Admission to the Ph.D. program in Accounting is open to students who have an outstanding academic record. We require a minimum GMAT score of 650 to apply. Most applicants also have a masters degree in accounting. Admission decisions are made on a rolling basis once all application materials have been received. Therefore, early application is suggested. Applications received after February 1 will be considered on a space available basis.

In order to be considered for admission, a typical applicant must have completed the following steps by February 1:

  • Submit to the Graduate College:
    • A completed application
    • Transcripts of all college course work (undergraduate and master’s)
    • Required application fee
  • Submit to the School of Accounting Doctoral Program Coordinator:
    • A personal statement explaining why you are pursuing a doctorate in accounting
    • Three letters of recommendation (Please note that the School of Accounting does not have a form to complete. Rather, we prefer a letter describing the strengths and weaknesses of the applicant and an explanation of why the recommender believes that the applicant should be admitted to the doctoral program at OSU.)
    • A current resume
    • Official GMAT score using institution code V0W-5V-95. We require a composite GMAT score of at least 650
    • International students must submit a TOEFL score of at least 100 internet, 250 computer, or 600 paper-based test

Please note that applicants will not be considered for admission until ALL of the above items have been received. When the application package is complete the Accounting Doctoral Program Coordinator evaluates the overall admissibility of the applicant and forwards admissible packages to the Accounting Doctoral Program Committee. The committee ranks the applicants and invites the top candidates to campus for an interview. The day long interview includes meetings with the Accounting Doctoral Program Coordinator, members of the Accounting Doctoral Program Committee, the Head of the School of Accounting and other accounting faculty members involved in the doctoral accounting program. Applicants are also given the opportunity to meet with current doctoral candidates. After the interview a decision will be made regarding the admission of the applicant into the program. Assistantships and other benefits are available for all candidates admitted to the program.


Before entering the program all candidates should have taken the following courses or the equivalent:

  • Calculus (MATH 2144)
  • Intermediate (junior-level) Microeconomic Theory (ECON 3113)
  • Intermediate Statistics (STAT 5013)

Contact Information

Don Herrmann
School of Accounting
Spears School of Business
Oklahoma State University
431 Business
Stillwater, OK 74078-4011
Phone: (405) 744-8602
Fax: (405) 744-5180