Doctoral candidates in accounting are expected to become familiar with theoretical structure, conceptual foundations, and research literature in financial accounting, managerial accounting, and auditing, becoming proficient practitioners of at least one research methodology in one of these subfields.
All students complete four doctoral seminars in accounting, two in each of their first two years in the program. A research paper, which is presented to the Accounting faculty, is required at the end of the first year.
Students also participate in Columbia’s Burton Conference, in which distinguished accounting scholars from other institutions join Columbia faculty members in a series of informal workshop sessions to review and evaluate current research. Furthermore, beginning in the first year of the program, each candidate has an opportunity to work closely with a member of the faculty.
Building on this foundation, doctoral candidates select a subfield as the focus of dissertation research — financial accounting, managerial accounting, or auditing. Financial accounting requires additional course work in financial market theory and econometrics; managerial accounting requires supplementary work in microeconomic analysis, management, management science, or information systems.
Sample Accounting courses:
- Accounting Theory I: Foundations
- Economic Analysis
- Mathematical Methods
- Emprical Research in Accounting
For more information, visit the Accounting Division.