A survey of doctoral programs with accounting majors or concentrations has been completed with the cooperation of all colleges of business administration which are members of the American Association of Collegiate Schools of Business (AACSB). Originally intended as a part of the work of the American Accounting Associations 1964 Committee on Courses and Curriculum-Doctoral Programs, the results of the survey were not included in their report because the members of the committee favored a dynamic approach dealing with the direction doctoral programs should take in the future. The survey, largely concerned with the present status of doctoral programs, may be labeled by some as a "nose counting" effort. Many of the participating colleges, however, expressed a desire to learn the results of the survey and this article will attempt to summarize the information so kindly supplied by representatives of all 113 colleges. Of the 113 AACSB colleges, 34 percent offer a doctoral program with a major or concentration in accounting as of the 1963-64 scholastic year.

The article presents information on recommendations made by the 1964 American Accounting Association Committee on Doctoral Programs. The committee was charged to investigate and to make appropriate recommendations concerning doctoral programs with a concentration in accounting. The primary role of doctoral programs in accounting at the present time is to prepare the student for university teaching of accounting. There are indications that the future may place increasing demands upon such doctoral programs to prepare students for a research career in public or industrial accounting. The increasing number applying for entrance to doctoral programs each year makes it possible for universities to exercise greater selectivity in the choice of students. The courses in accounting should cover thoroughly the areas of financial accounting, management accounting and the analytical uses of accounting data. Doctoral courses should be based upon an educational philosophy distinct from those of undergraduate and advanced professional programs offered by a university.