Doctor of Business Administration (DBA),
Advanced Accounting
NO Residency
NO Group Work
100% Online Learning
Doctor of Business Administration (DBA), Specialization in Advanced Accounting
This specialization is designed to provide students with the practical application of a broad accounting perspective and technical accounting knowledge, enabling the exploration of relationships among business activities, economic outcomes, and business performance. Students will be able to meet the demand for analyzing advanced management and organization of business transactions and statements related to the assets, liabilities, and operating results of a business.
Admission Requirements
A conferred master’s degree from an institutionally or nationally accredited academic institution. In addition to this general requirement, applicants have two options for entering the doctoral program in the School of Business:
1. Direct Entry – You may immediately begin the doctoral program through the DBA or PhD track with a previously completed master’s degree in one of the following:
- A generalized business area, such as business management or business administration
- A specialized business area (Master of Finance, Master of Human Resources Management, etc.) AND an undergraduate degree in business
- A master’s in any field AND an undergraduate degree in business
2. Evaluation Track – If you don’t meet the direct entry requirements, you’re required to take SKS-7001 – Doctoral Comprehensive Strategic Knowledge Studies as part of your degree program.
Degree Requirements
Students who complete at least 9 credit hours in a single area of specialization at the University (not counting foundational courses) may elect to have the specialization recorded on their transcript and diploma. Students may also opt for a General Business specialization, electing 9 credit hours of cross-disciplinary courses. Courses must be appropriate to the student’s degree program. The remaining 3 elective credits must be appropriate to the student’s degree program.
Requirements for the Specialization
(3 courses, 9 semester credits)
All DBA specializations require completion of the DBA core curriculum, three specialization courses, one doctoral elective, and the dissertation sequence, including prospectus, proposal, data collection and analysis, and final manuscript and defense.
Choose three of the following:
This course focuses on formulating, evaluating, and interpreting accounting information for managerial decision making. Managerial accountants (MAs) are organizational members who support managers and leaders by providing information on costs, budgets, and projections needed to make business decisions. During this course, you will identify and evaluate current developments affecting the field of managerial accounting. Driven by business activities, emerging trends, and reporting standards, MAs must adapt practices and processes to be able to provide leaders and managers accurate cost information to compete effectively within industries and markets.
Students in this course will examine the nature of fraud in a business setting. Topics explored include 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.
This 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.
Students in this course will examine 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.
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.
Learning Outcomes
Upon successful completion of this program, students will be able to:
- Frame complex problems or questions within the specialization using appropriate conceptual, analytical, and contextual lenses.
Program Disclosure
Successful completion and attainment of National University degrees do not lead to automatic or immediate licensure, employment, or certification in any state/country. The University cannot guarantee that any professional organization or business will accept a graduate’s application to sit for any certification, licensure, or related exam for the purpose of professional certification.
Program availability varies by state. Many disciplines, professions, and jobs require disclosure of an individual’s criminal history, and a variety of states require background checks to apply to, or be eligible for, certain certificates, registrations, and licenses. Existence of a criminal history may also subject an individual to denial of an initial application for a certificate, registration, or license and/or result in the revocation or suspension of an existing certificate, registration, or license. Requirements can vary by state, occupation, and/or licensing authority.
NU graduates will be subject to additional requirements on a program, certification/licensure, employment, and state-by-state basis that can include one or more of the following items: internships, practicum experience, additional coursework, exams, tests, drug testing, earning an additional degree, and/or other training/education requirements.
All prospective students are advised to review employment, certification, and/or licensure requirements in their state, and to contact the certification/licensing body of the state and/or country where they intend to obtain certification/licensure to verify that these courses/programs qualify in that state/country, prior to enrolling. Prospective students are also advised to regularly review the state’s/country’s policies and procedures relating to certification/licensure, as those policies are subject to change.
National University degrees do not guarantee employment or salary of any kind. Prospective students are strongly encouraged to review desired job positions to review degrees, education, and/or training required to apply for desired positions. Prospective students should monitor these positions as requirements, salary, and other relevant factors can change over time.