Ph.D. in Accounting Information Systems

Ph.D. Program

Offered by the Department of Accounting and Information Systems of Rutgers Business School, this program prepares students for scholarly research and teaching. The department includes a number of world renowned scholars and is the home of the Rutgers Accounting Web – one of the oldest and largest accounting Internet sites in the world.

Students who aspire to doctoral study in accounting information systems but need to strengthen their background may wish to consider our Master in Information Technology program, which admits both part-time and full-time students. Students in this program take many of the same courses as our doctoral students in accounting information systems and may use these courses towards their doctoral degree if they are later admitted to the doctoral program.

Characteristics of students most likely to be admitted:

  • Some undergraduate or master's level work in information systems. Some knowledge of accounting.

Requirements

Course work, the qualifying examination, and the dissertation

Additional enrollments may be required:

  • Students are sometimes required to enroll in non-degree courses to improve their English or their writing. They may also need to enroll in the non-degree course Teacher Training Seminar as part of their preparation for teaching. These enrollments require payment of tuition, but they do not count towards the 72 credits required for the degree.
  • Students must enroll in 26:010:689 every semester until they have defended a dissertation proposal. This registration requires their attendance in the Accounting and Information Systems department’s weekly Rutgers Accounting and Information Systems Research Forum. A grade is given, but the enrollment is for zero credits and no tuition is charged. Even after they have defended a proposal, students are expected to attend the weekly Rutgers Accounting Research Forum. Applicants and potential applicants are also welcome.

During the first two years, students are expected to take at least three courses for degree credit each semester. They should then take the qualifying examination in May at the end of their second academic year. The last two years of the program should be devoted primarily to completing the dissertation, but students may be advised to take some additional courses. For more details concerning rules and requirements that apply to all RBS doctoral students, see Policies and Procedures.

Course information

Methodology requirement (4 courses)

All students must take these two courses:

  • 26:620:557 Social Science Research Methods
  • 26:960:577 Statistical Linear Models

Two additional courses in statistical methodology or information technology should also be taken. Recommended courses include:

  • 26:198:644 Data Mining
  • 26:198:645 Privacy, Security, and Data Analysis
  • 22:198:603 Business Data Management

Students who do not have a background in databases should take 22:198:603 or NJIT CIS 631 as soon as possible.

Major (5 courses)

  • 26:198:621 Electronic Commerce (taught in the AIS department)
  • 26:198:622 Machine Learning (taught in the AIS department)
  • 26:198:641 Advanced Database Systems (taught in the MSIS department)
  • 26:198:643 Information Systems Security (taught in the MSIS department)

The fifth course, in information systems or computer science, must be approved by the departmental coordinator.

Minor (3 courses)

  • 26:010:651 Accounting Theory I: Theory of Corporate Disclosures, Control, and Governance
  • 26:010:652 Accounting Theory II: Empirical Analysis of Financial Reporting
  • 26:010:653 Auditing

First early research requirement (equivalent to one course): Full-time students should prepare for the early research requirement by taking Statistical Linear Models and Research Methods in the first year. Then they write a paper (usually a literature review) with a faculty member, to be presented to the department during the fall semester.

Second early research requirement (equivalent to one course): Write a paper (ideally a dissertation proposal) with a faculty member, to be presented to the department during the fall semester.

Other rules and requirements: For details of rules and requirements that apply to all doctoral students in RBS, see Policies and Procedures.