Accounting Information & Management

The Accounting Information & Management doctoral program trains students in empirical/archival and analytical/theoretical research methods focusing on the role of accounting in the market for financial information. We prepare students to conduct research on the use of accounting information: 1) in the firm’s internal decision-making and performance evaluation functions; 2) in the contractual relationships between the firm and both internal and external parties; 3) in the functioning of capital markets and 4) by other stakeholders and potential stakeholders in the firm. 

Accounting students receive rigorous training in the basic disciplines of economics and econometrics in addition to the more specialized areas of accounting and finance. The cross training our students receive in empirical and analytic research is one of the strengths of our program. Another major strength of our department is the collaboration between our faculty and PhD students on research projects, a collaboration that often begins within the first year.

Accounting is the language of business and its role is key in communicating financial information to all parties engaged in any type of commerce. Accounting research focuses on the decisions of what, how, and to whom to communicate information and the consequences of these communications.

Active Research Areas: the role of information intermediaries in capital markets; the nature of and changes in the firm’s information environment; the changing role of the audit function; voluntary and mandatory disclosures; accounting based valuation; and accounting regulation. 

Please note: Applicants to economics-based PhD programs, such as Accounting, may opt-in to have their application considered by Weinberg's Economics PhD program. More information about this option is available on The Graduate School website.