and focus on making up for any deficiencies on the back-end. Before deciding to report my scores, I was tempted not to because I knew I had missed an easy question. I'm glad I decided to report my score, because I did well. " Remember,not all questions are counted. That means, if you miss a question, don't worry about it. Just focus on doing well on the remainder of the test. You can definitely make up for one missed question. If you're lucky, that question won't even be counted!
#''Report Your Scores'' - After the test is over, make sure to report your scores. Even if you are worried about one question that you missed, report your scores because it is hard to gauge personal performance on the actual test.

===From Past Test-Takers===

*[[How I increased my GMAT score 180 points in 8 days]]
*[[If I had to take the GMAT again]]
*[[Free GMAT Prep resources]]

==Retaking the GMAT==

You can take the GMAT no more than once in a 31-day period and no more than five times in a 12-month period. Schools to which you report your new scores will also receive your old scores. More information on the [http://www.mba.com/mba/thegmat/scheduleagmatappointment/retakethetest.htm retesting policy] is found at MBA.com. According to [http://www.manhattangmat.com/blog/index.php/2009/01/30/when-do-i-take-the-gmat/ Manhattangmat.com], scores increase 31 points (on average) when someone re-takes the exam.

If you do poorly your first time taking the GMAT, don't despair. Many students have scored below a 600 their first time, and then scored above 700 their second time. Study diligently the first time you take the exam, but if it doesn't go well, try again (and invest another $250). Most business programs will not discount your new score if your old score is lower (although some schools ''do'' take it into consideration).

==External Links==

*[http://www.mba.com MBA.com] - The Official GMAT Web Site, which includes registration and other information about the exam.
*[http://www.gmac.com/gmac Graduate Management Admission Council] - The Graduate Management Admission Council manages the exam.
*[http://ce.byu.edu/cw/testprep/gmat.cfm BYU GMAT Prep] - This is the link to the BYU GMAT prep course.
*[http://beatthegmat.com beatthegmat.com] & [http://gmatclub.com gmatclub.com] - Online forums with lots of free resources to help in GMAT preparation.
*[http://www.businessweek.com/bschools/content/aug2010/bs20100819_028546.htm BusinessWeek] - A great BusinessWeek article that reviews the main GMAT Prep courses, as well as discussing the upcoming changes to the GMAT.

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File:Studying2.jpg

2011-02-22T19:53:05Z

Kurt Gee: For the Gmat page.

For the Gmat page.

Applying to a Ph.D. Program

2011-02-22T19:49:16Z

Kurt Gee:

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So you have decided you want to get a Ph.D....Now what? The next steps in the process are 1) to decide which programs you should apply for, 2) fill out your applications, 3) hopefully visit several schools, and then 4) make your final decision. On this page, we provide an overview of the process and specific suggestions for being successful in choosing and being accepted into an accounting Ph.D. program.

==Selecting the Right Program==
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==Question to consider when applying to programs==
Here is a list of some questions that you might want to think about when applying to programs (some questions taken from [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm here]):
* How many faculty are working with students? Do students regularly coauthor articles with faculty?
* How many faculty members are doing research in areas related to my own interests?
* What opportunities are there to work with a variety of faculty and to be exposed to different research methodologies?
* Am I sufficiently qualified to enter this program?
* Many Ph.D. students change their vision of research and many change their intended concentration area after joining the program and being exposed to a variety of research styles. Does my program of choice offer flexibility needed to do so?
* Is there financial support for students to attend academic conferences to present their own research?
* What opportunities are there for students to participate in colloquia, both as an attendee and as a presenter?
* What are the TA, RA, and teaching requirements of the program?
* What is the department's placement record? What types of jobs do graduates take and where?
* Finally, how well do graduates of the program perform in the long term (contributing to the field through publication, practice of management and earning tenure)?
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The most important criterion for success in an accounting Ph.D. program is to find a program that "fits" you. In deciding which programs do or do not fit, it helps to know what you want. Specifically, what type of career do you want when you graduate with your Ph.D.? Are you hoping to spend most of your time teaching or researching (or some combination of both)? How many hours do you want to work a week? How much money do you want to make? What subject of accounting (e.g., AIS, auditing, financial, managerial, tax, etc.) do you hope to teach and hope to research? While the answers to these questions are not required to apply for a Ph.D. program, it does help in selecting a program where you will "fit" well.

[[Image:Man_Columns.png|left]]

As a very general "rule-of-thumb," academic prestige is usually based on research productivity, that is, the more successful an individual or school is at publishing research in respected journals, the more "revered" the individual/institution. Connected to research productivity is pay. Generally speaking, the more research intensive the university, the higher the pay. Finally, professors often change schools over the course of their career. In general, it is easier to move from a research-intensive school to a more teaching-intensive school. Going in the opposite direction is more difficult because it is hard to sustain high levels of productivity as a researcher if you have a heavier teaching load and research-intensive universities will want to see evidence of research productivity/potential before hiring you.

As you think through the research/teaching balance, do not make the mistake of assuming one is a better or worse option. Both options have costs and benefits and whether the costs and benefits are better/worse depends on your individual goals. Thus, knowing what your goals are is important for deciding where to apply. If you have a strong desire to focus more on teaching/research, you will be more successful going to a Ph.D. program that emphasizes the area of your interest. At the same time, do not rule out the possibility of changing your mind as you study in a Ph.D. program. Most academics decide to become a professor because they were originally attracted to teaching. Many, however, find that researching is as rewarding (or even more rewarding for some) than teaching. Further, research can often complement your teaching such that you become more effective in the classroom. Keep an open mind as you learn more about the life as a professor and allow yourself to give full consideration to all aspects of the life as a professor.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's official web page as well as the different [[University Information|university pages]] on this website.

* Talk to people who have either been at a school or are currently at the school of interest. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Determine what type of research you are interested in conducting. Certain schools do not support some research topical areas and/or methodologies (see these [http://www.byuaccounting.net/rankings/ accounting rankings] to see what research particular schools do and do not support). Make sure the schools you are considering do what you want to do. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Numerous Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best." On the other hand, it is important to get information from a wide variety of sources. If a program has developed a reputation, there is probably a reason.

==The Application Process==

'''What Are Committees Looking For?''' In a doctoral program, the faculty is trying to decide if you have the brilliance and dedication necessary to become an important researcher in your specialized field. Both the department and the individual faculty members want to avoid students who need a lot of guidance or who have difficult personalities. ''Therefore'', the committee favors students who appear well adjusted and whose research goals are well focused. Advisers regularly say that their favorite type of student in one who comes in knowing just what thesis topic he wants to work on. As one professor said, "You need a student who's quick to learn, self-motivated, technically good, and a real self-starter--and most students are not." [From ''Getting What You Came For'' (Peters 1997)]

Thegradcafe.com is a place where students can post when they heard back from schools. As such, you can see when different schools traditionally get back to their students and how. Find the results for accounting [http://thegradcafe.com/survey/index.php?q=accounting here]. Feel free to post your results there so that future students can benefit.

Most schools consider several different factors when deciding which candidate to admit into their program, including GMAT/GPA, Letters of recommendation, and your statement of purpose. The factors considered important vary depending on the institution. However, in general, schools use GMAT and GPA to perform an "initial screen" of the many applicants. Those who surpass the thresholds set by the school move into the "second round" and their applications are more carefully considered. Thus, GMAT and GPA alone will not get you into a program, but the absence of strong scores in these areas may keep you out of a program.

===GMAT and GPA===
[[Image:Student_Computer.jpg|left]]Your [[The GMAT|GMAT]] score is an important component of your application. While a high [[The GMAT|GMAT]] score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average [[The GMAT|GMAT]] score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

As a word of advice, don't despair if you don't do well on the [[The GMAT|GMAT]] on the first time. The format of the exam and the types of questions may be unlike anything you've ever done before. Study very hard before you take it the first time, because it will save you time and money if you don't have to retake it. However, if you have a bad day, realize that many people have done poorly on their first attempt, before retaking it and doing significantly better. Many people have gotten below a 600 on their first attempt, and over a 700 the second time around.

Your GPA is often considered jointly with your [[The GMAT|GMAT]] score in evaluating whether your application should be considered more carefully. Schools may also consider your major and minor GPA, or grades in specific classes they think are important. You may be able to improve your chances of getting into a top research school if you have done well in courses in economics, statistics, and math.

===Letters of Recommendation===
[[Image:Studying.jpg|right]]
You will generally want to obtain letters of recommendations from academics. Typically, if you have gotten to know a particular professor well (e.g., you have served as their TA or RA), you will want to obtain a letter from them. Also, you might consider what they are known for. If a professor has won many teaching awards but is not research active, they may be an excellent source for a letter if you are applying to teaching schools, but maybe not as strong if applying for research schools. Much of this type of information can be found on each professor's vita.

Most professors will be happy to provide you with a good letter of recommendation. Note however, that this can be a significant time commitment for them, if they are planning to write you a strong letter. You should be very courteous and respectful in asking for a letter. If they decline, it may be because they don't believe they can write you a strong letter or because they do not have time. You should be respectful of their decision. Remember to ask well ahead of the deadline and give them plenty of time to write the letter. It's usually ok to give a kind reminder a week or two before the deadline if they haven't yet written the letter.

===Statement of Purpose===
The statement of purpose is an essay that summarizes who you are and who you want to be as a professional. When writing the essay, you may want to consider the following suggestions:
* Consider the audience you are writing for. If you are planning to go to a research school, emphasize your research abilities and interests in your essay. If you are planning to go to a teaching school, emphasize teaching in your essay.
* The essay is evaluated both on content and presentation. Make sure you writing is clear, easy to understand, and grammatically correct. Professors will infer a great deal about your future ability based on your writing.
* The essay is a chance to present new and interesting information about yourself. You do not need to repeat your GMAT, GPA, or other things contained in other areas of the application.

==Fly-outs==
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==How to act during Fly Outs==
===Do===
* Be cordial in all respects.
* Call schools and let them know before you visit if you have ''accepted'' another offer. Schools will view it as a slap in the face if you have formally accepted with another school and still fly out. If you are highly interested in another school but have not formally accepted, you still may consider flying out to another school if you have already arranged a campus visit.
* Research on the school. Read about the professors and their work and have intelligent questions to ask them. Read about the area. This is one of the most important job interviews of your career.
* Send a thank you note/letter/email after visit is over. Make sure the email is not a form email. You should send individual responses if you send a response to each person you met.
* Remember the schools where you don't go are likely to consider hiring you. Leave a good impression and it will increase your chance of getting a job once you graduate.
===Do NOT===
* Undertake your application or campus visits lightly. How you act during the campus visit will not only affect your Ph.D. placement but also your potential future job placement. The academic accounting community is very small, memories very long, and bridges are easily burned.
* Act arrogant. More so than any other personality trait, arrogance has cost many excellent candidates the opportunity to attend the program of their choice. There are plenty of other candidates who are as qualified (or more qualified) than you are to enter a Ph.D. program. Make sure you come across as humble, willing to work hard, and a nice person.
* Schedule visits if you "know" you won't go to that school. If you might go to the school, then go, but if you know there is no way you will go to the school, don't waste their time and money.
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As part of the interview process, doctoral programs often bring students in for a campus visit. Only those students that the program is seriously considering for admittance are brought in for a visit. Some universities will first do phone interviews with the candidates they are interested in before they fly applicants in for a visit. It is important to remember that just because you are being flown out does not mean you will be given an offer by the university. In general, the purpose of the fly-out is to evaluate the candidate on softer skills (e.g., interpersonal skills, likability, etc.) rather than quantitative skills (e.g., GMAT, GPA, etc.) and to serve as a chance for the institution to recruit the individual and sell the program.

The typical campus visit usually includes meal times, one-on-one time with professors, and attending a workshop/class. During your stay, one or more professors will take you out for dinner and/or breakfast. This is an informal meeting. You should be prepared to talk about why you want to enter a Ph.D. program, what are your research interests (if you have any), what are your future goals, why you are interested in that school, and most importantly be able to ask relevant questions about the school and/or individual professor. You should not be asking questions about the school that you can find out for yourself (i.e., make sure you read the school's doctoral program web page and the individual professor's web pages as well).

Your one-on-one meetings with professors usually last 30 minutes. These meetings can range from the professors conducting a mini job interview, to a friendly open dialog. You need to make sure you have enough things to talk about to fill up an entire 30 minutes. One of the best things you can talk about is the professor's own research. Reviewing a faculty member's vita before an interview is a good way to get an idea of the type of research they do. Alternatively, you could ask the professor to describe one of their more recent projects. It is not a bad idea to bring a notepad to take notes. On the notepad, you might consider jotting a list of the questions you want answered during your visit. You can ask the same question to multiple professors as each professor will likely have a slightly different take on the question.

