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Does one need accounting work experience to apply to the Ph.D. program in accounting?

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Does one need accounting work experience to apply to the Ph.D. program in accounting?

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Work experience in accounting, like other credentials, is not so much a requirement as it is a factor that is considered at the margin in a competitive admissions process. Evidence from recent years indicates that successful applicants usually have at least one year, and often two years or more of full-time work experience in some facet of financial reporting, which can involve public accounting, accounting in industry, or taxation. Work experience helps Ph.D. students to incorporate new insights and developments from practice in future research and in teaching.

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