Accounting & Management
Below please find the 2012-2013 program requirements.
Students in Accounting generally complete the program in four to five years. Below are the program requirements:
A minimum of 13 semester courses at doctoral level are required. Each semester students will consult with the Accounting & Management DBA faculty coordinators to receive approval of their course selections.
I. Foundational Courses (4 courses)
1. Perspectives on Management Research: This one semester course exposes students to cutting edge research across a spectrum of management functions and demonstrates how various types of research contribute to important management questions. Students are introduced to a range of vibrant scholars and are encouraged to foster a research community across the first year cohort.
- HBS 4008. Perspectives on Management Research
2. Microeconomics Theory: A comprehensive two semester sequence on economic theory.
- HBS 4010/Economics 2020a. Microeconomic Theory I
- HBS 4011/Economics 2020b. Microeconomic Theory II
2. DBA Research Workshop: This year long course provides a structured research experience in which students can work on both the substance of a project and learn about the process of research. The course also provides a continual stimulus to completing a required second-year paper.
- HBS 4006. DBA Research Workshop
II. Research Methods Courses (4 courses)
All Accounting students are required to have completed one undergraduate or graduate course in introduction to Econometrics. If this requirement has not been fulfilled prior to matriculation, then an equivalent course will be required in the first term of the student's doctoral program. Courses meeting this requirement include:
- Econ 1123. Introduction to Econometrics
Students must take four research methods courses, including one course in research design. Courses that fulfill this requirement include, but are not limited to:
- Econ 2120. Introduction to Applied Econometrics (Econ 2110. Introductory Probability and Statistics for Economists may be a required prerequisite)
- Econ 2140. Econometric Methods
- MIT 14.387. Topics in Applied Econometrics
- Econ 2144. Advanced Applied Econometrics
- Econ 2149. Computational Economics
- Econ 2142. Time Series Analysis
- HBS 4809. Seminar in Applied Statistical Methods
Research methods courses that meet the research design course requirement include, but are not limited to:
- Gov 2001. Advanced Quantitative Research Methodology
- HBS 4220. Empirical Methods in Corporate Finance
- Stat 240. Matched Sampling and Study Design (Stat 140 or Econ 1127 are strongly recommended as prerequisites.)
- HBS 4070. Design of Field Research Methods
- HBS 4435. Experimental Methods
III. Additional Doctoral Courses (5 courses)
Accounting and Management students are required to take five additional doctoral courses.
- HBS 4403. Management Control and Performance Measures
- HBS 4250. Empirical Research in Financial Reporting and Analysis
- MIT 15.539. Doctoral Seminar in Accounting
- Two elective doctoral courses
IV. Business Education for Scholars and Teachers (3 courses offered in January term)
- January term Year 1: Business Education for Scholars and Teachers - Foundations (BEST/Foundations): This three-week, full day immersion course introduces students to basic functions of management and markets, including accounting, marketing, management, finance, and operations.
- January term Year 2: Business Education for Scholars and Teachers - Integration (BEST/Integration): This three-week course introduces students to strategy, capital markets, and international economics, through case-based classes at HBS and field work.
- January term Year 3: Business Education for Scholars and Teachers - Teach (BEST/Teach): This one-week course introduces students to curriculum development, module development, presentation skills, and teaching methods.
V. MBA Course (recommended 1 course)
It is recommended that all students complete one case-based HBS MBA course.
VI. Research Seminars
Students are strongly encouraged to attend and participate in seminars throughout their program. In the third year, students are required to attend:
To remain in good academic standing, DBA students are expected to maintain a B+ grade point average.
Students are required to complete a teaching engagement of one full academic term that includes at least 8 hours, or 3 class sessions, of front-of-class teaching experience and at least 16 hours of teaching preparation time.
Students are required to pass the Special Field Exam at the end of the second year or beginning of the third year. This exam has two parts: a written exam and an oral exam based on the course syllabi from any relevant doctoral research seminars in financial or managerial accounting undertaken by students in the course of their studies.
By the end of their third year, all students are required to obtain approval of their dissertation proposal by their Dissertation Chair.
Students are required to write a dissertation, which typically takes the form of three publishable papers, to the satisfaction of their Dissertation Committee. The dissertation defense is oral and open to the public.