[[Image:Conference.jpg|left]]Often times, you will attend a doctoral seminar or a workshop presentation. If you can read the papers for the workshop or seminar before you get there that would be fantastic as it would improve the chance of you understanding what is happening. You are not required to make any comments, and you shouldn't just to show off your speaking ability. If you have [[How to ask good questions in workshop|good questions/comments to make]], you can do that, but make sure you aren't speaking to try and show how smart you are. These workshops give you a good idea of what the tone of the school is like.

On a practical note, the school will usually cover airfare, transportation, and meals. The school may give you a budget and allow you to make plans (they usually reimburse you after you provide receipts) or they may book everything for you. If you are unsure, ask whoever is recruiting you how the school handles the finances of the fly out.

Again, remember that during the campus visit you are being recruited and evaluated. You need to make sure you do your best to sell them on yourself and also take some time to evaluate the school to see if you would fit if given an offer. Be forthcoming about yourself and your interests. You don't want to end up at a school whose faculty are uninterested in or hostile to your research interests or that has a culture that doesn't suit you. See the sidebar for specific dos and don'ts during your fly-out.

==The Decision - Which Program to Attend==
You have done all the research, you have visited schools, and you have talked with lots of people, now you are ready to make the decision of where to go to school. How in the world do you make this critical decision?

Steve Kachelmeier's (University of Texas - Austin) story is one of the best illustrations of making the decision the right way. He created a table with the most important criteria that he should consider across the top and each program listed down the side. He carefully mapped how each school fit his criteria, taking care to list the positives and negatives. After he was finished with this exercise, he folded it in half, thought for a minute about which program he would like best, and then throwing his carefully constructed chart away chose to go to the University of Florida. At the end of the day, he went to the program he liked and where he thought he would fit well.

There is no magic formula for deciding where to go. A few pointers will help as you make the decision. First, although this may sound like a broken record, go to the school where you fit best. Fit is far more important than any other criteria. Second, it is hard to make a bad decision. If you are willing to do your best, most programs will help you learn and be successful. Third, if you have a spouse or significant other, include them in the decision. Having support from your spouse during the program is extremely helpful in being successful. Listen to their needs and desires as you make the decision. Finally, quit stressing and celebrate you have been admitted into a Ph.D. program! You are well on your way to a great career.

A word of advice on what to do once you have made your decision. It is important that you notify schools as soon as possible of your choice, especially if you have offers from other schools. These other schools will likely want to invite someone else to their program and while you are deciding, they often hold offers to other candidates. As soon as you have eliminated a school from consideration, kindly and courteously let that school know so they can move on (e.g., you have 3 offers and have decided you will not go to University X. Let University X know as soon as possible even if you are still deciding between University Y and Z). In a similar vein, try and make the decision of where you are going as soon as possible rather than drag the decision out. Schools appreciate being told earlier rather than later so they can recruit other candidates.

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The CPA Exam

2011-02-22T19:46:36Z

Kurt Gee:

==Introduction==
The Certified Public Accountant Examination (CPA Exam) is administered to test one's knowledge of accounting and general business practices. Acceptable completion of the CPA Exam bestows the title of Certified Public Accountant (CPA) on the candidate, assuming all other state requirements have been met.

For a discussion on the benefits of a CPA certification in the academic community, see [[Preparing for a Doctoral Program#Should I try and earn the CPA Certification?|here]].

==Exam Content==
Because of planned changes to IFRS for SEC filings, current exam content as of Spring 2009 includes the following sections:

===Auditing and Attestation (AUD)===
The Auditing and Attestation portion lasts 4.5 hours. The following six topics are part of this section:
# Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12-16%)
# Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16-20%)
# Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16-20%)
# Auditing and Attestation: Evaluating Audit Findings, Communications and Reporting (16-20%)
# Accounting and Review Service Engagements (12-16%)
# Professional Responsibilities (including Ethics and Independence) (16-20%)

===Business Environment and Concepts (BEC)===
The Business Environment and Concepts portion lasts 2.5 hours. The following six topics are part of this section:
# Corporate Governance (16-20%)
# Economic Concepts and Analysis (16-20%)
# Financial Management (19-23%)
# Information Systems and Communication (15-19%)
# Strategic Planning (10-14%)
# Operations Management (12-16%)

===Financial Accounting and Reporting (FAR)===
The Financial Accounting and Reporting portion lasts 4.0 hours. The following five topics are part of this section:
# Conceptual Framework, Standards, Standard Setting and Presentation of Financial Statements (17-23%)
# Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27-33%)
# Specific Transactions, Events and Disclosures (27-33%)
# Governmental Accounting and Reporting (8-12%)
# Not-for-Profit (Nongovernmental) Accounting and Reporting (8-12%)

===Regulation (REG)===
The Regulation portion lasts 3.0 hours. The following six topics are part of this section:
# Ethics, Professional and Legal Responsibilities (15-19%)
# Business Law (17-21%)
# Federal Tax Process, Procedures, Accounting and Planning (11-15%)
# Federal Taxation of Property Transactions (12-16%)
# Federal Taxation of Individuals (13-19%)
# Federal Taxation of Entities (18-24%)

==FAQ==
In addition to the following questions, which are geared towards future academics, the AICPA also answers some [http://www.aicpa.org/Becoming+a+CPA/CPA+Candidates+and+Students/Becoming+A+CPA.htm Frequently Asked Questions] regarding the CPA exam and the CPA credential. The official web page for the Uniform CPA Exam also answers many [http://www.cpa-exam.org/cpa/computer_faqs.html Frequently Asked Questions] about the exam itself.

===What resources are available to help me review for the CPA exam?===
* [http://www.beckercpa.com/ Becker CPA Review] is generally considered to be the best CPA review course. Most students who use Becker choose the in-class instruction option, which provides course manuals, offers in-class instruction several nights each week, and assigns homework for each class. This method is purported to have a very high success rate; however, it is also very expensive.
* [http://www.wiley.com/cpa Wiley CPA Exam Review] is not quite as structured as Becker, perhaps, but it is much cheaper and is sufficient. If you've done relatively well in your courses at BYU, this should be enough to help you pass the exam. Though, additional material is on the CPA exam that is not covered in BYU's accounting program. In particular, accounting for non-profits and governmental entities on the exam but is not taught at BYU.

===Where can I find information about the CPA exam requirements for each state?===
The [http://www.beckercpa.com/state/index.cfm Becker CPA Review] website has a comprehensive listing of the CPA requirements for each state.

Additionally, you could try the National Association of State Boards of Accountancy [http://nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm (NASBA)]. While they possess all the information you would ever need, accessing the information is difficult. Each state has a NASBA representative assigned to it, and the helpfulness of the representatives varies wildly by state.

===How can I be a CPA without any work experience?===
There is a difference between passing the CPA exam, receiving certification, and meeting the necessary requirements for licensing and public practice. In most states, once you meet the minimum degree and course requirements, you can sit for the CPA exam. After this point, most states require those who pass the exam to meet certain work requirements before they can receive a certificate showing that they passed the exam. This requirement is met by crossing one of two thresholds, either (1) working a specified minimum number of hours or (2) working in professional practice for a certain number of years after finishing your degree. Each state sets its own requirements for certification.

Additionally, some states require that certified professionals receive more experience beyond the aforementioned requirements before they receive a license to practice.

Though, keep in mind that some states do not have experience requirements for certification or licensing to practice; e.g., Colorado, Florida, Maryland, and Puerto Rico. Others allow substitution of additional education for experience. The AICPA has created a [http://www.aicpa.org/download/states/require_pract.pdf document] that compares the educational and experience requirements for each state. Note: The posting date for this comparison is not listed, so always be sure to check with each state's own board of accountancy for current requirements.

===How can I study for the CPA without a firm to purchase study materials?===
Without proper study materials, taking and passing the CPA exam may be difficult. In addition to buying the materials, there are many different ways to obtain study materials. Several options are available to the diligent seeker.

* [http://www.financialprep.com/ Financialprep.com] offers a free trial version of their practice test software, which contains 100 questions per section. 100 questions is sufficient to give one a general sense of how the questions on the test are.

* If you are currently a doctoral student, you may approach one of the companies that provides CPA study material. They sometimes give free copies to future professors. Contact the representative who services your school to discuss this possibility.

* Becker has several ways in which to get free or discounted materials. If you work as the one campus representative for BYU, then you can get a Becker course for free. Dr. Black has something to do with the selection process for campus representatives. Further, you can help set up the classroom for the classroom reviews Becker does, and they will give you a $500 discount.

* You can purchase hugely discounted Becker (as well as other brands) materials from Amazon.com or eBay.com. The ethicality of this is in question. While the [http://theboard.byu.edu/index.php?area=viewall&id=45241 100 Hour Board] at BYU claimed it was fine and legal, many (especially Becker and other test prep publishers with financial incentives to do so) would tell you it is not.

* Consider borrowing materials from someone who has already taken the test. However, the same ethical issue is involved as in purchasing it from Amazon or eBay.

* Some of the preparation courses are actually reasonably priced, between $300-400. Still a lot for a starving student, but this is a far cry from the $2700 Becker wants. One that has recently worked for a recent Ph.D. Prep student who passed all four sections the first time is the [http://www.wiley.com/cpa.html Wiley CPA] software and books.

* The Accounting lab at Utah Valley University has a current, full set of the Gleim materials for use in the lab. You could go over there or somehow petition [http://www.gleim.com/accounting/cpa/ Gleim] to outfit our lab as they have the UVU lab. The BYU library currently has limited materials in its collections.

* You might consider just taking a couple of the sections without studying, and see how it goes. BYU has a very good program and you might find that you pass without much, if any, preparation. Do this at your own risk, as it is somewhat expensive to retake exams. But you might save on prep materials and extra working hours. Though, keep in mind that not all topics on the CPA exam are taught in the courses at BYU.

==External Links==
For additional information, take a look at the following websites:
* [http://www.cpa-exam.org/ The Uniform CPA Exam] - This is the official site for the CPA exam. It has a lot of information about the CPA exam itself. Also, interestingly enough, it contains press bulletins listing passing rates for each of the four portions for the past several quarters (currently about 50%).
* [http://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examination Wikipedia: The CPA Exam] - This is a great resource that describes the actual examination process.
* [http://en.wikipedia.org/wiki/Certified_Public_Accountant Wikipedia: Certified Public Accountant] - This resource explains a little bit about what CPA's do. Additionally, it contains links to many international professional accounting organizations.
* [http://en.wikipedia.org/wiki/American_Institute_of_Certified_Public_Accountants Wikipedia: AICPA] - This site explains some of the basics about the American Institute of Certified Public Accountants (AICPA), which is the professional organization for CPA's in the United States.
* [http://en.wikipedia.org/wiki/National_Association_of_State_Boards_of_Accountancy Wikipedia: NASBA] - This site explains some of the basics about the National Association of State Boards of Accountancy (NASBA), which is the umbrella group of state boards of accountancy.
* [http://www.nasba.org/ NASBA] - The official website for NASBA.
* [http://www.aicpa.org/ AICPA] - The official website for the AICPA.

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The CPA Exam

2011-02-22T19:46:04Z

Kurt Gee:

==Introduction==
The Certified Public Accountant Examination (CPA Exam) is administered to test one's knowledge of accounting and general business practices. Acceptable completion of the CPA Exam bestows the title of Certified Public Accountant (CPA) on the candidate, assuming all other state requirements have been met. For a discussion on the benefits of a CPA certification in the academic community, see [[Preparing for a Doctoral Program#Should I try and earn the CPA Certification?|here]].

