Curriculum

The AACSB Accredited Kania School of Management's PhD in Accounting(PhD) Program curriculum was designed to incorporate the recommendations and guidelines for executive doctoral programs provided by the Pathways Commission (a joint initiative of the American Institute of Certified Public Accountants and the American Accounting Association) and our accrediting body, the AACSB, as discussed in:

Charting a National Strategy for the Next Generation of Accountants, (Pathways 2012).

An Examination of Non-Traditional Doctoral Education, (Pathways 2014)

The Promise of Business Doctoral Education, (AACSB 2013)

Program has been approved by the Middle States Commission on Higher Education.

Purpose

The purpose of the program is to provide experienced professionals with the advanced skills and credentials required to secure and succeed in full-time, tenure-track faculty positions at accredited institutions.

Mission

The mission of the AACSB Accredited Kania School of Management PhD in Accounting Program is to transform experienced accounting practitioners into exceptional academics and teachers capable of producing advanced practice-relevant research grounded in the ethical foundation of our institution's Ignatian identity. These scholars will understand the global environment of academia and demonstrate advanced research, communication, and teaching skills. They will be poised to make a transformational contribution to both academia and business and, in the words of St. Ignatius, they will thus be positioned to "set the world on fire."

  • Each student will develop and demonstrate advanced practice-relevant research skills.
  • Each student will be capable of applying appropriate library research tools and techniques for the purpose of conducting research that is practice-relevant and advances the accounting literature.
  • Each student will be capable of identifying practice-relevant research questions through an understanding of the business literature and will develop a high level of expertise within his/her area of specialization.
  • Each student will be able to create well-designed and theoretically-supported constructs and hypotheses to address practice-relevant research questions to advance the accounting literature.
  • Each student will be capable of identifying, executing, and interpreting appropriate research methods to investigate and test constructs, hypotheses and models.
  • Each student will become aware of ethical dimensions in business and accounting, especially as embodied by the University of Scranton's Ignatian identity and mission to advance the accounting literature.
  • Each student will understand the global environment of academia, including its governance structure, processes and role in society.
  • Each student will demonstrate advanced written and oral communication skills consistent with the expectations of an academic career at a teaching-oriented institution.
  • Each student will demonstrate an understanding of relevant pedagogies including course objectives, student learning outcomes, assessment, course management and proficiency in teaching.
  • A rigorous research degree aimed at providing experienced professionals with the advanced skills and credentials required to serve and succeed in full-time, tenure-track faculty positions at accredited institutions.
  • The program incorporates key elements identified by the AACSB Accreditation Expectations for Curriculum, the AACSB Doctoral Education Task Force, and the Pathways Commission.
  • 53 Credit Hours (plus 30-36 from master's degree for a total of 87-93 credit hours).
  • A minimum of 20 on-campus residencies over a minimum of 3 years.
  • Typically 20-25 hours of time a week outside the on-campus residencies is required to complete the course assignments.
  • Comprehensive examinations at the end of year 2.
  • Learning goals and objectives grounded in components of the Ignatian identity and mission of The University of Scranton.
  • Required conference presentation and manuscript submission to a recognized and approved journal for publication consideration prior to completion of the program.
  • Required public defense of an original and practice-relevant Research Proposal and Dissertation.
  • Required transitional courses in Teaching & Pedagogy and Academic Governance.
  • Individual oversight, support, and mentoring from a Dissertation Chair, Dissertation Committee, Independent Reader and Program Director.

The curriculum is designed to progress the student knowledge and skills in three phases: (1) foundational knowledge and skills (2) intermediate/advanced knowledge and skills (3) dissertation development and execution. The three phases are summarized below.

Phase I - Foundational

During this phase the student will achieve, demonstrate and be assessed to ensure he/she has achieved learning outcomes in areas of: broad business theory (BUS 700), research process/approaches (BUS 701), academic governance (BUS 702), broad business literature (BUS 703), foundational research methods (BUS 704), and foundational Ignatian identity and mission of The University of Scranton (BUS 705).

