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Doctor of Business
Administration (DBA)
in Advanced Accounting

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NO Residency

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NO Group Work

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100% Online Learning

Overview

Accounting is the language of business. Possessing an advanced knowledge of accounting principles and practices doesn’t just make you a valuable member of any business or nonprofit, it provides you with a sound foundation for leadership and management. With higher-level accounting and analysis skills, you’re in the best position to plan and assess where the money comes and goes in an organization, which can lead to both a successful career and a more profitable business.

This doctoral specialization is designed to help you practically apply a broad accounting perspective and technical knowledge to the relationships between business activities, economic outcomes, and profit performance. Upon completing the program, you’ll be better able to manage and organize the business transactions and statements related to the assets, liabilities, operations, and goals of any enterprise.

Admission Requirements 

A conferred master’s degree from a regionally or nationally accredited academic institution. In addition to this general requirement, applicants have two options for entering the doctoral program in the School of Business:

1. Direct Entry – You may immediately begin the doctoral program through the DBA or PhD track with a previously completed master’s degree in one of the following:

  • A generalized business area, such as business management or business administration
  • A specialized business area (Master of Finance, Master of Human Resources Management, etc.) AND an undergraduate degree in business
  • A master’s in any field AND an undergraduate degree in business

2. Evaluation Track – If you don’t meet the direct entry requirements, you’re required to take SKS-7001 – Doctoral Comprehensive Strategic Knowledge Studies as part of your degree program.

Course Details

For the Doctor of Business Administration in Advanced Accounting specialization, you must complete a minimum of 48 credit hours (16 courses), including four specialization courses. The estimated time needed to complete this certificate is 64 months.

Course Listing

In this course, you’ll be introduced to the applied business doctoral academic journey. You’ll explore what it means to become an academic learner while you compare and contrast applied and research degrees to determine which is applicable in different environments. You’ll also discuss the use of conceptual research frameworks and be introduced to scholarly writing and reference management. The course concludes with your development of an applied business research question and a brief research plan.

Students will analyze and apply knowledge in twelve different varieties of business-related situations. The focus is on demonstrating core proficiencies in the following business areas: marketing, business finance, accounting, management, legal environment of business, economics, business ethics, global dimensions of business, information systems, quantitative techniques and statistics, leadership, and business applications. The intent is not to introduce these core business concepts, but rather to verify a graduate-level competency in each. The course includes a comprehensive case study that allows you to demonstrate your capabilities in all twelve components.

* Required course for Evaluation Track students.

In this course you’ll explore the ideas and methods for encouraging innovation as part of successful strategic planning. You’ll use organizational assessment tools to evaluate a company’s human resource practices and assess how strategic planning includes elements of technology and sustainability to ensure competitive advantage in global markets.

Organizations can no longer ignore ethics and social responsibility. Ethics are required by local, state, and federal legislation, and now more than ever, organizational stakeholders are being held accountable for actions that lead to societal harm. This course takes academic integrity from the classroom to the boardroom. Through a case-study format, you’ll explore current laws, their applications to business, and how to maintain an ethical perspective within the context of a global framework.

This course engages you in the process of scholarly literature reviews and academic writing. You’ll focus on (a) conducting effective literature searches, specifically in preparation for the dissertation, (b) developing a plan for writing critical, comprehensive, research literature reviews, and (c) critically reviewing and writing about theory/conceptual frameworks as a foundation for your own future research. The goal is for you to conduct an exhaustive search of peer-reviewed research literature on your chosen topic and identify potential areas of inquiry for your dissertation.

This course focuses on the statistical mindset and skills needed to perform and interpret univariate inferential statistics. The course builds your statistical confidence and abilities in assessing and performing statistics. You’ll explore univariate parametric and non-parametric statistical tests, interpretation of statistical output, and how to select statistical tests based on quantitative research questions.

This course teaches you how to design quantitative studies, analyze the data collected, and interpret the results of data analyses. The goal is to explore designs and statistical techniques to use with your envisioned dissertation research.

An examination of qualitative methods for studying human behavior, including grounded theory, narrative analysis, ethnography, mixed methods, and case studies. The objective is to explore designs and methodologies to use with your envisioned research.

The Pre-Candidacy Prospectus is intended to ensure you’ve mastered your discipline prior to candidacy status, and that you’ve demonstrated the ability to design empirical research before moving on to your dissertation coursework. You’ll demonstrate your ability to synthesize empirical, peer-reviewed research to support all course assignments. The Pre-Candidacy Prospectus is completed only after all foundation, specialization, and research courses have been completed.

Students in this course will be required to complete chapter 1 of their dissertation proposal, including the following: a review of literature with substantiating evidence of the problem, the research purpose and questions, the intended methodological design and approach, and the significance of the study. A completed, committee-approved chapter 1 is required to pass the course. If you don’t receive approval to minimum standards, you’ll be able to take up to three supplementary 8-week courses to finalize and gain approval of chapter 1.

