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Department of Accounting & Finance

Ph.D. in Accounting Admission

Admission into the Doctoral Program is in the fall semester only. The deadline for completed applications is February 1. Completed applications must include all supporting documents and test scores before they can be considered for review. Applications completed after the deadline will be deferred for consideration in the next admission cycle.

Criteria for Admission

  • A Master's Degree in Business from an AACSB-accredited college or university with a GPA of 3.0 or higher on a 4.0 scale is required. Students without such backgrounds will be required to take MBA level business courses at an AACSB-accredited institution prior to enrollment in doctoral courses. Outstanding applicants who only possess a Bachelor's degree may be considered for admission if they possess a GPA of at least 3.5.
  • A satisfactory score on the Graduate Management Admissions Test (GMAT) is also reqwuwired. The GMAT score should be no more than three years old.
  • For students from non-English speaking countries, a minimum score of 550 on the Test of English as a Foreign Language (TOEFL) the exam must not have been taken more than three years prior to applying. This requirement may be waived for students who have had at least a year of university-level education in English.
  • Three completed recommendation forms from people who are qualified to comment on the applicant's academic preparation and potential for success in the doctoral program should be submitted.
  • An essay on professional plans and what role the doctorate will play in attaining them is required.

Additional Information for International Applicants

  • International applicants must complete the Supplemental International Applicant Information Sheet.
  • International applicants must have credentials evaluated by an evaluation service such as Educational Credential Evaluators, Inc. They are located at P.O. Box 92920, Milwaukee, Wisconsin 53202-0790, and may be contacted at (414) 289-3400. The application for evaluation of foreign credentials must be sent directly to Educational Credential Evaluators, Inc. Official or certified true copies of all grade reports, mark sheets, certificates, diplomas, and similar academic records testifying to the completion of secondary and post-secondary work must accompany the application. These records must include a list of subjects studied, the grades received in each subject on each examination, the maximum and minimum passing marks on each examination, and the student's rank in class. Documents not written in English must be accompanied by official English translations.
  • Applicants must not send any foreign transcripts, certificates, or portfolios to the School of Graduate Studies.

Transfer of Credits

Doctoral level foundation courses taken at other universities may be credited towards the Morgan State University program if they are judged to be equivalent by the Doctoral Program Committee. A maximum of 12 credits may be transferred in this manner.

Residency Requirements and Time Limits

  • Acquiring a doctoral degree requires a strong commitment. Students who stretch out their studies are usually unable to complete them. Thus, full-time students must enroll in a minimum of 9 credit hours per semester. With the exception of credits transferred at the beginning of a student's program, all courses must typically be taken at Morgan State University. The Doctoral Program Committee in very rare cases will grant transfers of credits from other institutions.
  • Students must pass written and oral comprehensive examinations. Written and oral comprehensive examinations covering the major area of study are scheduled by the fall of the third year of enrollment in the program. A written comprehensive examination covering the minor field is also scheduled in the summer of the first year of enrollment.
  • A dissertation proposal must be successfully defended within 12 months of passing the comprehensive examination in the area of specialization.
  • All requirements for the program must be completed by the end of the sixth year. An extension of not more than one academic year may be granted under extenuating circumstances. Only the Doctoral Program Committee may grant such an extension.

Dismissal from the Program

A student will be dismissed from the program if she or he fails any of the comprehensive exams twice. Students can also be dismissed if, in the view of the Doctoral Program Committee, they are not making satisfactory progress in their program of study after a written warning from the committee. Examples of instances that may lead to such dismissal include, but are not limited to the following:

  • Failure to take scheduled comprehensive exams.
  • Failure to participate in required professional development activities such as faculty and other research seminars.
  • Failure to complete assistantships in a satisfactory manner.
  • Failure to follow an approved study plan.
  • Exceeding time limits for completing various stages of the program.


Each student is assigned an academic advisor upon enrollment in the program and must complete an individual program of study form. The advisor provides guidance to the student on matters relating to the program. At the dissertation stage, the student selects a dissertation committee and a chairperson who act as advisors during the process.

Graduation Requirements

  • A grade point average of at least 3.3, on a 4 point scale, in all courses taken at Morgan State University;
  • A minimum grade of B in each course taken in the area of specialization;
  • No more than two grades of C or less may be earned in the program;
  • Pass written and oral comprehensive examinations covering major and minor areas of an approved course of study;
  • Successful oral defense of a proposed and completed dissertation;
  • Submit four (4) copies of the revised (where applicable) and final draft of the dissertation to the Director of the Doctoral Program.