Accounting Information Systems Concentration

Ph.D. in Management

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.


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)

Required Courses:

  • 26:010:684 AIS Research Methods
  • 26:198:644 Data Mining

Plus 2 Additional Courses from the List Below:

  • 26:960:577 Statistical Linear Models
  • 26:711:561 Mathematical Methods for Economics
  • 22:198:603 Business Data Management
  • 26:198:645 Privacy, Security, and Data Analysis
  • 26:223:554 Econometrics - Cross Sectional
  • 26:620:557 Social Science Research Methods
  • 22:960:646/22:544:646 Data Analysis and Visualization

Major (5 courses)

  • 26:198:621 Electronic Commerce
  • 26:198:622 Machine Learning
  • 26:010:685 Text Mining
  • 26:010:685 Survey of Accounting Information Systems Research
  • 26:010:685 Cybersecurity

Minor (3 courses)

  • 26:010:653 Current Topics in Auditing
  • Special Tpcs in Acct Research or Acct Theory I or Acct Theory II or Acct Theory III
  • Emerging Technology and Data in Accounting and Auditing


First early research requirement (equivalent to one course): Full-time students should prepare for the early research requirement by taking 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.

Ph.D. Executive Committee, January 2019