Best Online Doctorates in Accounting (PhD/DBA)
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Reach the top of the accounting field by earning a DBA or PhD in accounting online. Find out more about what an online doctorate in accounting offers and explore today’s best programs.
If you’re pursuing leadership, teaching, or research opportunities in accounting, a DBA or PhD in Accounting can help you build advanced expertise and expand your career options.
While a bachelor’s or master’s degree provides a strong foundation, a doctoral degree can prepare you for executive leadership, postsecondary teaching, consulting, and specialized research roles.
This guide explores online accounting doctoral programs, compares DBA and PhD pathways, and highlights key factors to consider as you choose a program that fits your professional goals.
FIND PROGRAMS NEAR YOU:
Best Online Doctorates in Accounting: School Spotlights
Numerous colleges and universities offer online DBA and PhDs in accounting, but some stand out in terms of learning convenience, student support services, academic quality, and affordability.
You want to attend a school that provides the greatest return on your academic investment. We have identified two outstanding schools and provided a summary of what distinguishes them in these critical areas.
College Rankings Methodology
PhDs.me’s college rankings are based on the most recent data provided by The Integrated Postsecondary Education Data System (IPEDS). To be eligible for our rankings, colleges were required to have the following characteristics:
- At least one doctoral program in subject area offered partially online or fully online.
- Accreditation from an organization recognized by the U.S. Department of Education.
- Academic counseling and career placement services.
Eligible colleges were then scored on their performance in the following areas to determine the final ranking:
- Cost: Relative cost of attendance compared to peer schools on the list. Based on in-state graduate tuition per academic year.
- Selectivity: Based on overall admissions rate. More selective schools ranked higher.
- Online learning availability: Based on percentage of grad students taking at least one class online and number of online doctoral programs in subject area reported by the school.
- Student-to-faculty ratio: Schools with lower overall ratios ranked higher.
Accreditation Glossary
ABHE: Association for Biblical Higher Education, Commission on Accreditation
ATS: Commission on Accrediting of the Association of Theological Schools
DEAC: Distance Education Accrediting Commission
HLC: Higher Learning Commission
MSCHE: Middle States Commission on Higher Education
NECHE: New England Commission of Higher Education
NWCCU: Northwest Commission on Colleges and Universities
SACSCOC: Southern Association of Colleges and Schools Commission on Colleges
TRACS: Transnational Association of Christian Colleges and Schools, Accreditation Commission
WSCUC: Western Association of Schools and Colleges Senior Colleges and University Commission
The online Doctor of Business Administration (DBA) in Accounting program from Liberty University is accredited by the ACBSP and prepares students to take their business career to the highest level. During the program, students learn about advanced tax and accounting principles and research methods. Classes students include Accounting Ethics, Tax Research and Jurisprudence, and Advanced Auditing. Because this is a DBA program, extra attention is placed on learning advanced skills to tackle real-world accounting issues as opposed to learning more about theoretical concepts. While the program is fully online, students will have ample opportunity to network with classmates and professors with the help of optional intensive courses. These are in-person courses that provide a face-to-face learning option for students who desire a more traditional learning environment.
Program Highlights:
DBA in Accounting
- Credits: 60
- Length: About 3 years
- Cost: $595/credit (full-time) and $650/credit (part-time)
- Mode: 100% online
- Accreditation: ACBSP
CounselingYes
PlacementYes
Faculty Ratio17
Although Marshall University's doctoral business program results in a Doctor of Business Administration (DBA) degree, the curriculum has been tailored to maximize research skills and knowledge. Students choose from three specializations, including Accountancy. The DBA program also enjoys the distinction of being accredited by the AACSB. Because most students are working business professionals, the curriculum is available online, in both synchronous and asynchronous formats. However, to foster networking and collaborative learning, students progress through the program as a cohort and all students will complete classes on a full-time schedule. There are also five required campus visits each academic year. All of these start on Friday and end on Saturday to make them easier to fit into busy schedules.
Program Highlights:
Doctor of Business Administration in Accountancy
- Credits: 66
- Length: About 3 years
- Cost: $900/credit
- Mode: Partially online
- Accreditation: AACSB
CounselingYes
PlacementYes
Faculty Ratio17
Highlighting Another Quality Online Accounting Doctorate
Northcentral University

Northcentral University’s PhD in Business Administration (PhD-BA) with a specialization in Advanced Accounting offers a flexible online format for working professionals.