Phase II-Intermediate/Advanced

Once the foundational learning outcomes have been provided, achieved and assessed, the student proceeds to intermediate and advance learning outcomes including: a deep investigation into the theories/constructs commonly used in the fraud behavior and auditing literature (ACC 706 and ACC 709), further investigation, reflection and integration of Ignatian identity and mission of The University of Scranton into his/her research and teaching philosophy (BUS 708 and BUS 715), a mastery of intermediate and advanced research methods (BUS 707 and BUS 710), an investigation of business research published in practice journals resulting in a manuscript submission (ACC 711) and in-depth exposure to accounting instruction to ensure the student builds highly-effective instructional skills (ACC 713). Upon the completion of these intermediate and advanced learning outcomes (including a comprehensive examination of the learning outcomes from the first four terms), the student advances to the dissertation phase of the curriculum.

Phase III-Dissertation

This phase requires the student to: identify practice-relevant research questions to be answered in his/her dissertation including a comprehensive review of the literature (ACC 712), prepare a comprehensive dissertation proposal including a literature review (building upon ACC 712), research design/constructs/hypothesis supported by theory, methods discussion including all data parameters/methodologies, a project plan and a public defense of his/her proposal to faculty (and others) at The University of Scranton (ACC 714), and formally execute his/her dissertation proposal project plan and provide ongoing and timely updates to the Dissertation Chair and Content Expert Scholar (both orally and in writing) with a particular focus on his/her data collection and analysis concluding with a public defense of his/her dissertation to faculty (and others) at The University of Scranton (ACC 716, ACC 717, ACC 718).

Year I Coursework

Fall 

  • BUS 700 Business Theory & Constructs (3 Credits)
  • BUS 701 Business Research Process & Design (3 Credit)
  • BUS 702 Academic Governance (1 Credit)

Spring 

  • BUS 703 Business Literature Review (3 Credits)
  • BUS 704 Research Methods I (3 Credits)
  • BUS 705 Ignatian Seminar I (1 Credit)

Summer

  • ACC 706 Fraud Research Seminar (3 Credits)
  • BUS 707 Applied Research Methods II (3 Credits)
  • BUS 708 Ignatian Seminar II (1 Credit)

Year II Coursework

Fall 

  • ACC 709 Corporate Governance Research Seminar (3 Credits)
  • BUS 710 Research Methods III (3 Credits)
  • ACC 711 Applied Practice Research (3 Credits)

Spring 

  • ACC 712 Dissertation Design (3 Credits)
  • ACC 713 Teaching & Pedagogy (3 Credits)

Summer 

  • ACC 714 Public Dissertation Research Proposal (4 Credits)
  • BUS 715 Ignatian Seminar III (1 Credit)
  • Comprehensive Exams

Year III Coursework

Fall 

  • ACC 716 Dissertation Research Execution I (4 Credits)

Spring 

  • ACC 717 Dissertation Research Execution II (4 Credits)

Summer 

  • ACC 718 Dissertation Research Execution III (4 Credits)
  • Public Dissertation Defense

BUS 700 Business Theory & Constructs (3 Credits)
This course provides the student with a foundational level of knowledge in the theory/constructs commonly used in business research. The student will analyze, critique, and present (orally and in writing) the theory/constructs used in top-tier journals and discuss how such theories/constructs may be utilized in his/her own future research.

BUS 701 Business Research Process & Design (3 Credit)
This course provides the student with a detailed understanding of the process and approaches used in business research. The course also requires the student to demonstrate proficiency in research design and library tools. The student will research specific topics and present key findings orally and in writing.

BUS 702 Academic Governance (1 Credit)
This course investigates the global environment of academia with a particular focus on governance structure, culture, processes, and the role of academia in society. The student demonstrates an understanding of academic governance both orally and in writing and prepares a plan for his/her own transition into an academic career.

BUS 703 Business Literature Review (3 Credits)
This course requires the student to perform reviews of select topics in the business literature through assigned manuscripts. The student acquires a broad understanding of the literature and identifies potential research questions. The student is required to summarize and present research gaps from the literature (both orally and in writing).

BUS 704 Research Methods I (3 Credits)
This course presents the student with a foundational level of knowledge in the methods/tools used in business research including data sampling and collecting, questionnaire design, regression, and other multivariate techniques. Through a series of readings and assignments, the student demonstrates mastery of this foundational knowledge.