==Exam Content==
Because of planned changes to IFRS for SEC filings, current exam content as of Spring 2009 includes the following sections:

===Auditing and Attestation (AUD)===
The Auditing and Attestation portion lasts 4.5 hours. The following six topics are part of this section:
# Auditing and Attestation: Engagement Acceptance and Understanding the Assignment (12-16%)
# Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control) (16-20%)
# Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence (16-20%)
# Auditing and Attestation: Evaluating Audit Findings, Communications and Reporting (16-20%)
# Accounting and Review Service Engagements (12-16%)
# Professional Responsibilities (including Ethics and Independence) (16-20%)

===Business Environment and Concepts (BEC)===
The Business Environment and Concepts portion lasts 2.5 hours. The following six topics are part of this section:
# Corporate Governance (16-20%)
# Economic Concepts and Analysis (16-20%)
# Financial Management (19-23%)
# Information Systems and Communication (15-19%)
# Strategic Planning (10-14%)
# Operations Management (12-16%)

===Financial Accounting and Reporting (FAR)===
The Financial Accounting and Reporting portion lasts 4.0 hours. The following five topics are part of this section:
# Conceptual Framework, Standards, Standard Setting and Presentation of Financial Statements (17-23%)
# Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27-33%)
# Specific Transactions, Events and Disclosures (27-33%)
# Governmental Accounting and Reporting (8-12%)
# Not-for-Profit (Nongovernmental) Accounting and Reporting (8-12%)

===Regulation (REG)===
The Regulation portion lasts 3.0 hours. The following six topics are part of this section:
# Ethics, Professional and Legal Responsibilities (15-19%)
# Business Law (17-21%)
# Federal Tax Process, Procedures, Accounting and Planning (11-15%)
# Federal Taxation of Property Transactions (12-16%)
# Federal Taxation of Individuals (13-19%)
# Federal Taxation of Entities (18-24%)

==FAQ==
In addition to the following questions, which are geared towards future academics, the AICPA also answers some [http://www.aicpa.org/Becoming+a+CPA/CPA+Candidates+and+Students/Becoming+A+CPA.htm Frequently Asked Questions] regarding the CPA exam and the CPA credential. The official web page for the Uniform CPA Exam also answers many [http://www.cpa-exam.org/cpa/computer_faqs.html Frequently Asked Questions] about the exam itself.

===What resources are available to help me review for the CPA exam?===
* [http://www.beckercpa.com/ Becker CPA Review] is generally considered to be the best CPA review course. Most students who use Becker choose the in-class instruction option, which provides course manuals, offers in-class instruction several nights each week, and assigns homework for each class. This method is purported to have a very high success rate; however, it is also very expensive.
* [http://www.wiley.com/cpa Wiley CPA Exam Review] is not quite as structured as Becker, perhaps, but it is much cheaper and is sufficient. If you've done relatively well in your courses at BYU, this should be enough to help you pass the exam. Though, additional material is on the CPA exam that is not covered in BYU's accounting program. In particular, accounting for non-profits and governmental entities on the exam but is not taught at BYU.

===Where can I find information about the CPA exam requirements for each state?===
The [http://www.beckercpa.com/state/index.cfm Becker CPA Review] website has a comprehensive listing of the CPA requirements for each state.

Additionally, you could try the National Association of State Boards of Accountancy [http://nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm (NASBA)]. While they possess all the information you would ever need, accessing the information is difficult. Each state has a NASBA representative assigned to it, and the helpfulness of the representatives varies wildly by state.

===How can I be a CPA without any work experience?===
There is a difference between passing the CPA exam, receiving certification, and meeting the necessary requirements for licensing and public practice. In most states, once you meet the minimum degree and course requirements, you can sit for the CPA exam. After this point, most states require those who pass the exam to meet certain work requirements before they can receive a certificate showing that they passed the exam. This requirement is met by crossing one of two thresholds, either (1) working a specified minimum number of hours or (2) working in professional practice for a certain number of years after finishing your degree. Each state sets its own requirements for certification.

Additionally, some states require that certified professionals receive more experience beyond the aforementioned requirements before they receive a license to practice.

Though, keep in mind that some states do not have experience requirements for certification or licensing to practice; e.g., Colorado, Florida, Maryland, and Puerto Rico. Others allow substitution of additional education for experience. The AICPA has created a [http://www.aicpa.org/download/states/require_pract.pdf document] that compares the educational and experience requirements for each state. Note: The posting date for this comparison is not listed, so always be sure to check with each state's own board of accountancy for current requirements.

===How can I study for the CPA without a firm to purchase study materials?===
Without proper study materials, taking and passing the CPA exam may be difficult. In addition to buying the materials, there are many different ways to obtain study materials. Several options are available to the diligent seeker.

* [http://www.financialprep.com/ Financialprep.com] offers a free trial version of their practice test software, which contains 100 questions per section. 100 questions is sufficient to give one a general sense of how the questions on the test are.

* If you are currently a doctoral student, you may approach one of the companies that provides CPA study material. They sometimes give free copies to future professors. Contact the representative who services your school to discuss this possibility.

* Becker has several ways in which to get free or discounted materials. If you work as the one campus representative for BYU, then you can get a Becker course for free. Dr. Black has something to do with the selection process for campus representatives. Further, you can help set up the classroom for the classroom reviews Becker does, and they will give you a $500 discount.

* You can purchase hugely discounted Becker (as well as other brands) materials from Amazon.com or eBay.com. The ethicality of this is in question. While the [http://theboard.byu.edu/index.php?area=viewall&id=45241 100 Hour Board] at BYU claimed it was fine and legal, many (especially Becker and other test prep publishers with financial incentives to do so) would tell you it is not.

* Consider borrowing materials from someone who has already taken the test. However, the same ethical issue is involved as in purchasing it from Amazon or eBay.

* Some of the preparation courses are actually reasonably priced, between $300-400. Still a lot for a starving student, but this is a far cry from the $2700 Becker wants. One that has recently worked for a recent Ph.D. Prep student who passed all four sections the first time is the [http://www.wiley.com/cpa.html Wiley CPA] software and books.

* The Accounting lab at Utah Valley University has a current, full set of the Gleim materials for use in the lab. You could go over there or somehow petition [http://www.gleim.com/accounting/cpa/ Gleim] to outfit our lab as they have the UVU lab. The BYU library currently has limited materials in its collections.

* You might consider just taking a couple of the sections without studying, and see how it goes. BYU has a very good program and you might find that you pass without much, if any, preparation. Do this at your own risk, as it is somewhat expensive to retake exams. But you might save on prep materials and extra working hours. Though, keep in mind that not all topics on the CPA exam are taught in the courses at BYU.

==External Links==
For additional information, take a look at the following websites:
* [http://www.cpa-exam.org/ The Uniform CPA Exam] - This is the official site for the CPA exam. It has a lot of information about the CPA exam itself. Also, interestingly enough, it contains press bulletins listing passing rates for each of the four portions for the past several quarters (currently about 50%).
* [http://en.wikipedia.org/wiki/Uniform_Certified_Public_Accountant_Examination Wikipedia: The CPA Exam] - This is a great resource that describes the actual examination process.
* [http://en.wikipedia.org/wiki/Certified_Public_Accountant Wikipedia: Certified Public Accountant] - This resource explains a little bit about what CPA's do. Additionally, it contains links to many international professional accounting organizations.
* [http://en.wikipedia.org/wiki/American_Institute_of_Certified_Public_Accountants Wikipedia: AICPA] - This site explains some of the basics about the American Institute of Certified Public Accountants (AICPA), which is the professional organization for CPA's in the United States.
* [http://en.wikipedia.org/wiki/National_Association_of_State_Boards_of_Accountancy Wikipedia: NASBA] - This site explains some of the basics about the National Association of State Boards of Accountancy (NASBA), which is the umbrella group of state boards of accountancy.
* [http://www.nasba.org/ NASBA] - The official website for NASBA.
* [http://www.aicpa.org/ AICPA] - The official website for the AICPA.

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Going on the Rookie Job Market

2011-02-22T19:24:32Z

Kurt Gee:

Going on the Rookie Job Market

2011-02-22T19:22:25Z

Kurt Gee:

==Sending packets==

===What do I include in my packet?===
A typical packet will include the following items:
* Your VITA
* A copy of your dissertation
* A copy of other working papers (not a necessity, but I recommend it)
* A research statement
* A teaching statement
* Letters of recommendation (typically 3 letters, 1 from your committee chair, and 2 from other members of your committee). It may be appropriate to include a letter from someone not on your chair who has had extensive exposure to your work and potential.

===When should I send my packets?===
The unofficial deadline for packets is January 15 of the year you will start. It is not unheard of for packets to arrive after this date, but it is not recommended. Some packets arrive much earlier than January 15 (late December). This is fine, but some schools will not begin to sift through the packets until January 15.

===How many packets should I send?===
This can vary based on the candidate, target schools, PhD granting institution, and year (some years are better than others). Some candidates send as few as 10 packets. Others send as many as 50.

==Awaiting for and scheduling interviews==

===When will I hear from schools?===
A few schools contact interview candidates in mid-late January. But the most active time of interview invitations is in early February. However, invitations to visit campus are often extended as late as mid-March.

===Other info===
* The school inviting you to interview should cover all costs related to your visit.
* Schools are often willing to combine one trip with visits to multiple schools (e.g., a student wanting to visit two or more schools on the East Coast without returning home in between each visit), and to share the associated costs.
* Some recommend scheduling your first interview at a “back-up” or “safety” school, if possible. This allows you to get experience interviewing and to get comfortable with the process before visiting other (more desirable) schools. However, doing so isn’t always possible. And it may not make a difference in the end.

==The interview (campus visit)==

===General===
Don’t arrive to an interview unprepared. Do some research on the faculty there, their research interests, other schools they’ve worked, etc. Doing so will help you have a more productive visit and will help you leave a good impression on the faculty.

===Office visits===
The bulk of your day will be occupied visiting various faculty members, usually for 30 minutes each. This is a good time to get a feel for the work atmosphere, to ask questions about their experience at the school, to ask about living in the area, etc. Sometimes the conversation will revolve, at least in part, around research (either yours or theirs), but this doesn’t necessarily happen with each visit.

===The workshop===
This is the most important aspect of your interview. It is at this time where you will be evaluated based on your (a) capacity to conduct high-level research, (b) ability to think on your feet, (c) intellectual acumen, (d) ability to communicate clearly and effectively, and (e) teaching ability.

During your workshop (and all workshops): be polite, don’t be defensive, acknowledge valid shortcomings about your paper, explain why you think a particular criticism may not apply to your work (in other words, not being defensive doesn’t mean you have to be a push-over), don’t stand in one place the whole workshop, and be gracious.

Most importantly, be an expert in the area of your dissertation. Know more about your research area than what is in the paper itself. Know the institutional details and nuances of your area. If those in attendance at your workshop leave having learned something from you, you will have done a good job.

===Questions to ask on the interview===
Work:
* Access to data?
* Teaching requirements (now and throughout the tenure clock)?
* Support from senior faculty?
* Tenure requirements?
* Face time?
* Service requirements?
* Support from the Dean?
* General environment (this is observed as much as it is asked)

Life:
* Do you like living here?
* What are the schools like?
* Where do most faculty live (and how far from campus is it)?

'''Note 1''': It is OK to ask the same question to multiple people. Not only is it impossible to have unique questions for everyone throughout the day, but it is also helpful to get different perspectives on the same issue.

'''Note 2''': Assistant professors will likely be the most valuable source of credible information about the institution. You are interviewing for a job that they currently have. Make good use of your time with them.

===Questions NOT to ask on the interview (or think twice before asking)===
Be careful asking about salary. Also be careful about asking about financial support (e.g., summer funding, computing budgets, RATS account, etc.). You do not want to be perceived as greedy. However, asking about financial support can show your interest in research and it is important to understand how you will be supported. These questions may be appropriate if/when you have an offer. But they are likely not appropriate during the interview.

In addition, avoid acting disinterested on your visit, or like you are “above” working at a particular school. Even if the school you are visiting is your last choice, be excited about visiting the school, and at least act like you are interested in working there. (If you really aren’t interested in working there, you shouldn’t have sent them a packet in the first place.) Regardless of where you ultimately get a job, you will have done yourself (and possibly your PhD–granting institution) a disservice if you come off poorly in your interviews.

===Things to observe or investigate about a potential school===
* Work environment (is that a place you’d like to go to work every day?)
* What is the record of those who have recently been granted tenure at this school?
* What was the record of those who have recently NOT been granted tenure at this school?
* Of those who left this school, where did they get their next job?

==After the interview==

===Do I send thank-you notes? If so, via email or through the mail?===
It is definitely a good idea to have some follow-up after your interview. At a minimum, make an effort to thank those with whom you had extended contact (e.g., those who helped arrange the visit, those who took you to a meal, those who offered valuable feedback on your paper, those you may have otherwise bonded with). Whether or not you send formal thank-you cards in the mail or simple emails is a matter of personal preference.

===When will you hear if you get an offer?===
The answer depends on a variety of factors, including how early in the process you interviewed, how eager they are to hire you specifically, and others.