Students can begin courses through weekly start dates and complete the program entirely online. Courses are delivered asynchronously, allowing learners to complete coursework on their own schedules without required group assignments or live lectures.
The 60-credit curriculum typically takes about four years to complete. Students also receive one-on-one support from faculty members who hold doctoral degrees in their respective fields.
Benefits of Earning Your Doctorate in Accounting Online
Postsecondary education continues to shift online. Many schools offering a DBA or PhD in accounting degree make it possible to earn this degree partially or fully online, which has strong appeal for busy students. Here are two of the biggest benefits of online doctorate in accounting programs:
- Flexible learning. An online doctorate or PhD in accounting offers flexibility that traditional campus programs often cannot match. Students can complete coursework around professional and personal commitments, making it easier to earn a degree while working full time. Many programs also offer specialization courses year-round, allowing students to take the classes they need when it best fits their schedule.
- Convenient courses. Many online doctorate or PhD in accounting programs use asynchronous classes so students can choose their own study schedule. This means students can watch a lecture or participate in a class discussion from anywhere and at any time instead of a time set by the professor or school.
Learning Formats for Online Accounting Doctorates
Online accounting doctorates are typically offered in two formats: fully online and partially online. Fully online programs allow students to complete all coursework remotely, while partially online programs combine virtual learning with in-person requirements such as residencies, campus visits, or dissertation milestones.
Although exceptions exist, DBA programs are often more likely to be fully online, while PhD programs more commonly include some in-person components. Here’s a closer look at each format.
Fully online
Fully online programs allow students to complete all coursework and degree requirements remotely. Courses may be offered in a synchronous format, with scheduled class sessions, or an asynchronous format, which allows students to complete lectures and assignments on their own schedule while meeting established deadlines.
Partially online
Partially online programs blend remote learning with in-person requirements. Some programs are primarily campus-based but allow students to complete select courses online. Others deliver most coursework online while requiring occasional residencies, campus visits, or other in-person experiences.
Depending on the program, students may also need to visit campus for comprehensive exams, dissertation defenses, or other key academic milestones.
PhD vs. DBA: Which Accounting Doctorate is Right for You?
An online PhD in accounting program and an online doctorate in accounting program have some similarities. Knowing which one is right for you depends on the type of job you want when you graduate.
Here’s a quick summary of their differences to help you zero in on the right one for you.
| Online DBA in Accounting | Online PhD in Accounting | |
|---|---|---|
| Purpose | Gain practical knowledge to apply to the business arena | Learn advanced theory and research skills for future careers in research and/or academics |
| Student Type | Mid or late career | Early or mid career |
| Student Goal | Advanced practice or supervisory position | Postsecondary teaching or research position |
| Funding | Private sector employer tuition benefit programs or academic scholarships | Academic scholarships, stipends, and/or assistantships |
| Prerequisites | Master’s degree | Bachelor’s degree |
| Length | About three years | About four to six years |
| Capstone | Dissertation or major project | Dissertation |
Expert Insight
If possible, you should talk to current students before enrolling. Admissions materials highlight strengths, but current students can provide candid insights about faculty responsiveness, dissertation support, workload, and program culture.
Timeline: Online Accounting Doctorates
Doctoral degrees are relatively flexible regarding the duration required to graduate, particularly when pursuing an online program. Online PhD in accounting programs typically take longer to complete than online doctorate in accounting programs, but other factors can also affect the time it takes to finish, such as whether you hold a master’s degree and if the program is cohort-based. Here’s a very rough timeline of what to expect.
Years one and two
Both DBA and PhD students spend the bulk of their academic efforts taking classes on advanced accounting theory and research skills.
If the program requires a written comprehensive final exam, it will usually come at the end of year one or two for DBA programs and the end of year two or three for PhD programs.
Year three
By now, doctoral students should have started their dissertation or major research project. In some doctorate in accounting online programs, this process may begin in year two and end in year three (the final year).
The dissertation process begins with background research and the development of a proposal. Then the proposal gets approved and research is conducted, analyzed, presented, and defended. Many DBA students graduate after their third year.
For most online PhD in accounting students, their third year consists of the development of a dissertation topic and getting their proposal approved.
Years four and five
This typically applies only to PhD students, who are continuing work on their dissertations. If a PhD program has an oral comprehensive examination, it will usually occur during year four.
Full-time PhD students who are particularly motivated will finish and defend their dissertations during their fifth year (and sometimes even their fourth year). For these students, the final year of their doctoral training also includes job search activities.
