Advanced Accounting

Doctor of Philosophy in Business Administration
  • Overview
  • Course Information
  • Tuition
  • Benefits

According to the American Institute of CPAs, the accounting profession is poised for growth. In this 100% online Accounting PhD specialization, you will have the opportunity to apply a broad accounting perspective and research-based accounting knowledge as you explore relationships among business activities, economic outcomes, business performance and forensic analysis. With the Accounting PhD online, you work with NCU’s professors to develop your understanding of how to scrutinize accounting data, including business transactions and statements related to the assets, liabilities, and operating results of business enterprises and nonprofit organizations, Graduates pursue senior leadership positions in accounting, auditing, or in academia.

General Degree Requirements

Admission to a doctoral program at NCU requires a master's degree from an accredited institution.

The PhD program may be completed in 60 credits. Up to an additional 15 credit hours will be allowed as needed to complete dissertation research. The University may accept a maximum of 12 semester credit hours in transfer toward the doctoral degree for graduate coursework completed at an accredited college or university with a grade of "B" or better.

Completion Period for Doctoral Degrees

Northcentral University allows 7 years to complete all doctoral programs of 60 credits or less. Normal time to complete varies depending upon course take rate and credits transferred.

Foundational Competencies for DBA Programs

  • Graduate-Level Research Methods Competency - PhD students are required to complete BTM8102, BTM8103, BTM8104, BTM8106, BTM8107, BTM8108 and BTM8109 at Northcentral.
  • Graduate-Level Statistics Competency - PhD students are required to complete BTM8107 Statistics II at Northcentral.
  • Computer Competency - Doctoral students are required to have computer skills necessary for completing a dissertation. Students must be able to prepare documents using advanced word processing skills (e.g., creation of tables and figures, headers and footers, page breaks, tables of contents, hanging indents). Students must use computer programs for the statistical analysis of data (e.g., SAS). Students must produce a computer-based presentation (e.g., PowerPoint) for their dissertation oral defense.

See below for specialization courses specific to this program. To learn more, fill out the request information form below or view the course catalog.

Course Code


Course Description


Advanced Managerial Accounting

This Doctoral level course focuses on formulating, evaluating and interpreting accounting information for managerial decision making. Topics covered include product costing, activity-based costing, profit planning, standard costing, flexible budgeting, target costing, cost-volume-profit analysis, cost management, and capital budgeting. Managerial accountants are part of the staff that supports management. These accountants perform a number of different tasks within business organizations. The most important of which is providing information needed by management to make business decisions. During this course, students will identify and formulate an understanding of some of the more recent developments affecting the field of managerial accounting. Many recent developments have been driven by the impact of globalization of business activities. Accountants can no longer complete tasks the way they have always been done. Businesses need more accurate cost information if they are to compete effectively within the global economy.


Advanced Accounting and Fraud Examination Techniques

This doctoral course examines the nature of fraud in a business setting. It explores the topics of 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.


Advanced Forensic Accounting Theory and Practice

This doctoral level 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.


Advanced Accounting for Non-Profit Organizations

This doctoral level course provides an in-depth review of the accounting principles and practices used in not-for-profit organizations, with an emphasis on governmental accounting practices. The course also covers accounting principles and practices specific to hospitals, colleges and universities, health and welfare agencies, and similar organizations. Enabling practitioners to establish logical framework for understanding, analyzing and solving the accounting challenges of non-profit organizations is stressed.


Advanced Tax Strategies

This doctoral level course examines vital aspects of the U.S. federal tax system. It includes coverage of important tax concepts and principles, such as planning and compliance, individual income taxes, partnerships, corporate, estate and gift taxation, and trusts. Coverage of these concepts serves as a foundation for developing effective income tax strategies.


Advanced Auditing Methods and Practice

This course examines 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.


Advanced Accounting Theory and Policy

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.


Advanced International Accounting

This course examines international accounting practices, theory, and issues. These include harmonization of financial reporting and auditing, comparative accounting, translation, international taxation, transfer pricing and strategic accounting issues in multinational corporations. Special attention will be given to the adoption of International Financial Reporting Standards


Advanced Cost Accounting

This course provides an analysis of strategic cost management and focuses on measuring and managing costs in environments where real world economic decision making takes place based on accounting information. Topics covered include analyzing and managing costs, activity based management, process and cost allocation, planning, decision making, and evaluating performance.

At Northcentral University, we pride ourselves in being completely transparent when it comes to tuition and fees. If a cost is not included in our Cost Per Course Tuition Rate, we let you know up front. Currently, the only additional cost above your program rate* is books. Learn more about the NCU’s PhD in Business Administration costs below:

  • Per credit cost: $1,129
  • Per 3 credit course cost: $3,387
  • Program cost: $68,090 - $71,477
  • Average book cost per course: $110
  • Application Fee: $0
  • Learning Management Fee (one-time per program): $350
  • Registration Fee: $0

Click here to learn more about payment and financing options.

*Program rates are subject to change and generally increase at the start of each calendar year.

Total program costs reflected are calculated based on standard degree program credits exclusive of the program’s potential evaluation track. The actual cost of a program is determined based upon the program and track the student enters, transfer credits if any, and other unique student factors. For more information: please contact Admissions or refer to the catalog.

If there’s one thing we’ve learned about our students, it’s that they are motivated and ambitious—but they are also busy! At Northcentral University, we’ve designed our education experience to work with you, not against you, so you can achieve your academic goals without sacrificing the quality, flexibility and support you need to be successful.

To learn more, request information or call 1-866-776-0331 to speak with an enrollment advisor today. We offer new courses every Monday of the year so you can get started when it’s best for you.