PhD in Business Management, Accounting
School of Business, Technology,
and Health Care Administration
The PhD in Business Management specialization in Accounting is
designed for accounting faculty, accounting professionals such as
certified public accountants and certified and chartered management
accountants, or those with a Master of Accountancy or equivalent
degree. The specialization provides learners with the opportunity to
develop advanced knowledge of accounting research, practice, and
education and strengthen the skills needed to think critically about
and formulate appropriate solutions to accounting problems in the
global era. Throughout the specialization, learners evaluate advanced
theoretical constructs, standards, and techniques of accounting
practice; analyze strategic implications of accounting issues; and
conduct scholarly research that contributes to the field of
accounting. Successful completion of this specialization prepares
learners to pursue advancement in accounting research, practice,
teaching, management, or consulting.
Core courses:
BMGT8002 |
Research Processes, Theory and Practice in Global Business
Learners in this course explore business theories, research, and
practice. In particular, learners study the challenges of conducting
scholarly research and the practice of leading and managing a business
enterprise. Learners explore the depth and breadth of business
research, the research methodologies used to conduct it, and potential
business research topic areas. Learners are also immersed in a culture
of inquiry to focus on strengthening critical thinking and scholarly
writing skills.
Must be taken during the learner’s first quarter. Cannot be
fulfilled by transfer.
| 6 quarter credits |
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BMGT8006 |
Business Principles and Practices
Learners in this course apply theories of organization to critically
analyze the organization as an arrangement of systems to develop a
holistic understanding of its interrelated, interdependent functions.
Cannot be fulfilled by transfer.
| 4 quarter credits |
BMGT-V8925 * |
Doctoral Project Development – Topic Ideation
In this ten-week virtual residency, learners develop and evaluate proposed topic areas and theories for their doctoral project. Learners analyze the literature on potential topics to assess relevance to the discipline and potential methods to use in the doctoral project. Learners gain an understanding of the writing, research, and critical thinking skills necessary to complete the final project. Further development of the doctoral project is determined through a final assessment. This residency includes required synchronous sessions. For PhD in Business Management and PhD in Information Technology learners only. Grading for this course is S/NS. Prerequisite(s): BMGT8019, BMGT8028. Cannot be fulfilled by transfer. | 3 quarter credits |
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BMGT-V8926 * |
Doctoral Project Development – Topic Development
In this ten-week virtual residency, learners apply writing, research, and critical thinking skills by identifying a problem, developing project questions, and finalizing a project topic that is appropriate for the program. Learners use evidence to support the selection of theories, problems, and questions to guide further refinement of their topic. Learners establish an appropriate topic area, preliminary project design, and begin development of a literature review. Further development of the doctoral project is determined through a project topic framework. This residency includes required synchronous sessions. For PhD in Business Management and PhD in Information Technology learners only. Grading for this course is S/NS. Prerequisite(s): BMGT8034 or BMGT8040; BMGT-V8925. Cannot be fulfilled by transfer. | 3 quarter credits |
BMGT-V8927 * |
Doctoral Project Development – Framework Development
In this ten-week virtual residency, learners apply advanced research and writing skills through the development of a detailed project framework based on work in prior residencies. Learners develop a project framework that includes methodological and/or research design, sampling or participant recruitment plan, intervention plan (if applicable), strategies for data collection, analysis, and outcomes of the project. Further development of the doctoral project is determined through an assessment of the project framework, which is finalized once the learner enters the advanced doctoral stage of the program. This residency includes required synchronous sessions. For PhD in Business Management and PhD in Information Technology learners only. Grading for this course is S/NS. Prerequisite(s): BMGT8040 or BMGT8043 or RSCH7868; BMGT-V8926. Cannot be fulfilled by transfer. | 3 quarter credits |
BMGT8008 |
Ethics and Leadership in Global Environments
In this course, learners examine ethics theory and practice, ethical decision making, and the leader’s role in creating an ethical environment in global business. Learners also explore the ways cultural intelligence fosters multicultural and ethical thinking. | 4 quarter credits |
BMGT8012 |
Marketing Principles and Practice
This course presents marketing principles and best practices.