BUS 705 Ignatian Seminar I (1 Credit)
This course exposes the student to the components of the Ignatian identity and mission of The University of Scranton. Through appropriate research, readings, and reflection, the student determines how the Ignatian identity and mission may influence his/her philosophy of research, teaching, and service.

ACC 706 Fraud Research Seminar (3 Credits)
This course examines theories/constructs commonly used in the fraud behavior literature. The student is required to research, analyze and present the constructs and findings of select literature pertaining to a series of practice-relevant research questions. The student produces a manuscript investigating one of the research questions.

BUS 707 Research Methods II (3 Credits)
The student may be required to repeat any or all of the Dissertation Research Execution courses due to insufficient progress, at which time he/she will be required to extend his/her program beyond year 3 at an additional cost.

This course provides the student with an advanced level of knowledge in methods/tools used in business research on topics such as data preparation, multivariate analysis, and dependence techniques. Through a series of assignments, the student demonstrates mastery of this knowledge and proficiency in the use of such tools.

BUS 708 Ignatian Seminar II (1 Credit)
This course continues to expose the student to the components of the Ignatian identity and mission of The University of Scranton. Through continuing research, reflection, and contemplation, the student determines the specific impact of the Ignatian identity on his/her philosophy of research, teaching, and service.

ACC 709 Auditing Research Seminar (3 Credits)
This course examines theories/constructs found within the auditing literature. The student is required to research, analyze, and present the ways in which such theories/constructs are used in addressing a series of practice-relevant research questions. In addition, the student produces a manuscript on the subject of one such research question.

BUS 710 Research Methods III (3 Credits)
This course presents the student with an advanced level of knowledge in methods/tools used in business research on topics such as interdependence techniques and structural equation modeling. Through a series of assignments, the student demonstrates mastery of this knowledge and proficiency in the use of such tools.

ACC 711 Practice Research (3 Credits)
This course requires the student to research current developments and announcements within the accounting profession and, in turn, identify a timely and relevant topic for research. The student researches the selected topic and produces a high-quality manuscript to be presented in class and submitted for publication consideration.

ACC 712 Dissertation Design (3 Credits)
This course requires the student to produce a comprehensive design for his/her dissertation research topic. Through an appropriate integration of a comprehensive literature review, identification of research questions, and creation of constructs/hypotheses that are supported by theory the student provides written and oral reports on his/her specific design.

ACC 713 Accounting Instruction (3 Credits)
This course provides the student with in-depth exposure to a series of pedagogies and other considerations designed to ensure highly-effective instructional skills. Coverage includes learning goals/objectives, syllabus design, alternative teaching methods and related critiques, and assessment. The student integrates The University of Scranton mission and vision into his/her instruction content.

ACC 714 Dissertation Research Proposal (4 Credits)
This course is a continuation of DBA 712. The student provides additional empirical support for the literature review, constructs/hypothesis, and related theory. The student investigates and includes a comprehensive methods and analysis discussion and a project plan. The student publicly presents his/her proposal to faculty at The University of Scranton.

BUS 715 Ignatian Seminar III (1 Credit)
This course requires the student to further reflect on the specific role of the University of Scranton Ignatian identity with respect to his/her philosophy of research, teaching, and service. The student identifies the ways in which his/her philosophy has evolved during the DBA Program. Oral and written presentation is required.

ACC 716 Dissertation Research I (4 Credits)
This course requires the student to formally execute his/her applied dissertation proposal project plan and provide timely updates to the Dissertation Chair and Content Expert Scholar (both orally and in writing). A particular focus should be made to ensure the student data collection and analysis remain on schedule.

ACC 717 Dissertation Research II (4 Credits)
This course is a continuation of DBA 716. The student continues to execute his/her applied dissertation research proposal project plan and provide timely updates to the Dissertation Chair and Content Expert Scholar both orally and in writing.

ACC 718 Dissertation Research III (4 Credits)
This course is a continuation of DBA 717. The student moves toward completion of his/her applied dissertation research project and provides closing updates to the Dissertation Chair and Content Expert Scholar both orally and in writing. The student publicly defends his/her dissertation to the faculty at The University of Scranton.