Year five/six/seven
For part-time students or students who take extra time for their major research, these final few years will be spent completing their dissertation. They will also begin their job search.
Expert Insight
Don’t choose a program based solely on convenience. Flexibility matters, but access to faculty mentorship, research opportunities, and professional networks can influence your long-term career prospects.
Learning Outcomes of Accounting Doctorates
A doctoral degree may not be necessary for a typical staff accountant, but if you aspire to conduct advanced-level research that is deserving of publication and to utilize these research skills in real-world scenarios, pursuing an online doctorate or PhD in accounting is ideal.
After completing an online doctorate in accounting, graduates can expect to develop advanced skills in research, analysis, communication, and ethical decision-making. Common learning outcomes include:
- Communicating complex ideas. Doctoral students learn to develop and present original research through clear written and oral communication, both for academic audiences and accounting professionals.
- Applying research to practice. Students gain the ability to design, evaluate, and apply research that addresses real-world challenges facing businesses, accounting firms, and financial institutions.
- Identifying researchable business problems. Coursework emphasizes turning complex business challenges into focused, measurable questions that can be explored through data and evidence-based research.
- Professionalism and ethical leadership. Programs prepare students to evaluate financial information responsibly and conduct research that reflects legal, ethical, and professional standards.
- Advanced accounting knowledge. Students deepen their understanding of evolving accounting theories, business practices, and industry trends, building expertise that supports leadership, teaching, and research careers.
Expert Insight
If your goal is academia, pay close attention to where graduates find jobs after completing the program. Faculty placement outcomes often reveal more about a program’s reputation than any type of marketing materials.
Accreditation for Online Accounting Doctorates
Accreditation should be one of the first factors you evaluate when comparing online accounting doctorates. Accreditation verifies that a school or program meets established academic standards and can affect everything from financial aid eligibility to employer recognition.
There are two types of accreditation to consider:
Institutional accreditation applies to the university as a whole and is granted by an accrediting organization recognized by the U.S. Department of Education or the Council for Higher Education Accreditation (CHEA).
Programmatic accreditation applies to a specific academic program. For accounting doctorates, the most common accrediting bodies are the Accreditation Council for Business Schools and Programs (ACBSP) and the Association to Advance Collegiate Schools of Business (AACSB).
When evaluating online DBA or PhD programs in accounting, look for schools that hold both institutional accreditation and recognized business program accreditation.
Applying to an Online PhD or DBA in Accounting Program
Admission to online accounting doctoral programs can be competitive. Most schools require a completed application, official transcripts, letters of recommendation, and a personal statement. Depending on the program, applicants may also need to submit additional materials that demonstrate their academic preparation, professional experience, and potential for doctoral-level research, such as the items below.
- Resume or curriculum vitae. Graduate accounting programs like to have students with real-world accounting or business experience. The student’s work history shows what types of experiences the applicant can share with their professors and classmates.
- Standardized test scores. Some programs require GRE or GMAT scores as part of the admissions process. At more selective institutions, strong test scores can help demonstrate academic readiness for doctoral-level study.
- Evidence of professional or academic achievement. Admissions committees often look for indicators of success in accounting, business, or research. Relevant accomplishments may include professional certifications, published research, industry awards, leadership experience, or other notable achievements.
- Minimum GPA requirements. Most programs establish a minimum GPA for admission, though successful applicants often exceed that threshold. A strong academic record can help strengthen an application, particularly at competitive doctoral programs.
Cost of Online Accounting Doctorates
Aside from tuition, there are additional expenses to factor in, such as fees, textbooks, and equipment. Fortunately, tuition for distance learning is lower than on-campus classes at certain institutions.
Additionally, you will save money by not having to commute to campus multiple days per week. However, some online programs require several on-campus visits, so you must consider the travel costs for those trips.
Still, tuition is the biggest factor in determining the cost of your DBA or PhD in accounting online degree. Here is an idea of what you’ll pay:
| School | Cost per Credit | Total Credits | Subtotal |
|---|---|---|---|
| Capella University | $965 | 90 | $86,850 |
| Wilmington University | $679 | 54 | $36,666 |
| Liberty University | $595 | 60 | $35,700 |
| Franklin University | $748 | 58 | $43,384 |
Many doctoral programs help offset costs through financial support. In addition to scholarships, students may qualify for assistantships, fellowships, grants, and research stipends that can reduce tuition expenses and help cover living costs.