===Managing multiple offers?===
If you receive more than one offer, you will obviously have to turn down at least one offer. Don’t feel badly. That’s part of the process.

Just make sure you are upfront with everyone, and that you don’t mislead any school. If you are deciding between School X and School Y, tell them you plan to make a decision within the week (or whatever your timing is like), and stick to that. I think schools appreciate honesty and clarity, even if you ultimately turn down their offer.

Do not sit on a school’s offer for an extended period of time. In doing so, you prevent the other school from moving to their next candidate (in the event you ultimately turn them down), and you run the risk of annoying your future colleagues.

Be very leery of using School X’s offer to increase the salary offered by School Y. This strategy can backfire, even if you ultimately get a little extra money.

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Where can I learn about job openings?

2011-02-22T19:19:35Z

Kurt Gee:

An important (albeit unofficial) source of information about job openings is word of mouth. Be sure to tap into your network to find potential openings. Talking with other people who are also on the job market is particularly valuable in identifying job openings you may not be aware of since they have likely done some research on available opportunities.

The most comprehensive listing of job openings for accounting professors is on the AAA's [http://careercenter.aaahq.org/home/index.cfm?site_id=7376 Placement Center].

SSRN also maintains current [http://www.ssrn.com/update/arn/arnjob/arn_job.html professional job listings] on its website.

In addition, you can find job postings at the Chronicle's [http://chronicle.com/jobs/100/200/1000/ Careers] site. [http://chronicle.com The Chronicle of Higher Education] is an online source for news, information, and jobs for faculty members and administrators. Most of the jobs listed here are more teaching focused.

[http://www.higheredjobs.com/faculty/search.cfm?JobCat=45 Higheredjobs.com] has a long list of open accounting faculty positions. Most of the jobs listed here are more teaching focused.

If you have a specific university that you are interested in, you might also try searching their website for a job posting. Many schools list postings through their human resources department, and some post them directly on the accounting department or business school website.

Many of these job postings will list specific areas that the school is interested in hiring people in (i.e. audit, tax, financial, managerial, etc.). If a particular university has a job opening but their desired area doesn't fit your background, my advice is to send a packet anyway. Often schools change their minds part way through the recruiting process as things change for them. Also, many times they are willing to shuffle some teaching assignments in order to make room for a new hire if that new hire is a good fit with their school. The cost to you of sending a packet to a school you are interested in is very low, so don't limit your opportunities on your own...let the school weed you out if you really don't fit what they are looking for.

Notice: Not all schools that are planning on interviewing (or hiring) post an ad with
the AAA or SSRN. Therefore, my advice to any rookie going on the market is to
send a packet to any school you are interested in, even if you don't see a formal
job announcement for the position. (The incremental cost of sending out an
extra packet is nil...but the potential reward is great.)

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Where can I learn about job openings?

2011-02-22T19:17:30Z

Kurt Gee:

What is the best way to manage the review process?

2011-02-22T05:06:46Z

Kurt Gee: /* Introduction */

==Managing the Review Process – Advice for the Accounting Academic==

===Overview===

The review process is an important tool that you can use to improve your research, and it is the pathway to publications in academic journals; therefore, it needs to be carefully managed. Although there are unfortunate exceptions, the review report(s) and comments from the editor reflect a detailed and critical reading of your paper by objective (and often very smart) 3rd parties, and so their advice should be very carefully considered. This often takes time. Seeking the advice of senior colleagues is very helpful. If the editor allows a resubmission then you should prepare a detailed response to both the review report(s) and the editorial’s suggestions. Be courteous. Even if the paper is rejected, the comments are still often useful, and should be carefully considered before you send the paper elsewhere.

===Introduction===

The review process is a critical component of our academic system. Editors and reviewers play a key role as gatekeepers over what gets admitted into the accounting literature. A poor paper that is accepted can be very embarrassing to those involved; therefore, editors and reviewers are rigorous and will err on the side of rejecting a paper. Top journals typically have an acceptance rate of around 10%.

An accepted paper is a form of academic currency, and without accepted papers (especially at top journals), you will not get tenure. This means that the review process is also emotionally difficult as well as intellectually challenging. Success at this game requires hard work and persistence.

While this article is focused on managing the review process, I note that the review process is intimately connected with the overall management of your research project. Don’t take on a project when you can’t see a clear path to your targeted range of journals. Never send a paper for review that has not been read by anyone other than you and your co-author. Have some colleagues read it and give you critical feedback; these can be individuals at your current university, and faculty you know from your PhD as well as colleagues you meet at conferences, etc. Ideally, you should submit the paper to one or more conferences to get some exposure for it. Conference participants will likely not give your paper a detailed read, but the discussant probably will, and the act of presenting paper will sometimes reveal flaws that should be fixed before you submit the paper for review. Tell friends at other schools that you have a new research paper that you’d love to present at their workshop sometime…maybe they can fit you in. Post the paper on SSRN when it’s in good shape. An editor who recognizes your name will be more favorably disposed to your submission, and a paper free of obvious mistakes is more likely to be carefully read.

Your writing should be as clear and succinct as possible. A great idea, even with fabulous statistics, will be quickly overshadowed by poor exposition. If you read over the paper and find yourself saying “the reader will figure things out by the end of the paper,” it is very likely that the reviewer will not bother to reach the end of the paper. Make it as easy as possible for your reader to understand why your paper is important, and what your key results are...in the introduction, so the editor and reviewers don’t have to go hunting for it. Papers that are convoluted, repetitive, or have grammatical errors suggest sloppy thinking; the reviewer will react accordingly. Finally, my personal rule of thumb is to keep the text down to under 30 double-spaced pages; longer papers are less likely to get a careful and thorough read. Another signal of good research that reviewers will appreciate is to include (usually in the conclusion) some discussion of possible limitations of the paper, and where possible future lines of inquiry might exist. Papers that pretend to be flawless, or the complete and final word on a topic, are likely to be found wanting.

When you submit the paper, include a brief cover letter that points out the highlights of the paper (most importantly, why it is interesting and what it adds to the literature). Editors are busy, and they want you tell them why they should consider publishing your paper. Once your paper is in review, my advice is not to ask the editor about its status unless the review is seriously late (at least one month overdue, and more likely two, based on the review times that the journal publishes). If you do ask about the status of paper, do so pleasantly. Reviewers are often busy, and they won’t take kindly to nagging.

===Responding to Various Editorial Decisions===

Read over the letter (typically an e-mail) carefully, and don’t send any quick response. Forward it to your co-author(s). If you need a break, do something else for a while. When you do return to the report, be sure to understand what is in it. Ask a senior colleague to read it over and give you advice.

====A “Revise and Resubmit”====

If the decision is positive (typically a “revise and resubmit” – where the editor will allow you to make revisions following the editor’s and the reviewers’ comments and resubmit the paper), be sure to read the reports in detail. Cut-and-paste the editor’s comments and the review reports into a Word file where you can easily write in your response to them. This file can also serve to hold your initial thoughts as you think about each point, and if you have a co-author, it can be useful to pass this file back-and-forth as you both think about how to respond. If at all possible within a reasonable time frame, do what they ask. Ultimately, you will want a document that gives a detailed response to each point raised by the editor and the reviewer. You will want to be concise and deliberate here. The editor and reviewer have invested time and effort into improving your work, and if you ignore, sidestep, or discount their comments, they will not be pleased. Spell check. If they’ve made a typo in their verbiage to you, fix it without comment. Thank them for their efforts. If you can do so, try to add more to the paper than the reviewer and editor explicitly asked for. You don’t want to submit a completely different paper, but you do want to make it as easy as possible for the editor and reviewer to be impressed with your work.

You may disagree with what the editor and reviewer want; if so, explain why you think your approach is better (or, in some cases, why what they want can’t be done or would be incorrect), and be pleasant about it. If at all possible, put the results to what they wanted in a supplementary table that you can include in your response when you resubmit the paper. Remember, your name is going on the paper if it is published, so you are ultimately responsible for it. Having a senior colleague read over your revision and your response to the editor and review can be very helpful before you return it to the journal, because you don’t want to miss anything.

A typical turn-around time for a revise and resubmit is 2-3 months. If you anticipate the revisions will take longer, a quick note to the editor might be in order so that he knows you are still pursuing the project.

====A Rejection====

Rejections are, unfortunately, much more common in our profession. Take a longer break before you revisit a rejection. You will not want to simply throw the review report and editor comments away, because they often contain useful information. If you believe the comments have some quality, sending a brief thank you to the editor is often appropriate (e.g., “although of course I would have preferred a different outcome, I was pleased to see the thoughtful comments you and the reviewer have made. If possible, could you thank the reviewer for his efforts?”). We live in a small world as accounting academics, and if you are rude in a response to an editor, it will come back to haunt you. Don’t respond if you can’t think of anything nice to say.

You should spend some time thinking about why the paper was rejected. Sometimes your paper might have been scooped by another recent paper, and you will need to consider whether you can redirect your paper into another interesting area where it could be publishable (or, at least, you should determine if you can explain why the earlier paper doesn’t trump your results). Often the editor or reviewer might believe the marginal contribution is too small. These can be difficult problems to overcome. If you can’t convincingly explain why the results of the paper are important, it may be time to either drop the project or send it to a lower-tier journal. Sometimes it might be a “taste” issue – where the editor or reviewer just doesn’t like the topic (or perhaps your approach to the topic). In these cases, you can often send the paper to another peer journal, because tastes vary between editors (but see below: you should still consider improving the paper before sending it elsewhere). Advice and feedback from a senior colleague can be very helpful when receiving rejection. They have experienced the same thing – multiple times – so they can relate and can offer useful feedback.

It can be emotionally pleasing to be hyper-critical as you read the review report on a rejection, and therefore easy to be dismissive. But even in a bad review, there are often nuggets of insight that you can draw upon. You don’t need to make a detailed response to the review or editor comments, but you should read things over carefully to glean what you can. For example, the reviewer might find fault with your particular statistical methodology. This suggests that in the next revision you should at least consider using a better methodology (or adding a robustness check to show that the methodology the review wanted won’t change anything).

Sometimes the editor or reviewer will have a completely different take on how you should approach a topic, and they may recommend massive changes to the paper. If their comments are off-the-cuff, or otherwise not well thought out, be prepared to ignore them or consider them as ideas for a new and different paper.

A bad review can also be a signal that your paper was poorly written or not well motivated, because if you can’t explain why your paper is interesting, why should a reviewer or editor put much time into evaluating it? Also, if your topic was not clearly spelled out, or if the relationship with prior work was not established, the editor may have struggled to think of who might best review the paper. An editor will not read the paper in detail to hunt down this information, so you should help him out by getting to these critical points quickly and clearly in your paper.

It may be tempting to send the paper off to another journal without revisions. Consider carefully before doing so. Is there really nothing that could be done to improve the paper? A hastily resubmitted paper can cost you. I had a colleague recognize a badly written paper from a prior review a year or two ago for a different journal. The author had made no effort whatsoever to improve the paper, and the editor’s response to the author was not pleasant.

In rare cases you may feel that you should object to the rejection. Some journals have a formal process for this; with others, the process is informal. Before you challenge a rejection, be sure you can clearly, nicely, and objectively state why the decision was wrong. Even then, I have rarely seen objections result in a useful outcome. In my opinion, it is a waste of time (and sometimes money) to object to a rejection which involves the editor’s opinion. If you believe you have an airtight case (everyone, recite together…) ask a senior colleague for advice before continuing.

====Acceptance and Conditional Acceptance====

These are happy things. However, even with a conditional acceptance (where the editor agrees to publish your paper provided you can fulfill a short list of his requests), you should still respond carefully to what he has asked you to do. Be sure to provide a detailed response to his requests, and do them as quickly as you can while still being thorough.

===Closing Comments===

There’s nothing quite like reading the words “I am pleased to accept your paper for publication in the….” Prior rejections can make this all the more sweeter. Persistence is a well-rewarded quality in our profession. While you should be prepared to drop projects that clearly aren’t going anywhere, you should also stick to projects that make worthwhile contributions to the literature. Ball & Brown (1968) was rejected by a top accounting journal (it wasn’t accounting research to the editor at the time). Feltham and Ohlson (1995) was also rejected before being published. So, if your paper is rejected, it is in good company!

You will also likely be a reviewer at some point in your career. If you felt you were treated unfairly by the review process, it may be tempting to “dish it out” to some other poor shmuck. While you should be objective and rigorous, you should also be nice. Your goal as a reviewer should be to improve the quality of the research (and, if you can, help another struggling academic with some good feedback and advice!).

