Should I get a Ph.D. in a subject area other than accounting?

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Although the purpose of this website is to help potential doctoral students to receive a Ph.D. in accounting, there are still viable reasons for choosing an area of specialty other than accounting. For many people, a Ph.D. in accounting may be too focused (i.e. their research interests may lie outside of the typical accounting research streams). Ultimately, the potential academic should weigh other options carefully to determine the path that will lead to both career and personal success. Most importantly, you should choose a research and teaching concentration that can sustain your intellectual drive and passion.

Many doctoral business programs around the country offer a Doctorate of Business Administration (DBA) rather than a specific PhD in accounting. Many research intensive programs award a DBA to their doctoral students who choose to specialize or concentrate in accounting. Because emphasis is put on learning the skills to research effectively, many seminars for doctoral students include students from all concentrations. You may share graduate courses with students who are specializing in economics, finance, organizational behavior, marketing, etc.

Although the academic community treats DBAs and PhDs as interchangeable in hiring faculty members, some subtle differences may exist in program outlines. Institutions offering DBAs may focus more on the practical applications of research, whereas PhD programs tend to focus more on theoretical applications. The skills learned in each program are similar, but graduates from DBA programs may be more inclined to enter the private sector and not stay in academia, than will graduates from business PhD programs.

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