Doctor of Philosophy in
Business Administration
(PhD-BA), Advanced Accounting

This course is an introduction to the PhD–BA and a foundation for further doctoral-level study in business. The PhD–BA degree is designed to encourage you to become a scholar-practitioner, using business theory to inform further scholarly inquiry and make a positive impact on business practices. You’ll examine requirements for the degree—including each milestone and deliverable—and develop a plan for achieving your academic and research goals. Adding to this preparation will be an examination of modern trends in business theory and a mindset transition from being a consumer of knowledge to being a producer of knowledge.

Students will analyze and apply knowledge in twelve different varieties of business-related situations. The focus is on demonstrating core proficiencies in the following business areas: marketing, business finance, accounting, management, legal environment of business, economics, business ethics, global dimensions of business, information systems, quantitative techniques and statistics, leadership, and business applications. The intent is not to introduce these core business concepts, but rather to verify a graduate-level competency in each. The course includes a comprehensive case study that allows you to demonstrate your capabilities in all twelve components.

* Required course for Evaluation Track students.

It’s important for scholar-practitioners to understand both the internal and external influences on business, i.e., the business environment. In this course, you’ll examine theories related to those environmental factors, including management, organizational behavior, marketing, business ethics, and international business.

The allied fields of economics, accounting, and finance are key areas where a highly knowledgeable leader can greatly contribute to business success. Financial professionals secure and manage the money needed to run a business; economists determine how markets will react in certain situations; and accountants provide analysis and accountability to the entire process. This course prepares you with the information fluency needed to understand the theories and practices related to these critical knowledge areas.

This course is an overview of the theories involved in strategic business planning. You’ll explore the difference between strategic thinking and strategic planning, how to choose the right strategy for a specific business, and how to design a strategic plan. You’ll also learn to analyze customers and the competition, asking key questions to help design and tailor the most effective strategic plan for a given business.

This course engages you in the process of scholarly literature reviews and academic writing. You’ll focus on (a) conducting effective literature searches, specifically in preparation for the dissertation, (b) developing a plan for writing critical, comprehensive, research literature reviews, and (c) critically reviewing and writing about theory/conceptual frameworks as a foundation for your own future research. The goal is for you to conduct an exhaustive search of peer-reviewed research literature on your chosen topic and identify potential areas of inquiry for your dissertation.

This course focuses on the statistical mindset and skills needed to perform and interpret univariate inferential statistics. The course builds your statistical confidence and abilities in assessing and performing statistics. You’ll explore univariate parametric and non-parametric statistical tests, interpretation of statistical output, and how to select statistical tests based on quantitative research questions.

An exploration of advanced statistical principles and how to apply them to quantitative research in the study of organizations. You’ll receive an overview of advanced statistical concepts used in empirical research (including inferential analysis), and you’ll perform advanced computations using common statistical software. The focus is on helping you build scholarly skills in understanding multivariate data, using and evaluating sophisticated statistical concepts, and presenting statistical results.

This course teaches you how to design quantitative studies, analyze the data collected, and interpret the results of data analyses. The goal is to explore designs and statistical techniques to use with your envisioned dissertation research.

An examination of qualitative methods for studying human behavior, including grounded theory, narrative analysis, ethnography, mixed methods, and case studies. The objective is to explore designs and methodologies to use with your envisioned research.

The Pre-Candidacy Prospectus is intended to ensure you’ve mastered your discipline prior to candidacy status, and that you’ve demonstrated the ability to design empirical research before moving on to your dissertation coursework. You’ll demonstrate your ability to synthesize empirical, peer-reviewed research to support all course assignments. The Pre-Candidacy Prospectus is completed only after all foundation, specialization, and research courses have been completed.

Students in this course will be required to complete chapter 1 of their dissertation proposal, including the following: a review of literature with substantiating evidence of the problem, the research purpose and questions, the intended methodological design and approach, and the significance of the study. A completed, committee-approved chapter 1 is required to pass the course. If you don’t receive approval to minimum standards, you’ll be able to take up to three supplementary 8-week courses to finalize and gain approval of chapter 1.

In this course, you’ll work on completing chapters 1-3 of your dissertation proposal and receiving committee approval for the dissertation proposal (DP). Chapter 2 consists of the literature review, while chapter 3 covers the research methodology and design, including population, sample, measurement instruments, data collection and analysis, limitations, and ethical considerations. Completed, committee-approved chapters 2 and 3 are required to pass the course, as is a final approved dissertation proposal. If you don’t receive approval to minimum standards, you’ll be able to take up to three supplementary 8-week courses to finalize and gain approval of  these requirements.

In this course, you’ll prepare, submit, and obtain approval of your Institutional Review Board (IRB) application. You’ll also collect data and submit a final study closure form to the IRB. If you’re still collecting data at the end of the 12-week course, you’ll be able to take up to three supplementary 8-week courses to complete data collection and file your IRB study closure form.

In this dissertation course, you’ll work on completing chapters 4, 5, and your final dissertation manuscript. Specifically, you’ll complete your data analysis, prepare your study results, and present your findings with an oral defense and a completed manuscript. A completed, committee-approved dissertation manuscript and successful oral defense are required to complete the course and graduate. If you don’t receive approval for either or both, you can take up to three supplementary 8-week courses to finalize and gain approval.

This course focuses on formulating, evaluating, and interpreting accounting information for managerial decision-making. Managerial accountants (MAs) support managers and leaders by providing information on costs, budgets, and projections needed to make business decisions. You’ll identify and evaluate current trends, emerging developments, and reporting standards affecting the field, and you’ll learn to adapt practices and processes to provide leaders with accurate information to compete effectively within industries and markets.

A thorough examination of business fraud. The course explores prevention, detection, investigation, and resolution of fraud commonly found in the corporate world. You’ll learn to differentiate types of fraud found in organizational management, the consumer environment, and elsewhere. Finally, you’ll explore how to react when fraud is uncovered at a business or corporation, both from an auditing and managerial perspective.

This course reviews the role of the forensic accountant in investigations and audits. Topics covered are the legal environment, Sarbanes-Oxley Act Of 2002, audit and investigation, dispute resolution, information security, financial statement analysis, and tax fraud. You’ll gain an understanding and familiarity with the role of forensic accountants, their tools, and their practices.

An examination of auditing theory and the application of auditing standards and methods in practice settings. The focus is on auditing and assurance services, audit planning, substantive testing, and internal control evaluation. You’ll also explore the evidence and procedures used by external auditors and how they report on financial statements.

This course focuses on the analysis of accounting pronouncements, concepts, and standards and their impact on decision-making. The scope is broader than other accounting classes, merging aspects of financial accounting, managerial accounting, and auditing into a single theoretical structure that is applicable to any issue in the accounting field.