==Other Helpful Tips==
'''Where to send papers?'''

Different schools have different expectations for achieving tenure and receiving annual merit pay. Often, the schools will have a "journal rankings" list to give you some idea of the relative value of publishing in a particular journal. My own philosophy is that I should never work on an idea that doesn't have at least some chance at a top-tier journal. Then if it gets rejected, then I can decide if it is worth the effort to move it to a different top-tier journal after revising the paper or to move it down to the next level journal.

'''Showing Incremental Contribution: A Goal of the Reviewing Process'''

In my opinion, most manuscripts get rejected because of a lack of incremental contribution. The research design may be adequate, the data and research question interesting, and appropriate inferences can be made. But somehow, even after all that, the question is why are we in a better position because of this manuscript? Why will I think about the world differently now because of this paper? Therefore, a goal of the reviewing process is to heavily promote your incremental contribution to the literature.

'''Receipt of Revise and Resubmit Recommendation'''

First of all, say a prayer of thanks for getting past a major hurdle. Once the prayer is over, it is time to get to work! Focus on those items that will take some major effort (e.g., additional data collection and analysis, review of different research stream, etc.). Once those are addressed, focus on the smaller issues. Address each and every point in the revision in a thorough way. Then write a response to reviewers that provides a point-by-point response to each question. Authors are usually given one year to revise the paper. I like to return the paper in 3-4 months to show that I am able to quickly and completely respond with a complete revision.

Sometimes it does not make sense to revise the paper. Are the reviewers asking you to do something nearly impossible? Or do the results of your paper go away after some robustness checks. you must continually assess if a satisfactory revision will be able to be done. Sometimes it will take less effort or you may have a better chance of getting this article published with a different reviewer team at a different journal.

'''How to Handle Rejection'''

For most top-tier journals, the rejection rate is above 90%. Knowing this base rate, even the most accomplished authors can expect that their manuscript will be rejected. While frustrating, one should take the opportunity to learn why the reviewers did not extend an opportunity to revise the paper. Was it a lack of incremental contribution? Was it a research design flaw or error? Was it due to a lack of motivation? How can you use this knowledge to your advantage in a subsequent paper?
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Life as a Doctoral Student

2011-02-22T04:56:20Z

Kurt Gee: /* Dissertation Phase of the Ph.D. Program */

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It's easy to see why everyone wants to be a professor, they live an exhilarating life full of adventure, fame, and fortune. Far fewer understand the journey it takes to reach the hallowed career of academician--the journey through a Ph.D. program. This page is intended to provide an overview of life as a doctoral student. While each doctoral program is different, this page provides an overview of doctoral studies in general and is intended to help you know whether a Ph.D. program is right for you. Learn what you can from here, read about [[Life as a Professor|life as a professor]], and talk to [[BYU Alumni and Friends|faculty and doctoral students]] at lots of different [[University Information|universities]] to help you make an informed decision.

==What do you do as a doctoral student?==
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==Nitty-Gritty Details==

===Hours spent studying/working===
The amount of work that a doctoral student puts into the program varies by student and by program. However, most students who are still in coursework spend 50-60 hours a week (again this varies depending on how hard the student wants to work). After a student finishes their coursework and their comprehensive exams, the student then can work however many/few hours they desire; however, the fewer hours the student works the longer it will take to graduate.
During the coursework phase of the dissertation, the student does get Christmas break, spring break, and summer break. These times are great opportunities to relax from the stress of coursework, take vacations, and be with family. However, a break is not like High School breaks. The student usually still has assignments and/or projects to work on during these breaks.

===How long do you do it?===
To earn an accounting doctoral degree, it takes most students four to five years of dedicated work (i.e., students normally work full time on a Ph.D. and do not have a full or part time side job). The amount of time to get the degree varies based on how hard a student is willing to work, the traditions and beliefs of the university granting the degree, and the rigor of the Ph.D. program. The four or five years usually consists of two to three years of coursework and then whatever time is necessary to write the dissertation (usually one or two years).

===Stipend===
Usually accounting doctoral students receive a full tuition and fees waiver while working towards completing their degree. They often also receive a stipend in exchange for teaching or being a researching assistant. The stipend can range from $12,000 to $30,000+ depending on the school. The requirements for teaching and being a research assistant also vary widely depending on the school. In general, schools with a greater research reputation pay a higher stipend and require less teaching than schools with a lesser research reputation.
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There are three significant phases to an accounting doctoral program (1) coursework, (2) comprehensive exams, and (3) the dissertation. Also, during each of these phases you are expected, at most schools, to work as a research assistant or teaching assistant (or teach your own class). In this section we discuss each of these five topics individually.

===Coursework Phase of the Ph.D. Program===
During this phase of the accounting program you are a traditional student. That is, you go to class, have tests, and all the other things you probably did as an undergraduate or masters student. There are a few differences from your undergrad. First, the classes are a usually a lot harder. Second, you tend to not take as many different classes at the same time. Third, there are fewer students in each class.

[[Image:Students.jpg|left]] The courses you take are commonly separated into major courses, minor courses, and then other "tools" courses. The major courses focus on your discipline, with a particular focus on the research your discipline conducts. For example, in accounting you do not take any more classes where you learn the rules of how to be an accountant (i.e., in-depth study of tax law, audit practice, financial transactions, etc.). Instead, your class is focused on understanding how you research accounting issues. Often times the classes take the form of seminars. A typical seminar class will entail reading several academic research papers and then having one class member present on those papers. The presentation takes the form of an active discussion of the strengths and weaknesses of the paper, how the paper could be extended, the theory the paper builds off, etc. The professor usually takes a somewhat back-seat approach to seminars and allows the students to do much of the discussion. Professors then chime in discussing points the students missed or to emphasize particularly important concepts. Most programs have students take several different accounting research seminars. The seminars are grouped based on [[Research Interests|research topical areas or methodologies]].

The minor courses in a Ph.D. are taken with Ph.D. students in other areas. In accounting, students often minor in economics, finance, information systems, psychology, or statistics. The minor courses are usually major courses for students in those other fields. In most of these classes, the focus is once again on understanding the research that these disciplines conduct. Minor courses can take the form of seminars or a more traditional lecturing format.

Finally, the "tools" courses are courses that are intended to build specific competencies so that individuals can conduct research. These types of courses often center around gaining knowledge of statistical methods or experimental design. They may also focus on the basics of the scientific method and philosophy of science. Depending on what type of research you want to conduct, these courses can vary significantly.

The coursework takes two years for most Ph.D. programs. In some instances, this is extended to three years--especially if incoming students have a lack of background knowledge or have been away from school for an extended period of time. Your work is very structured during the coursework phase of the program and will be very similar to your undergrad or masters experience.

===Comprehensive Exam Phase of the Ph.D. Program===
After you finish coursework, Ph.D. students are required to pass a comprehensive exam. This exam may be a written exam, oral exam, or both. Most accounting Ph.D. programs require a written comprehensive exam. The purpose of the comprehensive exam is to test whether students have a strong grasp of the current and past research findings in their discipline and whether students are capable of understanding the methods used to conduct research. Studying for the exam also helps students identify important gaps in the research stream or interesting questions. These often times turn into a students dissertation topic. Most students will spend several weeks and even months preparing to take their exams. The exams usually last an entire day or are spread over two or more days.

The exact format of the comprehensive exam can differ significantly from university to university. The most common form of a comprehensive exam are essay questions and a review of a paper. If asked to review a paper, the student will be given a "finished" academic paper (usually a working paper) and asked to write a reviewer report. This is similar to the task of reviewing academic papers for peer reviewed journals, as professors are sometimes expected to do. The student will have a set period of time to read the paper and write a review explaining the strengths and weaknesses of the paper.

After completing the exam, your professors will grade your exam and let you know whether you passed or not. If you did not pass, you are often allowed to take the exam one more time (if you fail the second time, you are usually dismissed from the program, although this does not occur frequently at most programs). If you pass the exam, you enter the dissertation phase of the program. Some universities also grant you a masters degree upon successful completion of the comprehensive exam.

Studying for and taking the comprehensive exams is a stressful part of the Ph.D. program. Becoming an expert on the research in your field is a laborious process. The time is also completely unstructured such that procrastination is possible and can really hurt your chances of passing if you do not take your study time seriously. Although difficult, the feeling of passing your exams is euphoric. Also, you gain significant confidence in your abilities as a scholar when you pass the exams and know that you are an expert on research in your field.

===Dissertation Phase of the Ph.D. Program===
The third and final portion of the Ph.D. program is the time spent preparing your dissertation. The process of writing a dissertation has several parts.

After finishing your comprehensive exams, and often times before then, you identify a faculty member to serve as your dissertation committee chair. This is usually someone who shares an interest or similar research skill set. This person serves as your mentor through the dissertation process and is incredibly important in helping you develop your academic career.

[[Image:Students 2.jpg|left]]After selecting a chair, the first part of developing a dissertation is coming up with a research question. This part of the dissertation starts now, that is, you can develop an interesting question to answer at any time and use that for your dissertation. Ideally as you study for your comprehensive exams or work in other classes you create a list of interesting research questions. You then decide, with help and guidance from your chair, to use one of these questions for your dissertation. Click [[How do I determine my dissertation topic?|here]] for more about determining a dissertation topic.

After developing an idea, you have to refine the idea to the point that you are ready to pass your dissertation proposal defense. The time required for this depends on how diligently you work on the project and on your university's norms. Some schools required a virtually finished paper at this point, others require a much less refined idea. As you get ready for the proposal defense, you will spend a significant amount of time working with your chair. The proposal defense is a formal meeting where your dissertation committee (several faculty members including your chair) quiz you about your research idea. They are testing to see whether your proposal has merit and if upon completion the work is sufficient to earn a Ph.D. After your presentation and a question and answer period, the committee will vote. A successful vote establishes a contract between you and the university such that if you complete your end of the deal, they will award you your degree. An unsuccessful vote means you will have to continue to refine your idea or select a new idea and go through the process again.

After passing the dissertation proposal defense, you conduct the rest of your research and produce a final copy of your dissertation. You then present this final copy at your dissertation final defense. Again, a committee of faculty examines what you did and questions you about your work. After they finish questioning you, they vote. If they vote in the affirmative, you are awarded a Ph.D. If they vote in the negative, you will be required to rework your dissertation and repeat process.

The time to complete a dissertation varies widely. A dissertation may be completed in a single year or as many as 9 years. The average time to completion is usually 2-3 years.

===Working as a Teaching Assistant or Teaching your Own Class===
Doctoral students often earn their stipend (a stipend is the money a Ph.D. program pays you while you attend) by teaching or helping to teach classes at the university. The amount of teaching that you are required to perform is usually a function of the research ranking and funding of the school. Private schools and schools that conduct more research will generally have a lower teaching expectation. You should be aware of the teaching requirements that are expected when you apply to programs. The greater the teaching requirement, the less time you will have available for research.

Often doctoral students teach introductory financial or managerial courses. Occasionally students will teach higher level classes, but even then they are usually still undergraduate courses. It would be very rare for a doctoral student to teach graduate courses.

===Working as a Research Assistant===
[[Image:Library_2.jpg|right]]As the name implies, working as a research assistant means that you assist a professor in conducting research. At the beginning of the semester you are either assigned or selected (or some combination of both depending on the program) to work with a professor. The professor will then ask you to help in conducting research. What you do usually depends on (1) what you are capable of doing and (2) the professor's needs. Thus your experience as a research assistant can vary widely.

Examples of different types of activities you may be asked to perform include hand collecting data (e.g., searching press releases for pro forma information for hundreds/thousands of companies), finding previous research that is related to a topic, writing up a summary of previous research on a topic, designing an experiment, conducting statistical tests, writing up final results for a study, or supervising other students in these tasks. As your skill level for research increases, you are usually assigned more important roles in the research process. Depending on who you work with and what you do, you may even be considered to be a coauthor on a project. This should not be expected in most instances, but it is possible.

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==Why not get a Ph.D.?==
While we have mentioned many of the positive aspects of earning a Ph.D., there are several costs to this decision that are important to weigh. These can be viewed as red flags that might cause you to second guess going into academics.

In relation to the benefit of flexibility, we mention the curse of flexibility. There is little oversight of the day-to-day, week-to-week, and month-to-month progress you are making in a doctoral program and as a professor. Once coursework is finished, there are few deadlines and it is unlikely that someone is looking over your shoulder telling you what to do. If you are not self-motivated and able to work in an unstructured environment, you will struggle in a Ph.D. program and as a professor.

