The student's program must satisfy all requirements of the Graduate School of the University as described in the Graduate Catalog as well as specific requirements of the College of Business Administration. The program is structured for full-time students only. The student is expected to remain in residence until the dissertation has been completed and all requirements are met for completion of the Ph.D. degree.

The program is offered to students who either hold bachelor's degrees or hold both bachelor's and master's degrees. For students holding master's degrees, the program requires three to four years in residency, which includes course work and the dissertation. For students holding only a bachelor's degree, course work takes approximately three years to complete, thereby extending the residency period to four or five years. Actual completion times can vary, however, depending upon the regency, quality, and relevance of earlier academic preparation as well as the individual nature of a student's doctoral program.

The University uses a semester system, and offers classes during Fall, Spring, and Summer semesters. Because of the scheduling and sequencing of certain courses, however, doctoral
students should plan to start the program in the Fall Semester.

Students may be required to complete appropriate business courses to provide a sound and broad base on which to build their Doctoral coursework. The department's Ph.D.
advisor will work with the student to determine what, if any, courses need to be completed. Generally, students with undergraduate business degrees will meet these prerequisite requirements.

A minimum of twelve semester hours of course work is required in accounting, including at least nine hours of doctoral seminars. Students are expected to master the literature and research techniques in accounting, and to do quality research as evidenced by the preparation of an acceptable dissertation.

At least nine semester hours of graduate course work is required in a collateral area. A collateral area is one that is outside, but complementary to, the major area of accounting. Examples are finance, economics, public finance, statistics, psychology, operations management, and industrial engineering.

A minimum of nine semester hours of graduate research methods work must be completed, including at least six hours of approved statistics courses.

Comprehensive examinations that cover accounting and the student's collateral area are required of each person seeking candidacy for the Ph.D.

Finally, the student must complete a dissertation embodying the results of original research that demonstrates the ability to conduct independent investigation and to do scholarly writing. The dissertation must show mastery of the literature and research techniques, be written in creditable literary form, and represent a contribution to knowledge. Dissertations at The University of Tennessee have been written in all major areas of accounting, including financial, managerial, tax, auditing, and systems.

The University

The University of Tennessee - Knoxville, is the official land-grant institution for the State of
Tennessee. As the comprehensive campus of one of the nation's largest universities, it is an institution that offers a wide range of graduate programs leading to master's and doctoral degrees.

The University is located in a regional metropolitan center for commerce, medical service, science, and education. The area, which is consistently rated as one of the most livable places in the United States, enjoys a moderate cost of living and a mild climate with a pleasant change of seasons. Abundant recreational opportunities are provided by the proximity (45 miles) of the Great Smoky Mountains National Park and the many large lakes within one hour's drive.

Programs offered by the College of Business Administration and the Department of Accounting and Information Management are fully accredited by the American Assembly of Collegiate Schools of Business. The University has a new library that offers an extensive collection of books, periodicals, and other works. The UTK Computing Center offers modern technology and support services that constantly change in response to the needs of the University. For
additional information click here to see the University's home page.