The Accounting curriculum of the PhD Programme in Management does not only comprise accounting theory and research methods but also deals with theoretical and practical aspects in the fields of financial accounting, management accounting, auditing and corporate finance. Our objective is to provide PhD students with relevant practical and theoretical knowledge that transcends their previous education in accounting, financial analysis, controlling, auditing or internal auditing. Depending on the dissertation topic, learning a suitable statistical software (e.g. STATA, R) is part of the doctoral training.
Dissertations in Accounting do not exclusively focus on theoretical problems, but also aim to combine practical issues with quantitative and qualitative research methods. The University of St.Gallen's access to important databases such as Bloomberg, Capital IQ, Compustat, CRSP, Refinitiv EIKON, IBES etc. allows PhD students to conduct large-scale accounting analyses in line with international standards. Survey-based work as well as case studies benefit from the large network of the University of St.Gallen and the university's own Behavioral Lab helps to professionally implement experimental work to study the behavior of individuals (e.g. managers, accountants).
Participation in the ACA Research Seminars, at which internationally renowned academics present and discuss their current research papers and are also available for one-on-one meetings to discuss the research projects of the PhD students, is an integral part of the curriculum in the Accounting specialisation.
The focus in Accounting is aimed at those who wish to concentrate on accounting, management accounting, auditing or corporate finance as part of their PhD studies and who wish to qualify for an academic or research-oriented career in business.
All focus-specific courses and seminars are offered in English; passive German language skills might be helpful in the general study context.