If you do decide to start a Ph.D. program, be prepared to give it some time. The first semester or two will likely be very challenging and will not be representative of what you should expect during the rest of your time as a doctoral student or throughout your career as a professor. Students who drop out of a program after one semester have not given the school, or themselves, a fair chance for successful completion of the program. Getting a Ph.D. is very rewarding, but it does require effort. If you do decide to enter a Ph.D. program, be committed to finishing at least one or two years before considering whether you should continue.

For an additional perspective, read two former Ph.D. Prep students' stories about their decisions to [[Why I didn't get a Ph.D.|''not'' pursue a Ph.D.]]

==More Information==
These are the basics of life as a doctoral student. For more information, see the following pages:
* [[Life as a Professor]]
* [[How do you succeed in a Ph.D. program?]]

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Where can I find data?

2011-02-22T04:46:09Z

Kurt Gee:

Researchers obtain data in one of two ways: they either create their own data or collect data from prior events.

'''Creating Data:''' Most researchers in this category obtain their data by conducting controlled [[Experimental|experiments]]. Researchers can control the nature of the data they obtain through the design of the experiment. Survey work and field studies are also forms of data creation, but these two methods are not as common in top-tier publications.

'''Collecting Data:''' This form of data acquisition is generally referred to as “archival data.” Researchers often access [[archival]] data through [[Databases|databases]] such as Compustat, Audit Analytics, etc. Most research universities have access to a variety of databases. Researchers sometimes obtain archival data by hand-collecting information from public sources, such as companies’ filings with the SEC or firm-issued press releases. Finally, researchers sometimes obtain archival data through private sources. Organizations sometimes release proprietary data for researcher purposes, but this type of data is usually difficult to obtain without some inside connection to the desired organization.
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Where can I find data?

2011-02-22T04:45:47Z

Kurt Gee:

Researchers obtain data in one of two ways: they either create their own data or collect data from prior events.

'''Creating Data:''' Most researchers in this category obtain their data by conducting controlled [[Experimental|experiments]]. Researchers can control the nature of the data they obtain through the design of the experiment. Survey work and field studies are also forms of data creation, but these two methods are not as common in top-tier publications.

'''Collecting Data:''' This form of data acquisition is generally referred to as “archival data.” Researchers often access [[archival]] data through databases such as Compustat, Audit Analytics, etc. Most research universities have access to a variety of [[Databases|databases]]. Researchers sometimes obtain archival data by hand-collecting information from public sources, such as companies’ filings with the SEC or firm-issued press releases. Finally, researchers sometimes obtain archival data through private sources. Organizations sometimes release proprietary data for researcher purposes, but this type of data is usually difficult to obtain without some inside connection to the desired organization.
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Research

2011-02-22T04:43:23Z

Kurt Gee:

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* [[Research Interests|What do accounting professors research?]]
* [[Where can I find data?]]
* [[How do I find good co-authors?]]
* [[How do I publish lots of papers?]]
* [[What kind of research grants are available?]]
* [[What should I expect when I go on the road with my dissertation?]]

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* [[How do I determine my dissertation topic?]]
* [[How can I build my research pipeline while in my Ph.D. program?]]
* [[How can I get some research going before my Ph.D. program?]]
* [[What is the best way to manage the review process?]]
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* [[Individual Research Skills]]
* [[Research Ideas]]
* [[Researching Resources]]
* [[Research Interests]]
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__NOTOC__

Life as a Doctoral Student

2011-02-22T04:40:28Z

Kurt Gee:

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It's easy to see why everyone wants to be a professor, they live an exhilarating life full of adventure, fame, and fortune. Far fewer understand the journey it takes to reach the hallowed career of academician--the journey through a Ph.D. program. This page is intended to provide an overview of life as a doctoral student. While each doctoral program is different, this page provides an overview of doctoral studies in general and is intended to help you know whether a Ph.D. program is right for you. Learn what you can from here, read about [[Life as a Professor|life as a professor]], and talk to [[BYU Alumni and Friends|faculty and doctoral students]] at lots of different [[University Information|universities]] to help you make an informed decision.

==What do you do as a doctoral student?==
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==Nitty-Gritty Details==

===Hours spent studying/working===
The amount of work that a doctoral student puts into the program varies by student and by program. However, most students who are still in coursework spend 50-60 hours a week (again this varies depending on how hard the student wants to work). After a student finishes their coursework and their comprehensive exams, the student then can work however many/few hours they desire; however, the fewer hours the student works the longer it will take to graduate.
During the coursework phase of the dissertation, the student does get Christmas break, spring break, and summer break. These times are great opportunities to relax from the stress of coursework, take vacations, and be with family. However, a break is not like High School breaks. The student usually still has assignments and/or projects to work on during these breaks.

===How long do you do it?===
To earn an accounting doctoral degree, it takes most students four to five years of dedicated work (i.e., students normally work full time on a Ph.D. and do not have a full or part time side job). The amount of time to get the degree varies based on how hard a student is willing to work, the traditions and beliefs of the university granting the degree, and the rigor of the Ph.D. program. The four or five years usually consists of two to three years of coursework and then whatever time is necessary to write the dissertation (usually one or two years).

===Stipend===
Usually accounting doctoral students receive a full tuition and fees waiver while working towards completing their degree. They often also receive a stipend in exchange for teaching or being a researching assistant. The stipend can range from $12,000 to $30,000+ depending on the school. The requirements for teaching and being a research assistant also vary widely depending on the school. In general, schools with a greater research reputation pay a higher stipend and require less teaching than schools with a lesser research reputation.
|-
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There are three significant phases to an accounting doctoral program (1) coursework, (2) comprehensive exams, and (3) the dissertation. Also, during each of these phases you are expected, at most schools, to work as a research assistant or teaching assistant (or teach your own class). In this section we discuss each of these five topics individually.

===Coursework Phase of the Ph.D. Program===
During this phase of the accounting program you are a traditional student. That is, you go to class, have tests, and all the other things you probably did as an undergraduate or masters student. There are a few differences from your undergrad. First, the classes are a usually a lot harder. Second, you tend to not take as many different classes at the same time. Third, there are fewer students in each class.

[[Image:Students.jpg|left]] The courses you take are commonly separated into major courses, minor courses, and then other "tools" courses. The major courses focus on your discipline, with a particular focus on the research your discipline conducts. For example, in accounting you do not take any more classes where you learn the rules of how to be an accountant (i.e., in-depth study of tax law, audit practice, financial transactions, etc.). Instead, your class is focused on understanding how you research accounting issues. Often times the classes take the form of seminars. A typical seminar class will entail reading several academic research papers and then having one class member present on those papers. The presentation takes the form of an active discussion of the strengths and weaknesses of the paper, how the paper could be extended, the theory the paper builds off, etc. The professor usually takes a somewhat back-seat approach to seminars and allows the students to do much of the discussion. Professors then chime in discussing points the students missed or to emphasize particularly important concepts. Most programs have students take several different accounting research seminars. The seminars are grouped based on [[Research Interests|research topical areas or methodologies]].

The minor courses in a Ph.D. are taken with Ph.D. students in other areas. In accounting, students often minor in economics, finance, information systems, psychology, or statistics. The minor courses are usually major courses for students in those other fields. In most of these classes, the focus is once again on understanding the research that these disciplines conduct. Minor courses can take the form of seminars or a more traditional lecturing format.

Finally, the "tools" courses are courses that are intended to build specific competencies so that individuals can conduct research. These types of courses often center around gaining knowledge of statistical methods or experimental design. They may also focus on the basics of the scientific method and philosophy of science. Depending on what type of research you want to conduct, these courses can vary significantly.

The coursework takes two years for most Ph.D. programs. In some instances, this is extended to three years--especially if incoming students have a lack of background knowledge or have been away from school for an extended period of time. Your work is very structured during the coursework phase of the program and will be very similar to your undergrad or masters experience.

===Comprehensive Exam Phase of the Ph.D. Program===
After you finish coursework, Ph.D. students are required to pass a comprehensive exam. This exam may be a written exam, oral exam, or both. Most accounting Ph.D. programs require a written comprehensive exam. The purpose of the comprehensive exam is to test whether students have a strong grasp of the current and past research findings in their discipline and whether students are capable of understanding the methods used to conduct research. Studying for the exam also helps students identify important gaps in the research stream or interesting questions. These often times turn into a students dissertation topic. Most students will spend several weeks and even months preparing to take their exams. The exams usually last an entire day or are spread over two or more days.

The exact format of the comprehensive exam can differ significantly from university to university. The most common form of a comprehensive exam are essay questions and a review of a paper. If asked to review a paper, the student will be given a "finished" academic paper (usually a working paper) and asked to write a reviewer report. This is similar to the task of reviewing academic papers for peer reviewed journals, as professors are sometimes expected to do. The student will have a set period of time to read the paper and write a review explaining the strengths and weaknesses of the paper.

After completing the exam, your professors will grade your exam and let you know whether you passed or not. If you did not pass, you are often allowed to take the exam one more time (if you fail the second time, you are usually dismissed from the program, although this does not occur frequently at most programs). If you pass the exam, you enter the dissertation phase of the program. Some universities also grant you a masters degree upon successful completion of the comprehensive exam.

Studying for and taking the comprehensive exams is a stressful part of the Ph.D. program. Becoming an expert on the research in your field is a laborious process. The time is also completely unstructured such that procrastination is possible and can really hurt your chances of passing if you do not take your study time seriously. Although difficult, the feeling of passing your exams is euphoric. Also, you gain significant confidence in your abilities as a scholar when you pass the exams and know that you are an expert on research in your field.

===Dissertation Phase of the Ph.D. Program===
The third and final portion of the Ph.D. program is the time spent preparing your dissertation. The process of writing a dissertation has several parts.

After finishing your comprehensive exams, and often times before then, you identify a faculty member to serve as your dissertation committee chair. This is usually someone who shares an interest or similar research skill set. This person serves as your mentor through the dissertation process and is incredibly important in helping you develop your academic career.

[[Image:Students 2.jpg|left]]After selecting a chair, the first part of developing a dissertation is coming up with a research question. This part of the dissertation starts now, that is, you can develop an interesting question to answer at any time and use that for your dissertation. Ideally as you study for your comprehensive exams or work in other classes you create a list of interesting research questions. You then decide, with help and guidance from your chair, to use one of these questions for your dissertation.

After developing an idea, you have to refine the idea to the point that you are ready to pass your dissertation proposal defense. The time required for this depends on how diligently you work on the project and on your university's norms. Some schools required a virtually finished paper at this point, others require a much less refined idea. As you get ready for the proposal defense, you will spend a significant amount of time working with your chair. The proposal defense is a formal meeting where your dissertation committee (several faculty members including your chair) quiz you about your research idea. They are testing to see whether your proposal has merit and if upon completion the work is sufficient to earn a Ph.D. After your presentation and a question and answer period, the committee will vote. A successful vote establishes a contract between you and the university such that if you complete your end of the deal, they will award you your degree. An unsuccessful vote means you will have to continue to refine your idea or select a new idea and go through the process again.

After passing the dissertation proposal defense, you conduct the rest of your research and produce a final copy of your dissertation. You then present this final copy at your dissertation final defense. Again, a committee of faculty examines what you did and questions you about your work. After they finish questioning you, they vote. If they vote in the affirmative, you are awarded a Ph.D. If they vote in the negative, you will be required to rework your dissertation and repeat process.

The time to complete a dissertation varies widely. A dissertation may be completed in a single year or as many as 9 years. The average time to completion is usually 2-3 years.

===Working as a Teaching Assistant or Teaching your Own Class===
Doctoral students often earn their stipend (a stipend is the money a Ph.D. program pays you while you attend) by teaching or helping to teach classes at the university. The amount of teaching that you are required to perform is usually a function of the research ranking and funding of the school. Private schools and schools that conduct more research will generally have a lower teaching expectation. You should be aware of the teaching requirements that are expected when you apply to programs. The greater the teaching requirement, the less time you will have available for research.

Often doctoral students teach introductory financial or managerial courses. Occasionally students will teach higher level classes, but even then they are usually still undergraduate courses. It would be very rare for a doctoral student to teach graduate courses.

===Working as a Research Assistant===
[[Image:Library_2.jpg|right]]As the name implies, working as a research assistant means that you assist a professor in conducting research. At the beginning of the semester you are either assigned or selected (or some combination of both depending on the program) to work with a professor. The professor will then ask you to help in conducting research. What you do usually depends on (1) what you are capable of doing and (2) the professor's needs. Thus your experience as a research assistant can vary widely.