Learners analyze the factors influencing marketing strategy and
explore ways to use marketing theory to identify market opportunities
and segments. Learners then formulate appropriate marketing strategies
to pursue those opportunities and markets from cultural, virtual, and
global perspectives. | 4 quarter credits |
-or- | ||
BMGT8016 |
Strategic Management and Practice
Learners in this course examine theories associated with effective
strategy development, integration, and implementation across all
functional areas of business operations. Learners study the skills
required of strategic thinkers and leaders in today’s complex global
business environment and practice applying them to solve contemporary
business issues. | 4 quarter credits |
BMGT8019 * |
Business Dissertation Specialization Literature
This course provides a guided review of the literature in the learner's specialization for the purpose of identifying a study topic. Learners research and evaluate associated major threads of research and theory in the literature. The course prepares learners for the development of an appropriate topic during Residency Track 1. Prerequisite(s): BMGT8028. Cannot be fulfilled by transfer. | 4 quarter credits |
BMGT8028 |
Foundations of Research, Scholarly Literature, and Theory in Management
Learners in this course examine the structure and process of the
scholarly literature in peer reviewed journals and explore the role of
the scholar as social and behavioral scientist. Learners critically
evaluate scholarly literature, including seminal work, relevant
theory, and data-based research studies from both the qualitative and
quantitative traditions. Learners also explore the meaning of content
and process gaps, problems, and research opportunities uncovered
during the literature review.
Cannot be fulfilled by transfer.
| 4 quarter credits |
BMGT8055 * |
Business Special Topics: Literature Review
This course guides learners in the development of a comprehensive literature review. Learners build on their approved Dissertation Research Plan from residency tracks 2 or 3 as the foundation for drafting Chapter 2 of their dissertation. Learners document and synthesize key seminal theoretical works, conceptual studies, and methodologies underpinning the gap in the scholarly knowledge that their proposed study addresses. While developing Chapter 2 of their dissertation, learners review and apply PhD dissertation guidelines. Prerequisite(s): BMGT-V8926. Cannot be fulfilled by transfer. | 4 quarter credits |
RSCH7860 |
Survey of Research Methods
Learners in this course critically evaluate research in order to gain an understanding of the scientific methods of inquiry and the ethical considerations of research. Learners develop and apply skills needed to become educated consumers and creators of research. Learners also use their research design skills to analyze and apply research methodologies, validity, reliability and other components of scientific research related to their field of interest. Learners may only earn credit for PSY7860 or RSCH7860. Cannot be fulfilled by transfer. | 4 quarter credits |
In addition, choose one of the following two categories:
For quantitative research:
BMGT8035 * |
Tests, Measurements, and Business Research Design
This course is an introduction to tests and measurement instruments commonly used in business studies. Learners in this course examine instrument development, factor analysis, validity testing and review the ethical, professional, and legal aspects of the use of these instruments. Learners also develop key sections of the dissertation methodology and design, incorporating appropriate instruments and corresponding validity data. Prerequisite(s): BMGT8034 or RSCH7864; BMGT-V8926. Cannot be fulfilled by transfer. | 4 quarter credits |
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BMGT8043 * |
Quantitative Research Techniques 2
In this course, learners define a quantitative research question by
demonstrating the understanding of the relationship between hypothesis
and theory. Learners develop a research design using research
questions and the appropriate sample, control variables, and
statistical technique, and identify the logical connection between the
hypothesis and theory. Other course topics include sample design,
exploratory data analysis, multiple regression, logistic regression,
factorial ANOVA, and multivariate analysis of variance (MANOVA). This
course requires the use of analytical software.
Prerequisite(s): BMGT8035. Cannot be fulfilled by transfer.
| 4 quarter credits |
RSCH7864 |
Quantitative Design and Analysis
In this course, learners investigate the fundamental concepts needed to conduct quantitative research. Learners examine and apply quantitative research techniques; appropriate applications of quantitative research; research design, measurement, and analysis, and their associated interdependencies; variable types and levels of measurement; sampling; descriptive and inferential statistics; and hypothesis testing. Learners define the strengths and limitations of descriptive statistics, analyze the quantitative scales of measurement, review the logic of probability and null hypothesis testing, and leverage technology when applicable. Learners also determine the steps necessary to ensure human subjects protection, and consider methodological adaptations when conducting research with vulnerable and diverse populations. Learners may only earn credit for PSY7864 or RSCH7864. Cannot be fulfilled by transfer. | 4 quarter credits |
For qualitative research:
BMGT8044 * |
Qualitative Research Design and Data Analysis
