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Contemplating a Doctorate in Accounting
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Contemplating a Doctorate in Accounting

William Lyle, Daniel Street, Kourosh Amirkhani and Valerie Simmons
SSRN Electronic Journal
SSRN
04/30/2025

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Abstract

CPAs seeking other career paths may consider becoming accounting professors, bringing their experience into the classroom. CPAs transitioning to an academic career may pursue a doctoral degree to enhance their employability in academia. This article compares two different paths for accounting doctoral education: "traditional" and "nontraditional" doctoral programs. Traditional doctoral programs (Ph.D.) emphasize theoretical research and full-time study, while nontraditional programs (including DBA and flexible Ph.D. options) offer working professionals a more accessible path. This article compares the structure, focus, and outcomes of each program type, drawing from the experiences of four active faculty members. The authors provide insights on program selection, preparation, and key trade-offs, while dispelling common myths about becoming an accounting professor. The article also identifies resources to help CPAs evaluate doctoral programs and gain insight about decisions involving academia.
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