Examples of different types of activities you may be asked to perform include hand collecting data (e.g., searching press releases for pro forma information for hundreds/thousands of companies), finding previous research that is related to a topic, writing up a summary of previous research on a topic, designing an experiment, conducting statistical tests, writing up final results for a study, or supervising other students in these tasks. As your skill level for research increases, you are usually assigned more important roles in the research process. Depending on who you work with and what you do, you may even be considered to be a coauthor on a project. This should not be expected in most instances, but it is possible.

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==Why not get a Ph.D.?==
While we have mentioned many of the positive aspects of earning a Ph.D., there are several costs to this decision that are important to weigh. These can be viewed as red flags that might cause you to second guess going into academics.

In relation to the benefit of flexibility, we mention the curse of flexibility. There is little oversight of the day-to-day, week-to-week, and month-to-month progress you are making in a doctoral program and as a professor. Once coursework is finished, there are few deadlines and it is unlikely that someone is looking over your shoulder telling you what to do. If you are not self-motivated and able to work in an unstructured environment, you will struggle in a Ph.D. program and as a professor.

If you do decide to start a Ph.D. program, be prepared to give it some time. The first semester or two will likely be very challenging and will not be representative of what you should expect during the rest of your time as a doctoral student or throughout your career as a professor. Students who drop out of a program after one semester have not given the school, or themselves, a fair chance for successful completion of the program. Getting a Ph.D. is very rewarding, but it does require effort. If you do decide to enter a Ph.D. program, be committed to finishing at least one or two years before considering whether you should continue.

For an additional perspective, read two former Ph.D. Prep students' stories about their decisions to [[Why I didn't get a Ph.D.|''not'' pursue a Ph.D.]]

==More Information==
These are the basics of life as a doctoral student. For more information, see the following pages:
* [[Life as a Professor]]
* [[How do you succeed in a Ph.D. program?]]

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Teaching and Service

2011-02-21T23:40:09Z

Kurt Gee:

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* [[How to ask good questions in workshop]]
* [[How important is discussing papers and being a moderator at conferences?]]
* [[What conferences are the best to attend?]]
* [[What is a Ph.D. seminar really like, and how can I prepare?]]

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* [[Accounting Humor]] - Great for the classroom
* [[Accounting Quotes]] - Great for the classroom
* [[Recommended Books]]
* [http://honolulu.hawaii.edu/intranet/committees/FacDevCom/guidebk/teachtip/teachtip.htm#motivating Teaching Tips] - The University of Hawaii has created a extensive guidebook to help improve teaching. Some of the tips listed cover topics such as designing courses, improving teaching techniques, teaching using questions, spotting plagiarism, and avoiding stress.
* [http://www.freeloadpress.com Freeload Press] provides free textbooks for students. Textbooks could be used for a course or alternatively as a test bank of ideas for homework, quizzes, or tests.
* [http://www.swlearning.com/accounting/car/gita.html Great Ideas for Teaching Accounting] - This site offers several ideas for teaching introductory financial and managerial accounting concepts. The examples are fairly basic, but they can be a good way to help students in early accounting courses understand important concepts.
* [[General Teaching Issues]]

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What conferences are the best to attend?

2011-02-21T23:35:47Z

Kurt Gee:

Accounting research conferences provide academics with many opportunities. Submitting an article to a conference provides authors with a chance to obtain valuable feedback from many other academics. At some conferences sponsered by some journals, articles that are accepted into a conference are almost guaranteed an acceptance at that journal. During a conference, academic have many opportunities to meet others and build their network.

In my experience the best conferences to attend are the following:

*AAA annual meeting (great for connecting with almost everyone).

*AAA section meetings (for me the FARS and International Section meetings have been useful)

*Journal conferences such as:JAE, JAR, JAAF, JBFA, RAST, CAR, etc. This are by invitation so to get invited you may need to submit papers or lobby with some people you know who go to these conferences. Great way to network and get feedback on your research.

Here is some information on these conferences:

* Information about the '''Journal of Accounting Research Conference''' can be found [http://www.chicagogsb.edu/jar/conference/index.aspx here]. The JAR conference is held each year in May at the Gleacher Center, The University of Chicago's downtown classroom building and conference center. It is an invitation only conference.
* Information about the '''Contemporary Accounting Research Conference ''' can be found [http://www.caaa.ca/CARConf/index.html here]. The CAR conference is held in the fall of each year at various locations in Canada. It is an invitation only conference.
*Information about the '''Journal of Accounting and Economics Conference''' can be found [http://www.simon.rochester.edu/faculty--research/journals--books/journal-of-accounting--economics/JournalofAccountingEconomics2008Conference/index.aspx here]. The JAE conference is held each fall at various locations (most recently at Rochester University). It is an invitation only conference.
* Information about the '''Review of Accounting Studies Conference''' can be found [http://accounting.wharton.upenn.edu/rast/ here]. The RAST conference is held each fall at various locations (most recently at Duke University). It is an invitation only conference.
* The Journal of Accounting, Auditing, and Finance (JAAF) conference is held each year in New York and is sponsored by NYU. It is an invitation only conference.

International conferences are also very good. The best being the European Accounting Conference (annually) and the IAAER world conferences (every two years).
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How do I get into a research intensive PhD program?

2011-02-21T23:33:51Z

Kurt Gee:

* Study for the [[The GMAT|GMAT]] and get a good score. At "top" schools, most students will have a [[The GMAT|GMAT]] score of 700 or above with a minimum of 600. (However, the [[The GMAT|GMAT]] is just one factor in your [[Applying to a Ph.D. Program|application]].)

* Take your [http://marriottschool.byu.edu/soa/curriculum/phdprep.cfm Ph.D. Prep Track] courses seriously and learn as much as possible.

* Get research going with faculty. Take your ideas to them and take initiative so you have the opportunity to have co-authored work in progress.

* Seek the advice of [[BYU Alumni and Friends|current professors and doctoral students]] so you know which schools you should apply to.

* Apply to [[Applying to a Ph.D. Program#Selecting the Right Program|programs that fit]] your needs and interests. This is critical as those Ph.D. prep students who have not finished their Ph.D. did not fit well at the schools where they began studying.

* Your [[Applying to a Ph.D. Program#Statement of Purpose|statement of purpose]] is very important. Make sure you spend a lot of time crafting this document and have several individuals read it and comment on it.

* Get good [[Applying to a Ph.D. Program#Letters of Recommendation|letters of recommendation]]. Although you cannot control what is written about you, you should be professional in your interactions with faculty. A good letter of recommendation can go a long way, and a mediocre letter can shut doors very quickly.

* Consider attending an academic [[What conferences are the best to attend?|conference]] during Fall of your last year in the MAcc. Doing so will allow you to meet the faculty you could be working with at schools, and making a decision to accept you is much easier if the faculty have met you and know that you are into research enough to go to academic conferences. In the 2007-2008 year, I know of two students that attended conferences, who, as a result of going, got into the program they decided to go to.

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Accounting Quotes

2011-02-21T23:24:54Z

Kurt Gee:

*'''From the Autobiography of Ben Franklin:'''

In 1733 I sent one of my journeymen to Charleston, South Carolina, where a printer was wanting. I furnish'd him with a press and letters, on an agreement of partnership, by which I was to receive one-third of the profits of the business, paying one-third of the expense. He was a man of learning, and honest but ignorant in matters of account; and, tho' he sometimes made me remittances, I could get no account from him, nor any satisfactory state of our partnership while he lived. On his decease, the business was continued by his widow, who, being born and bred in Holland, where, as I have been inform'd, the knowledge of accounts makes a part of female education, she not only sent me as clear a state as she could find of the transactions past, but continued to account with the greatest regularity and exactness every quarter afterwards, and managed the business with such success, that she not only brought up reputably a family of children, but, at the expiration of the term, was able to purchase of me the printing-house, and establish her son in it.
I mention this affair chiefly for the sake of recommending that branch of education for our young females, as likely to be of more use to them and their children, in case of widowhood, than either music or dancing, by preserving them from losses by imposition of crafty men, and enabling them to continue, perhaps, a profitable mercantile house, with establish'd correspondence, till a son is grown up fit to undertake and go on with it, to the lasting advantage and enriching of the family.

*'''From Wilhelm Meister’s Apprenticeship by J.W. von Goethe (If Goethe thinks accounting is cool, it has to be)'''

"Away with it, to the fire with it!” cried Werner. “The invention does not deserve the smallest praise: that affair has plagued me enough already, and drawn upon yourself your father’s wrath. The verses may be altogether beautiful; but the meaning of them is fundamentally false. I still recollect your Commerce personified; a shrivelled, wretched-looking sibyl she was. I suppose you picked up the image of her from some miserable huckster’s shop. At that time, you had no true idea at all of trade; whilst I could not think of any man whose spirit was, or needed to be, more enlarged than the spirit of a genuine merchant. What a thing it is to see the order which prevails throughout his business! By means of this he can at any time survey the general whole, without needing to perplex himself in the details. What advantages does he derive from the system of book-keeping by double entry! It is among the finest inventions of the human mind; every prudent master of a house should introduce it into his economy."

*'''Also from Ben Franklins Autobiography'''

In 1737, Colonel Spotswood, late governor of Virginia, and then postmaster-general, being dissatisfied with the conduct of his deputy at Philadelphia, respecting some negligence in rendering, and inexactitude of his accounts, took from him the commission and offered it to me. I accepted it readily, and found it of great advantage; for, tho' the salary was small, it facilitated the correspondence that improv'd my newspaper, increas'd the number demanded, as well as the advertisements to be inserted, so that it came to afford me a considerable income. My old competitor's newspaper declin'd proportionably, and I was satisfy'd without retaliating his refusal, while postmaster, to permit my papers being carried by the riders. Thus he suffer'd greatly from his neglect in due accounting; and I mention it as a lesson to those young men who may be employ'd in managing affairs for others, that they should always render accounts, and make remittances, with great clearness and punctuality. The character of observing such a conduct is the most powerful of all recommendations to new employments and increase of business.

*'''From Historian Alfred Crosby's book The Measure of Reality:'''

In the past seven centuries bookkeeping has done more to shape the perceptions of more bright minds than any single innovation in philosophy or science.
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Applying to a Ph.D. Program

2011-02-21T23:20:51Z

Kurt Gee: /* The Application Process */

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So you have decided you want to get a Ph.D....Now what? The next steps in the process are 1) to decide which programs you should apply for, 2) fill out your applications, 3) hopefully visit several schools, and then 4) make your final decision. On this page, we provide an overview of the process and specific suggestions for being successful in choosing and being accepted into an accounting Ph.D. program.
==Selecting the Right Program==
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==Question to consider when applying to programs==
Here is a list of some questions that you might want to think about when applying to programs (some questions taken from [http://www.wharton.upenn.edu/doctoral/admissions/selecting.cfm here]):
* How many faculty are working with students? Do students regularly coauthor articles with faculty?
* How many faculty members are doing research in areas related to my own interests?
* What opportunities are there to work with a variety of faculty and to be exposed to different research methodologies?
* Am I sufficiently qualified to enter this program?
* Many Ph.D. students change their vision of research and many change their intended concentration area after joining the program and being exposed to a variety of research styles. Does my program of choice offer flexibility needed to do so?
* Is there financial support for students to attend academic conferences to present their own research?
* What opportunities are there for students to participate in colloquia, both as an attendee and as a presenter?
* What are the TA, RA, and teaching requirements of the program?
* What is the department's placement record? What types of jobs do graduates take and where?
* Finally, how well do graduates of the program perform in the long term (contributing to the field through publication, practice of management and earning tenure)?
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The most important criterion for success in an accounting Ph.D. program is to find a program that "fits" you. In deciding which programs do or do not fit, it helps to know what you want. Specifically, what type of career do you want when you graduate with your Ph.D.? Are you hoping to spend most of your time teaching or researching (or some combination of both)? How many hours do you want to work a week? How much money do you want to make? What subject of accounting (e.g., AIS, auditing, financial, managerial, tax, etc.) do you hope to teach and hope to research? While the answers to these questions are not required to apply for a Ph.D. program, it does help in selecting a program where you will "fit" well.

