Registrar

Program Requirements:
Accounting & Management

Students in Accounting generally complete the program in four to five years. Below are the program requirements:

Coursework

A minimum of 13 semester courses at doctoral level are required. MBA course requirements are outlined below.

I. Two year-long course sequences (4 courses)

1. Management and Markets: This two semester sequence includes classic works in administrative theory, human motivation and interaction, corporate strategy and organizational design and modern capital markets.

  • HBS 4001. Management and Markets: Administration, Human Behavior
  • HBS 4003. Management and Markets: Organizational Economics, and Finance.

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

II. Research Methods Courses (4 courses)

Students must take four research methods courses. Research methods courses that meet this requirement include, but are not limited to:

  • Statistics 104. Introduction to Quantitative Methods
  • Economics 2110. Introductory Probability and Statistics for Economists
    (with permission of instructor)
  • KSG API 209i. Advanced Quantitative Methods I
  • Behavioral Science Research Methods
    • HBS 4805. Statistics for the Social Sciences
    • HBS 4806. Probability and Statistics
    • Psychology 1950. Intermediate Statistical Analysis in Psychology
    • Psychology 1952. Multivariate Analysis in Psychology
    • Sociology 202. Intermediate Quantitative Research Methods
    • Sociology 203a. Advanced Quantitative Research Methods
    • Sociology 203b. Analysis of Longitudinal Data
    • Statistics 140. Design of Experiments
    • Statistics 160. Design and Analysis of Sample Surveys
  • Econometric Research Methods
    • Economics 1123. Introduction to Econometrics
    • Economics 2120. Introduction to Applied Econometrics
      (prerequisite Economics 2110)
    • KSG API 210i. Advanced Quantitative Methods II
    • Statistics 139. Statistical Sleuthing through Linear Models
    • Statistics 149. Statistical Sleuthing through Generalized Linear Models
    • Statistics 160. Design and Analysis of Sample Surveys
    • Statistics 210. Probability Theory
    • Statistics 232. Incomplete Multivariate Data

III. Doctoral Elective Courses (5 courses)

Accounting and Management students are required to take five elective doctoral courses.

  • HBS 4403. Management Control and Performance Measures
  • HBS 4250. Empirical Research in Financial Reporting and Analysis
  • Three elective doctoral courses

IV. Seminars

Students are strongly encouraged to attend and participate in seminars throughout their program. In the second year, students are required to attend

  • HBS 4006 DBA Research Workshop

V. MBA Courses (if applicable, 5 courses)

Students who do not have an MBA are required to take either the first semester of the MBA program or five second-year MBA courses, including one course with a general management focus. Students who have a non-HBS MBA are required to take one approved second-year MBA course in general management.

Good Academic Standing

To remain in good academic standing, DBA students are expected to maintain a B+ grade point average.

Exams

Special Field Exam: 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 a research paper a student has written.

Dissertation

All students must write a dissertation. The defense is oral and open to the public.

Students in Accounting begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In accounting, the dissertation may take the form of three publishable papers or one longer dissertation. 

Sample Program of Study


I. Students without an MBA

Year 1
Fall Spring
  • HBS 4010/Econ 2020a. Microeconomic Theory I
  • HBS 4001 (ab). Management and Markets
  • Statistics
  • Doctoral course
  • HBS 4011/Econ 2020b. Microeconomic Theory II
  • HBS 4003 (cd). Management and Markets
  • HBS 4070. Design of Field Research Methods
  • HBS 4250. Empirical Research in Financial Reporting and Analysis
  • HBS 4403. Management Control and Performance Measures (Summer)
Year 2
Fall Spring
  • HBS 4004. Theory and Practice of Research
  • Doctoral Courses
  • HBS 4005. Theory and Practice of Research
  • Doctoral Courses
  • MBA Course
  • *Special Field Exam
Year 3
Fall Spring
  • MBA Courses
  • Research / Dissertation Work
  • Complete MBA courses
  • Research/Dissertation Work
  • *Dissertation proposal
Year 4-5
Fall Spring
  • Research/Dissertation Work
  • Research/Dissertation Work
  • *Oral Dissertation defense

II. Students with a Non-HBS MBA

Year 1
Fall Spring
  • HBS 4010/Econ 2020a. Microeconomic Theory I
  • HBS 4001 (ab). Management & Markets
  • Statistics
  • Doctoral course
  • HBS 4011/Econ 2020b. Microeconomic Theory II
  • HBS 4003 (cd). Management and Markets
  • HBS 4070. Design of Field Research Methods
  • HBS 4250. Empirical Research in Financial Reporting and Analysis
  • HBS 4403. Management Control and Performance Measures (Summer)
Year 2
Fall Spring
  • HBS 4004. Theory and Practice of Research
  • Doctoral Courses
  • HBS 4005. Theory and Practice of Research
  • Doctoral Courses
  • MBA Course in General Management
  • *Special Field Exam
Year 3
Fall Spring
  • Research / Dissertation Work
  • Research/Dissertation Work
  • *Dissertation proposal
Year 4-5
Fall Spring
  • Research/Dissertation Work
  • Research/Dissertation Work
  • *Oral Dissertation defense