Because funding opportunities vary by institution, the published tuition rate may not reflect what you ultimately pay. Before applying, contact each program’s financial aid office to learn about available funding options and eligibility requirements. You can also explore our scholarship, grant, and financial aid resources for additional support.
Salary Outlook with a PhD in Accounting
A PhD in accounting prepares graduates for careers in research, higher education, and technical advisory roles. Graduates may become accounting professors, research scholars, or subject-matter experts in areas such as financial reporting, auditing, taxation, and regulatory policy. Opportunities exist at universities, accounting firms, government agencies, and organizations that shape accounting standards and practices.
Strong demand for accounting faculty and research expertise continues to create opportunities in both academia and industry. Doctoral graduates may also pursue consulting, research, and leadership positions that offer competitive compensation and long-term career growth.
Review the salary table below to compare accountant and auditor earnings across states and explore the earning potential of advanced accounting careers.
Accountants and Auditors
| Area ↕︎ | Median ↕︎ | 75th Percentile ↕︎ | 90th Percentile ↕︎ |
|---|---|---|---|
| U.S. | $83,680 | $109,810 | $144,090 |
| Alabama | $74,880 | $95,870 | $123,170 |
| Alaska | $83,460 | $102,460 | $125,810 |
| Arizona | $79,970 | $103,640 | $128,890 |
| Arkansas | $66,330 | $88,950 | $119,520 |
| California | $97,050 | $125,850 | $160,520 |
| Colorado | $97,030 | $127,270 | $162,160 |
| Connecticut | $97,550 | $123,670 | $156,670 |
| Delaware | $95,020 | $120,450 | $132,550 |
| District of Columbia | $111,530 | $156,730 | $185,220 |
| Florida | $79,250 | $103,140 | $131,930 |
| Georgia | $81,900 | $109,110 | $145,960 |
| Hawaii | $74,500 | $92,870 | $117,840 |
| Idaho | $74,730 | $93,400 | $121,820 |
| Illinois | $80,230 | $102,270 | $131,990 |
| Indiana | $77,720 | $100,120 | $125,880 |
| Iowa | $77,440 | $98,150 | $123,700 |
| Kansas | $79,000 | $100,650 | $129,800 |
| Kentucky | $75,270 | $96,780 | $121,230 |
| Louisiana | $73,810 | $91,830 | $117,110 |
| Maine | $77,480 | $98,700 | $125,130 |
| Maryland | $89,370 | $116,420 | $156,660 |
| Massachusetts | $99,460 | $128,560 | $160,100 |
| Michigan | $78,820 | $101,030 | $131,080 |
| Minnesota | $81,600 | $105,020 | $138,960 |
| Mississippi | $68,100 | $93,640 | $120,290 |
| Missouri | $76,590 | $99,580 | $128,300 |
| Montana | $75,810 | $97,320 | $125,290 |
| Nebraska | $72,080 | $90,660 | $114,530 |
| Nevada | $81,600 | $103,640 | $128,760 |
| New Hampshire | $83,470 | $105,160 | $131,110 |
| New Jersey | $100,830 | $129,280 | $167,080 |
| New Mexico | $78,580 | $99,090 | $125,420 |
| New York | $102,640 | $134,820 | $171,030 |
| North Carolina | $82,050 | $108,090 | $146,100 |
| North Dakota | $75,730 | $95,780 | $124,960 |
| Ohio | $79,320 | $102,230 | $131,400 |
| Oklahoma | $79,370 | $104,240 | $155,480 |
| Oregon | $85,800 | $104,150 | $130,650 |
| Pennsylvania | $79,000 | $99,990 | $130,270 |
| Rhode Island | $95,820 | $120,280 | $150,320 |
| South Carolina | $76,560 | $99,080 | $131,220 |
| South Dakota | $78,880 | $97,920 | $115,470 |
| Tennessee | $76,840 | $94,790 | $122,160 |
| Texas | $80,920 | $103,760 | $132,040 |
| Utah | $79,990 | $104,140 | $131,590 |
| Vermont | $78,890 | $97,100 | $118,800 |
| Virginia | $93,290 | $123,510 | $156,730 |
| Washington | $96,550 | $122,480 | $152,310 |
| West Virginia | $73,320 | $91,660 | $115,210 |
| Wisconsin | $79,400 | $100,800 | $127,800 |
| Wyoming | $77,620 | $100,560 | $126,520 |
Source: https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm
Showing 1 – 10 of 52 entries | Data does not reflect school-specific information.