[[Image:Man_Columns.png|left]]

As a very general "rule-of-thumb," academic prestige is usually based on research productivity, that is, the more successful an individual or school is at publishing research in respected journals, the more "revered" the individual/institution. Connected to research productivity is pay. Generally speaking, the more research intensive the university, the higher the pay. Finally, professors often change schools over the course of their career. In general, it is easier to move from a research-intensive school to a more teaching-intensive school. Going in the opposite direction is more difficult because it is hard to sustain high levels of productivity as a researcher if you have a heavier teaching load and research-intensive universities will want to see evidence of research productivity/potential before hiring you.

As you think through the research/teaching balance, do not make the mistake of assuming one is a better or worse option. Both options have costs and benefits and whether the costs and benefits are better/worse depends on your individual goals. Thus, knowing what your goals are is important for deciding where to apply. If you have a strong desire to focus more on teaching/research, you will be more successful going to a Ph.D. program that emphasizes the area of your interest. At the same time, do not rule out the possibility of changing your mind as you study in a Ph.D. program. Most academics decide to become a professor because they were originally attracted to teaching. Many, however, find that researching is as rewarding (or even more rewarding for some) than teaching. Further, research can often complement your teaching such that you become more effective in the classroom. Keep an open mind as you learn more about the life as a professor and allow yourself to give full consideration to all aspects of the life as a professor.

Once you have decided what you want to do with your career, then the following suggestions will help you decide where to go.

* Gather as much information about different schools as you can. A good starting point is visiting each school's official web page as well as the different [[University Information|university pages]] on this website.

* Talk to people who have either been at a school or are currently at the school of interest. Please be respectful of the time of the people you are contacting. Ph.D. students and faculty are busy so asking them questions that are already answered on the school's web page is wasting their time. Also, don't send out the same email to multiple people at the same school. Students and faculty talk and it looks bad for you to send out a form e-mail requesting information.

* Determine what type of research you are interested in conducting. Certain schools do not support some research topical areas and/or methodologies (see these [http://www.byuaccounting.net/rankings/ accounting rankings] to see what research particular schools do and do not support). Make sure the schools you are considering do what you want to do. Do not expect to go to a school and convince professors to change the area of research they are focusing on to work on projects that interest you. You can expect them to continue working on what they find interesting and letting you work with them if they think you will be helpful to them.

After you have gathered information about schools that interest you, you will need to apply to these schools. Hopefully, you will get to visit several schools and find which one fits. An important warning: while you may be tempted to go to the school other people consider "best," it is far more important that you feel comfortable and like where you will work. Numerous Ph.D. students have dropped out because they didn't fit with the school. Making sure you fit with the school is far more important than making sure you are at the school others consider the "best." On the other hand, it is important to get information from a wide variety of sources. If a program has developed a reputation, there is probably a reason.

==The Application Process==

'''What Are Committees Looking For?''' In a doctoral program, the faculty is trying to decide if you have the brilliance and dedication necessary to become an important researcher in your specialized field. Both the department and the individual faculty members want to avoid students who need a lot of guidance or who have difficult personalities. ''Therefore'', the committee favors students who appear well adjusted and whose research goals are well focused. Advisers regularly say that their favorite type of student in one who comes in knowing just what thesis topic he wants to work on. As one professor said, "You need a student who's quick to learn, self-motivated, technically good, and a real self-starter--and most students are not." [From ''Getting What You Came For'' (Peters 1997)]

Thegradcafe.com is a place where students can post when they heard back from schools. As such, you can see when different schools traditionally get back to their students and how. Find the results for accounting [http://thegradcafe.com/survey/index.php?q=accounting here]. Feel free to post your results there so that future students can benefit.

Most schools consider several different factors when deciding which candidate to admit into their program, including GMAT/GPA, Letters of recommendation, and your statement of purpose. The factors considered important vary depending on the institution. However, in general, schools use GMAT and GPA to perform an "initial screen" of the many applicants. Those who surpass the thresholds set by the school move into the "second round" and their applications are more carefully considered. Thus, GMAT and GPA alone will not get you into a program, but the absence of strong scores in these areas may keep you out of a program.

===GMAT and GPA===
[[Image:Student_Computer.jpg|left]]Your [[The GMAT|GMAT]] score is an important component of your application. While a high [[The GMAT|GMAT]] score will not guarantee that you are accepted into a given program, a low score can eliminate you from consideration. For most research-intensive universities, a 700 is often considered the "magic number," although the actual benchmark will vary between schools. Schools often state what the minimum or average [[The GMAT|GMAT]] score is for their students. Some schools will focus mostly on the score from the quantitative section, while others will also put significant weight on the verbal section. This is because the program will likely require good quantitative skills, but writing skill may determine how likely you are to publish your papers.

As a word of advice, don't despair if you don't do well on the [[The GMAT|GMAT]] on the first time. The format of the exam and the types of questions may be unlike anything you've ever done before. Study very hard before you take it the first time, because it will save you time and money if you don't have to retake it. However, if you have a bad day, realize that many people have done poorly on their first attempt, before retaking it and doing significantly better. Many people have gotten below a 600 on their first attempt, and over a 700 the second time around.

Your GPA is often considered jointly with your [[The GMAT|GMAT]] score in evaluating whether your application should be considered more carefully. Schools may also consider your major and minor GPA, or grades in specific classes they think are important. You may be able to improve your chances of getting into a top research school if you have done well in courses in economics, statistics, and math.

===Letters of Recommendation===
[[Image:Studying.jpg|right]]
You will generally want to obtain letters of recommendations from academics. Typically, if you have gotten to know a particular professor well (e.g., you have served as their TA or RA), you will want to obtain a letter from them. Also, you might consider what they are known for. If a professor has won many teaching awards but is not research active, they may be an excellent source for a letter if you are applying to teaching schools, but maybe not as strong if applying for research schools. Much of this type of information can be found on each professor's vita.

Most professors will be happy to provide you with a good letter of recommendation. Note however, that this can be a significant time commitment for them, if they are planning to write you a strong letter. You should be very courteous and respectful in asking for a letter. If they decline, it may be because they don't believe they can write you a strong letter or because they do not have time. You should be respectful of their decision. Remember to ask well ahead of the deadline and give them plenty of time to write the letter. It's usually ok to give a kind reminder a week or two before the deadline if they haven't yet written the letter.

===Statement of Purpose===
The statement of purpose is an essay that summarizes who you are and who you want to be as a professional. When writing the essay, you may want to consider the following suggestions:
* Consider the audience you are writing for. If you are planning to go to a research school, emphasize your research abilities and interests in your essay. If you are planning to go to a teaching school, emphasize teaching in your essay.
* The essay is evaluated both on content and presentation. Make sure you writing is clear, easy to understand, and grammatically correct. Professors will infer a great deal about your future ability based on your writing.
* The essay is a chance to present new and interesting information about yourself. You do not need to repeat your GMAT, GPA, or other things contained in other areas of the application.

==Fly-outs==
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==How to act during Fly Outs==
===Do===
* Be cordial in all respects.
* Call schools and let them know before you visit if you have ''accepted'' another offer. Schools will view it as a slap in the face if you have formally accepted with another school and still fly out. If you are highly interested in another school but have not formally accepted, you still may consider flying out to another school if you have already arranged a campus visit.
* Research on the school. Read about the professors and their work and have intelligent questions to ask them. Read about the area. This is one of the most important job interviews of your career.
* Send a thank you note/letter/email after visit is over. Make sure the email is not a form email. You should send individual responses if you send a response to each person you met.
* Remember the schools where you don't go are likely to consider hiring you. Leave a good impression and it will increase your chance of getting a job once you graduate.
===Do NOT===
* Undertake your application or campus visits lightly. How you act during the campus visit will not only affect your Ph.D. placement but also your potential future job placement. The academic accounting community is very small, memories very long, and bridges are easily burned.
* Act arrogant. More so than any other personality trait, arrogance has cost many excellent candidates the opportunity to attend the program of their choice. There are plenty of other candidates who are as qualified (or more qualified) than you are to enter a Ph.D. program. Make sure you come across as humble, willing to work hard, and a nice person.
* Schedule visits if you "know" you won't go to that school. If you might go to the school, then go, but if you know there is no way you will go to the school, don't waste their time and money.
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As part of the interview process, doctoral programs often bring students in for a campus visit. Only those students that the program is seriously considering for admittance are brought in for a visit. Some universities will first do phone interviews with the candidates they are interested in before they fly applicants in for a visit. It is important to remember that just because you are being flown out does not mean you will be given an offer by the university. In general, the purpose of the fly-out is to evaluate the candidate on softer skills (e.g., interpersonal skills, likability, etc.) rather than quantitative skills (e.g., GMAT, GPA, etc.) and to serve as a chance for the institution to recruit the individual and sell the program.

The typical campus visit usually includes meal times, one-on-one time with professors, and attending a workshop/class. During your stay, one or more professors will take you out for dinner and/or breakfast. This is an informal meeting. You should be prepared to talk about why you want to enter a Ph.D. program, what are your research interests (if you have any), what are your future goals, why you are interested in that school, and most importantly be able to ask relevant questions about the school and/or individual professor. You should not be asking questions about the school that you can find out for yourself (i.e., make sure you read the school's doctoral program web page and the individual professor's web pages as well).

Your one-on-one meetings with professors usually last 30 minutes. These meetings can range from the professors conducting a mini job interview, to a friendly open dialog. You need to make sure you have enough things to talk about to fill up an entire 30 minutes. One of the best things you can talk about is the professor's own research. Reviewing a faculty member's vita before an interview is a good way to get an idea of the type of research they do. Alternatively, you could ask the professor to describe one of their more recent projects. It is not a bad idea to bring a notepad to take notes. On the notepad, you might consider jotting a list of the questions you want answered during your visit. You can ask the same question to multiple professors as each professor will likely have a slightly different take on the question.

[[Image:Conference.jpg|left]]Often times, you will attend a doctoral seminar or a workshop presentation. If you can read the papers for the workshop or seminar before you get there that would be fantastic as it would improve the chance of you understanding what is happening. You are not required to make any comments, and you shouldn't just to show off your speaking ability. If you have [[How to ask good questions in workshop|good questions/comments to make]], you can do that, but make sure you aren't speaking to try and show how smart you are. These workshops give you a good idea of what the tone of the school is like.

On a practical note, the school will usually cover airfare, transportation, and meals. The school may give you a budget and allow you to make plans (they usually reimburse you after you provide receipts) or they may book everything for you. If you are unsure, ask whoever is recruiting you how the school handles the finances of the fly out.

Again, remember that during the campus visit you are being recruited and evaluated. You need to make sure you do your best to sell them on yourself and also take some time to evaluate the school to see if you would fit if given an offer. Be forthcoming about yourself and your interests. You don't want to end up at a school whose faculty are uninterested in or hostile to your research interests or that has a culture that doesn't suit you. See the sidebar for specific dos and don'ts during your fly-out.

==The Decision - Which Program to Attend==
You have done all the research, you have visited schools, and you have talked with lots of people, now you are ready to make the decision of where to go to school. How in the world do you make this critical decision?

Steve Kachelmeier's (University of Texas - Austin) story is one of the best illustrations of making the decision the right way. He created a table with the most important criteria that he should consider across the top and each program listed down the side. He carefully mapped how each school fit his criteria, taking care to list the positives and negatives. After he was finished with this exercise, he folded it in half, thought for a minute about which program he would like best, and then throwing his carefully constructed chart away chose to go to the University of Florida. At the end of the day, he went to the program he liked and where he thought he would fit well.

There is no magic formula for deciding where to go. A few pointers will help as you make the decision. First, although this may sound like a broken record, go to the school where you fit best. Fit is far more important than any other criteria. Second, it is hard to make a bad decision. If you are willing to do your best, most programs will help you learn and be successful. Third, if you have a spouse or significant other, include them in the decision. Having support from your spouse during the program is extremely helpful in being successful. Listen to their needs and desires as you make the decision. Finally, quit stressing and celebrate you have been admitted into a Ph.D. program! You are well on your way to a great career.

A word of advice on what to do once you have made your decision. It is important that you notify schools as soon as possible of your choice, especially if you have offers from other schools. These other schools will likely want to invite someone else to their program and while you are deciding, they often hold offers to other candidates. As soon as you have eliminated a school from consideration, kindly and courteously let that school know so they can move on (e.g., you have 3 offers and have decided you will not go to University X. Let University X know as soon as possible even if you are still deciding between University Y and Z). In a similar vein, try and make the decision of where you are going as soon as possible rather than drag the decision out. Schools appreciate being told earlier rather than later so they can recruit other candidates.

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