Michigan State University

What you'll study

The PhD in Accounting and Related Services emphasises rigorous training in accounting theory, empirical methods and pedagogy. Core coursework commonly covers advanced financial accounting theory, managerial accounting and control systems, auditing theory and research, and taxation research topics. Students also take advanced quantitative-methods courses such as econometrics, statistics for research, microeconomics for business and, where relevant, courses in data analytics or machine learning.

Beyond coursework, the programme focuses on independent research. Typical elements include reading seminars in specialised accounting areas, research workshops where students present working papers, a sequence of supervised dissertation research credits, and teaching practicum experience. Students develop a dissertation that makes an original contribution to accounting literature, often using archival data, experimental methods, fieldwork, or analytical modelling.

• Advanced Financial Accounting Theory
• Advanced Managerial Accounting and Control
• Auditing Research and Methods
• Tax Research Topics (as applicable)
• Econometrics and Advanced Statistical Methods
• Microeconomic Theory for Business Research
• Research Seminars and Workshop Presentations
• PhD Dissertation Research and Proposal Development

Structure

The programme follows a typical doctoral trajectory: an initial phase of coursework and method training, a comprehensive or qualifying examination to assess readiness for research, a proposal stage where students define their dissertation topic and committee, and a dissertation period culminating in a defended thesis. Students are expected to engage continuously with departmental research seminars and faculty-led projects.

Entry requirements

Applicants are normally expected to hold a relevant master's degree or the equivalent background in accounting, finance, economics or a closely related field; outstanding applicants with a strong bachelor’s degree and exceptional quantitative preparation may also be considered. Successful candidates typically demonstrate strong academic records, quantitative skills, and prior research potential.

• A bachelor’s and preferably a master's degree in accounting, finance, economics, or a closely related discipline (or equivalent preparation)
• Evidence of strong quantitative ability (coursework in econometrics, statistics, calculus or similar)
• Academic transcripts and a curriculum vitae detailing research or work experience
• Statement of purpose outlining research interests and fit with departmental faculty
• Letters of academic reference, normally two or three, from faculty familiar with the applicant’s academic or research performance
• Samples of scholarly work where available (e.g. term papers, honours thesis) and a preliminary research idea or proposal

Standardised test requirements (such as the GRE or GMAT) vary and may be requested; international applicants will also need to demonstrate English language proficiency in line with university policy. Admission is competitive and funding is commonly awarded to selected candidates in the form of assistantships or fellowships.

Career prospects

Graduates of the PhD in Accounting and Related Services commonly pursue careers in academia as faculty members, combining teaching with continued research. Others take research-oriented roles in industry, such as research departments of accounting firms, financial services, corporate finance and internal reporting units, or policy and regulatory organisations that require deep accounting expertise. Graduates also work as consultants, research analysts, and in senior roles that require advanced quantitative and analytical skills.

Typical employer types include universities and business schools, Big Four and mid‑tier accounting firms, corporate finance and strategy departments, governmental and regulatory agencies, and specialist research institutes.

Why study at Michigan State University

Michigan State University’s PhD programme in Accounting and Related Services is housed in the Broad College of Business, which supports doctoral students with a research-oriented environment, regular seminars and access to a diverse faculty with expertise across financial accounting, managerial accounting, auditing and taxation. The college provides structured mentorship, opportunities to collaborate on faculty research projects, and a community of doctoral students across business disciplines.

PhD students benefit from resources such as research centres, access to large archival and proprietary datasets, computing facilities, and teaching-development workshops. The department places emphasis on professional development: students gain classroom teaching experience, receive guidance on publishing in peer-reviewed journals, and are supported in preparing for academic job markets and conference presentations.

Funding support through graduate assistantships and fellowships is typically available to admitted doctoral students, enabling full-time dedication to research and training. The programme’s location also offers access to a broad regional business community for applied research collaborations and empirical data collection.