Accounting Information and Management PhD

Degree Requirements

The following requirements are in addition to, or further elaborate upon, those requirements outlined in The Graduate School Policy Guide.

Requirements may also be found in the Program Guidelines for Accounting Information and Management PhD students that is issued by the Kellogg School of Management.

Master's Degree

While the goal of our doctoral program is the awarding of a PhD degree, a Master of Science (MS) degree may be awarded to currently enrolled, qualified Kellogg doctoral students. Students who are continuing for a PhD degree, or students who withdraw from the PhD program, may be considered for one of two MS degree options noted below.

  1. MS in Managerial Economics & Strategy – a minimum of three quarters of coursework and a “master’s pass” on the preliminary exam in  microeconomics. Note: the student who wishes to obtain this degree must elect to take the preliminary microeconomics examination; this exam is not required otherwise.
  2. MS in Accounting Information & Management – a minimum of six quarters of coursework and a “master’s pass” on the preliminary exam in Accounting.

Both MS degrees require that students be in good academic standing; to have completed the minimum required coursework with a cumulative 3.0 GPA; and to have achieved a minimum of a “master’s pass” on the preliminary (“field”) exam.


Total Units Required: 18

Students in the PhD program are required to take 18 courses or a minimum of 3 courses in fall, winter, and spring quarters during years one and two. Required courses for the degree are listed below:

Course Title
ACCT 540-1Empirical Research in Accounting I (taken in years one and two)
ACCT 540-2Empirical Research in Accounting II (taken in years one and two)
ACCT 550-1Research in Accounting Theory I
ECON 410-1Microeconomics
ECON 410-2Microeconomics
ECON 410-3Microeconomics
ECON 480-1Econometrics
ECON 480-2Econometrics
ECON 480-3Econometrics

To fulfill the 18-course requirement for the PhD degree, students must take at least 7 approved electives (ACCT 499-0 Independent Study qualifies), in addition to the 11 required courses listed above. Students must maintain a minimum overall GPA of 3.0 to be in good academic standing.

Other PhD Degree Requirements

  • Examinations: PhD qualifying exams must be completed by the end of the first and second year. Each exam is based on the accounting PhD courses taken at the end of each year. 
  • Research/Projects: Oral presentation of a research paper by September 15 in the first and second year, at which time the performance on the qualifying exams, coursework, and second-year paper are reviewed and students are passed into candidacy.
  • PhD Dissertation: Original and significant research. Topic and advisor or advisors should be selected by the end of fall quarter of the third year; presentation of preliminary results (prospectus) to their committee no later than winter quarter of year four.
  • Final Evaluations: Oral final examination on dissertation and submission of an approved dissertation.