The main mission of the PhD program in Accounting at the Haskayne School of Business, University of Calgary, is to prepare prospective faculty members for positions at reputable business schools in Canada and around the world. Our graduates teach and research in schools such as American University of Cairo, Concordia University, Mount Royal University, University of Ottawa, Royal Roads University. University of Texas-Pan American and York University.
Some of the factors that make our graduates successful include a rigorous admission process, training in core business, accounting, and statistics. In addition to five core seminars in business and research methodology, our students are required to complete four seminars in accounting research, one seminar in a minor area (Corporate Sustainability and Finance are popular choices) and two statistics courses. For their seminar courses students are required to take Managerial Accounting Seminar, Financial Accounting Seminar, and Paradigms, Issues, and Methods. They may choose from other optional courses including Evaluating Environmental Performance, Tax, Advanced Financial, and Advanced Managerial or other Special Topics (as a directed study). Additionally, the Accounting Area holds a regular series of research presentations by our faculty members and well-known researchers from other universities, as part of or independently of these courses. With help from their professors, PhD students undertake their own research project through a summer research program at the end of their first year, which may be further developed for conference presentation and/or expanded into dissertation research. PhD students are frequently provided with opportunities to work with professors on accounting research projects.
Financial aid is available to some of our students through the Chartered Accountants Education Foundation, and the Certified Management Accountants. Please view their websites for specific requirements for applying. PhD students, along with professors, can apply for small amounts of funding to support research projects through the Certified Management Accountants and Certified General Accountants internal research competitions. Other competitive awards that may be of interest to support research are the Peter Valentine Corporate Governance Award and the Enbridge Corporate Sustainability Award Doctoral Scholarship, if doing research on these topics.
When ready, students are encouraged to attend and present papers at the Canadian Academic Accounting Association (CAAA), the American Accounting Association (AAA), the European Accounting Association (EAA), and the Administrative Sciences Association of Canada (ASAC). Students can also attend the Contemporary Accounting Research (CAR) conference as a PhD participant. Other conferences of regional or special interest, depending on the student’s area of research, may also be encouraged. There are also a number of PhD doctoral consortiums that can be attended.
PhD students are free to select their own topic of interest for their dissertation research; however, most students choose a topic of interest they may share with one of the accounting professors. Some topics that have been investigated in the past include international accounting, capital markets, intellectual capital, public sector accounting, managerial performance systems, and corporate sustainability. Methods include experimental, events studies using archival data, case studies, empirical analysis, and others. Both qualitative and quantitative methods are used as well. Our graduates publish in such quality journals as Journal of Accounting Research (JAR), Contemporary Accounting Research (CAR), Accounting, Organization and Society (AOS), and Journal of Business Ethics. Many of our graduates serve as associate editors or in the editorial boards of reputable journals.
Area chair: Dr. Hussein Warsame, CGA