Admission decisions are made by the Ph.D. program committee after considering applicant background, GMAT scores (660 minimum) or GRE scores (1200 minimum), grade point averages (GPAs), letters of reference, fulfillment of prerequisites and an on-campus interview. The GMAT is preferred, but students may choose to take either the GMAT or the GRE. All international students are required to submit a Test of English as a Foreign Language (TOEFL) score (600 minimum) and a Test of Spoken English (TSE) score (230 minimum).
During the third year, students are expected to commence work on the dissertation. Students are transferred from the program committee to a dissertation committee and formally begin work on their thesis defense.
Writing a dissertation is the final test of research skill. It requires an understanding of relevant literature and methodology, and the ability to think independently. Ph.D. candidates must find an original topic, plan a test of hypotheses, and write and defend at a final oral examination a document acceptable to the dissertation committee and to the Graduate School.
The following does not preclude a student from completing a traditional dissertation.
The following guidelines relate to the School of Accountancy requirements relating to a three paper dissertation. The following requirement is per the University of Alabama Graduate School: Journal Format. A "journal-format" dissertation or thesis is acceptable. Such a dissertation or thesis simply follows the format of a particular journal in which the student and advisor want to publish the manuscript. To prepare a journal-format dissertation or thesis, the student uses the journal's "information for authors" or similarly titled guidelines in conjunction with the Graduate School's Student Guide to Preparing Electronic Theses and Dissertations. At this point, the accounting journals do not meet the minimum formatting requirements of the graduate school. Therefore, this format is not permissible at this point in time.
Article-style dissertations must be based on research completed while the student is enrolled at The University of Alabama. For each article used, the student must be the first author, or equivalent, as defined by the discipline. The dissertation must be the student's original idea. It must be a unified work and include a sequence of articles of publishable quality around a theme, with a comprehensive review of the literature that demonstrates an in-depth understanding of the unifying framework.
There will be one introductory section to describe the studies, tell how they are related, and explain their significance. There will be connecting language to bridge each study to the next. There also will be a section that serves as a summary making clear the importance of the studies, integrating the major findings, and discussing the implications for the overall topic. These components do not have to be separate sections or chapters. They may be parts of the manuscripts or may be accomplished in an abstract.
See the UA Graduate School webpage for additional guidance.
The following are additional guidelines per the School of Accountancy.
1) A student MAY elect to complete an article-style dissertation rather than the traditional dissertation. This decision should only be undertaken with the guidance of the student's dissertation advisor. In order for a student to successfully complete this approach, the student will need to begin working towards a three paper dissertation during the first year of the Ph.D. program. Note that it is the prerogative of the dissertation advisor as to whether or not the advisor will allow one of their students to complete an article style dissertation.
2) The first and second year papers, as presented, are not eligible to be used in the dissertation.
3) One literature review (in the Journal of Accounting Literature format) can be used as one of the three essays. Therefore, an extension of a first year, or a second year paper into a literature review (in the Journal of Accounting Literature format) will qualify as one of the three essays.
4) A material extension of the first and the second year paper will qualify as essays in a three paper dissertation, subject to three requirements being met. First, the student's advisor must approve the revision prior to beginning the extension. Second, the extension results in substantial and meaningful changes to the first or second year paper. For example, an extension of a second year paper where subjects are changed (such as from students to CPAs) or data sources are changed (such as from IBES to FirstCall) would not qualify as a substantial and meaningful change. Finally, if a first or second year paper has been extended into a literature review, and is included in the three essays, it is not eligible to be included in the three essays in any other form.
5) A study may be co-authored with faculty. Refer to the UA guidelines above for additional guidance.
6) When several Ph.D. students are co-authors on a project that is to be used as part of a three paper dissertation, the students should agree on which student was the lead or "first author". In our field, "first author" means taking a significant role in hypothesis development, instrument design, data gathering and analysis, and writing.
7) The format of both the proposal and dissertation defense will be determined by the student's advisor and Ph.D. Committee. The oral defense can range from an in-depth discussion of one paper to a presentation of all three papers.
8) A study may be used in only one dissertation.
9) We advise (STRONGLY recommend) students completing a three paper dissertation to brown-bag all three papers separately in advance of the dissertation proposal.
Deadlines for application to Manderson may vary. Early application increases the probability of a fellowship or scholarship. The following provides an approximate timetable of Graduate School application dates:
Domestic students: The application must be filed on or before May 1 of the year of admission.
International students living in the U.S.: The application must be completed at least 60 days before registration for the year of admission.
International students living outside the U.S.: The application must be completed at least 90 days before registration for the year of admission.
Two Statistics electives and five minor electives are also required.