This course extends the topics covered in BMGT8040 and is designed to prepare learners to develop and conduct their own qualitative study for a dissertation. Learners further analyze the philosophical underpinnings of qualitative research and inquiry, emphasizing effective execution of school-approved dissertation research methodologies. These methodologies include case study, phenomenology, Delphi, and generic qualitative research. Learners assess the design, sampling, and data collection strategies associated with each of the four methodologies. Learners also examine the data analysis processes associated with each methodology, as well as the role of the researcher in documenting personal reflections in the collection and analysis of data. Prerequisite(s): BMGT8040 or RSCH7868; BMGT-V8926. Cannot be fulfilled by transfer. | 4 quarter credits |
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BMGT8046 * |
Qualitative Data Collection Strategies, Data Collection Guides, and Field Testing
This course is an in-depth review of qualitative data collection strategies, data collection guides, and data collection techniques commonly used in business research. Learners use their approved dissertation research plans to develop a data collection guide and conduct an expert review and mock data collection. Learners also assess the ethical issues involved in qualitative data collection associated with their study method and design and propose mitigation strategies for participant and data protection and to ensure credibility, dependability, transferability, and trustworthiness. Finally, learners develop key sections of the dissertation methodology and design, incorporating the data collection strategy, and field-tested data collection guide. Prerequisite(s): BMGT8044. Cannot be fulfilled by transfer. | 4 quarter credits |
RSCH7868 |
Qualitative Design and Analysis
Learners in this course assess the fundamental concepts needed to conduct qualitative research. Learners practice qualitative research techniques; appropriate applications of qualitative research; the strengths and weaknesses of qualitative research design, sampling, and analysis and their associated interdependencies; and leverage technology when applicable. Learners also determine the steps necessary to ensure human subjects protection, and consider methodological adaptations when conducting research with vulnerable and diverse populations. Learners may only earn credit for PSY7868 or RSCH7868. Cannot be fulfilled by transfer. | 4 quarter credits |
Specialization courses:
BMGT8110 |
Advanced Research in Accounting
This course advances learners’ skills in multidisciplinary research
in accounting. Learners develop their skills by using LexisNexis and
other research tools to efficiently and effectively conduct research
across a broad range of accounting topics, including legal and
regulatory guidance and social perspectives. Learners analyze,
synthesize, evaluate, and report their research findings to develop
decision frameworks and practice in accounting.
Cannot be fulfilled by transfer.
| 4 quarter credits |
---|---|---|
BMGT8112 |
Financial Reporting
Learners investigate financial accounting standards and practices and
associated legal, regulatory, and reporting issues.
Learners assess the relationship between financial accounting research
and practice and analyze related emerging trends, technologies, and
societal implications.
Cannot be fulfilled by transfer.
| 4 quarter credits |
BMGT8114 |
Accounting in the Global Era
Learners evaluate international accounting standards and the evolving
process of harmonization. Learners compare U.S.-based Generally
Accepted Accounting Principles (GAAP) with those of other
countries and assess the influence of cultures, globalization, and
technology on accounting standards. Learners engage in research and
practice while exploring emerging trends in the profession and
society.
Cannot be fulfilled by transfer.
| 4 quarter credits |
BMGT8116 |
Forensic Accounting
Learners investigate the requirements, processes, and techniques used
to present accounting and financial information in the legal
environment. Learners analyze the relationship between forensic
accounting research and practice and explore related emerging trends,
technologies, and societal implications.
Cannot be fulfilled by transfer.
| 4 quarter credits |
Upon completion of all required coursework:
GBUS9919 * |
Doctoral Comprehensive Examination
This course includes an overview of the comprehensive examination
process, the university’s expectations of academic honesty and
integrity, the three core themes of the examination, and the
evaluation criteria. The courseroom mentor provides three questions
addressing the core themes. Learners write answers to the
comprehensive examination questions. Answers are evaluated by faculty
readers using point-scale scoring rubrics. Upon passing the
comprehensive examination, learners are eligible to register for the
first dissertation course.
Department consent is required for registration. Grading for
this course is S/NS. Prerequisite(s): Completion of all required
and elective coursework with a cumulative GPA of 3.0 or better.
Completion of practicum courses, if applicable. Fulfillment of all
residency requirements. Cannot be fulfilled by transfer.
| 3 quarter credits |
---|
Learners must register for GBUS9960 a minimum of four times to
fulfill their specialization requirements.
GBUS9960 * |
Dissertation Courseroom
This course provides learners with resources, guidance, and peer and
mentor support during each dissertation course as they complete the
required milestones.
Department consent is required for registration. Grading for
this course is S/NS. Learners must register for this course a
minimum of four times to fulfill their specialization
requirements. Prerequisite(s): BMGT9919 or OM9919 or GBUS9919.
Cannot be fulfilled by transfer.
| 3 quarter credits each |
---|
One Elective Course
At least 4 quarter credits
Choose any business management (BMGT) course(s).
Total
At least 90 quarter credits
* Denotes courses that have prerequisite(s). Refer to the descriptions for further details.
Learners who do not complete all program requirements within quarter credit/program point minimums will be required to accrue such additional quarter credits/program points as are associated with any additional or repeat coursework necessary for successful completion of program requirements.