会计博士学位课程的目的是培养高素质的学者，为在大学环境中从事研究，教学和专业工作的成功职业做好准备。为了实现这一目标，该计划使学生能够专注于财务会计，资本市场，审计和税务相关研究领域，同时对全球和国际问题有所了解。该计划还为学生提供应用档案，行为和分析研究方法所需的知识和工具。随着会计研究变得越来越跨学科，学生也接触到来自经济学，统计学，金融，管理信息系统和行为科学领域的研究和定量方法。
The accounting Ph.D. program produces high-quality academics who are prepared for successful careers in research, teaching and professional engagement in a university setting. Students are exposed to research and quantitative methods from economics, statistics, finance, management information systems and the behavioral sciences. The OSU program is small enough for doctoral students to work closely with faculty in a mentoring relationship. We encourage doctoral students and faculty to actively work together on research projects that are directed at publication in the top accounting research journals. We seek students with great research potential, as evidenced by a desire and ability to contribute to the body of accounting literature. Our students also possess excellent interpersonal skills necessary to become top teachers and research colleagues.