DOCTORATE IN ACCOUNTING: A SURVEY OF THE MAIN FEATURES OF FORMATION IN UNIVERSITIES OF ENGLISH LANGUAGE

Abstract

The "sacrifices" to do a doctorate in accounting include: considerable period of time, opportunity cost, stress, financial costs and low attractiveness of the programs. This study seeks to identify the characteristics of training of doctors in accounts that are required for graduate programs in universities in countries whose official language is English. This research is descriptive, theoretical and conceptual, qualitative approach. The study adopts a secondary source of data collection and has inductive logic. The main results obtained: as prerequisites to pursue a doctorate, 44% of Canadian institutions, 29% of American institutions and 8% of the institutions in the UK applying previous knowledge of the candidates in the areas - accounting, business, microeconomics, skills mathematics (algebra, calculus, probability and statistics) in the UK, found that most institutions request the Test of English as a Foreign Language, 76% ask two letters of recommendation, 14% ask the General Management Admission Test / Graduate Record Examination, 17% ask the Grade Point Average and 24% carry out interviews with the candidates, in the United States the duration of the course is 4-5 years with full dedication (72%), Canada (44%). In Australia 75% and 33% of New Zealand programs are 3-4 years in dedication and up to eight years for part-time. We conclude that depending on the country that decides to do his doctorate in accounting features of formation change, but the future doctoral students can choose from 103 universities which program fits your profile.