In this course, you’ll work on completing chapters 1-3 of your dissertation proposal and receiving committee approval for the dissertation proposal (DP). Chapter 2 consists of the literature review, while chapter 3 covers the research methodology and design, including population, sample, measurement instruments, data collection and analysis, limitations, and ethical considerations. Completed, committee-approved chapters 2 and 3 are required to pass the course, as is a final approved dissertation proposal. If you don’t receive approval to minimum standards, you’ll be able to take up to three supplementary 8-week courses to finalize and gain approval of these requirements.

In this course, you’ll prepare, submit, and obtain approval of your Institutional Review Board (IRB) application. You’ll also collect data and submit a final study closure form to the IRB. If you’re still collecting data at the end of the 12-week course, you’ll be able to take up to three supplementary 8-week courses to complete data collection and file your IRB study closure form.

In this dissertation course, you’ll work on completing chapters 4, 5, and your final dissertation manuscript. Specifically, you’ll complete your data analysis, prepare your study results, and present your findings with an oral defense and a completed manuscript. A completed, committee-approved dissertation manuscript and successful oral defense are required to complete the course and graduate. If you don’t receive approval for either or both, you can take up to three supplementary 8-week courses to finalize and gain approval.

Specialization Courses

Select 4 courses from the following:

Specialization Course Listings

This course focuses on formulating, evaluating, and interpreting accounting information for managerial decision making. Managerial accountants (MAs) are organizational members who support managers and leaders by providing information on costs, budgets, and projections needed to make business decisions. During this course, you will identify and evaluate current developments affecting the field of managerial accounting. Driven by business activities, emerging trends, and reporting standards, MAs must adapt practices and processes to be able to provide leaders and managers accurate cost information to compete effectively within industries and markets.

Students in this course will examine the nature of fraud in a business setting. Topics explored include prevention, detection and investigation, and the resolution of cases of fraud that may be found in the corporate world. The course will help differentiate types of fraud found in organizational management and consumer instances, as well as other possible fraudulent acts, and how to react to discovered fraud as an auditing interest. Delineation on how, why, and what to do when fraud is uncovered in a corporation will also be discussed.

This course reviews the role of the forensic accountant in investigations and audits. Topics covered are the legal environment, Sarbanes-Oxley Act Of 2002, audit and investigation, dispute resolution and litigation services, information security, financial statement analysis, and tax fraud. Students will emerge from the course with an understanding of the roles of forensic accountants and familiarity with their tools and practices.

Students in this course will examine auditing theory and the application of auditing standards and methods in practice settings. These include auditing and assurance services, audit planning, substantive testing, and internal control evaluation. The evidence and procedures used by external auditors and how they report on financial statements are also examined.

This course focuses on the evaluation and analysis of accounting pronouncements, concepts, and standards as well as their impact on decision-making. The scope of this course is much broader than other accounting classes, merging aspects of financial accounting, managerial accounting, and auditing into a single theoretical structure that is applicable to any issue in the field of accounting.

Learning Outcomes

Students earning the Doctor of Business Administration in Global Business Management specialization will learn to:

  • Develop business methods and concepts based on practical application of current theories
  • Defend theories, applications, and perspectives related to business to diverse audiences
  • Construct socially responsible and ethical business strategies
  • Evaluate the relationship between the global environment and business decisions
  • Formulate solutions to practical business problems based on original research
Program Disclosure

Successful completion and attainment of National University degrees do not lead to automatic or immediate licensure, employment, or certification in any state/country. The University cannot guarantee that any professional organization or business will accept a graduate’s application to sit for any certification, licensure, or related exam for the purpose of professional certification.

Program availability varies by state. Many disciplines, professions, and jobs require disclosure of an individual’s criminal history, and a variety of states require background checks to apply to, or be eligible for, certain certificates, registrations, and licenses. Existence of a criminal history may also subject an individual to denial of an initial application for a certificate, registration, or license and/or result in the revocation or suspension of an existing certificate, registration, or license. Requirements can vary by state, occupation, and/or licensing authority.

NU graduates will be subject to additional requirements on a program, certification/licensure, employment, and state-by-state basis that can include one or more of the following items: internships, practicum experience, additional coursework, exams, tests, drug testing, earning an additional degree, and/or other training/education requirements.

All prospective students are advised to review employment, certification, and/or licensure requirements in their state, and to contact the certification/licensing body of the state and/or country where they intend to obtain certification/licensure to verify that these courses/programs qualify in that state/country, prior to enrolling. Prospective students are also advised to regularly review the state’s/country’s policies and procedures relating to certification/licensure, as those policies are subject to change.

National University degrees do not guarantee employment or salary of any kind. Prospective students are strongly encouraged to review desired job positions to review degrees, education, and/or training required to apply for desired positions. Prospective students should monitor these positions as requirements, salary, and other relevant factors can change over time.