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Objectives of the program

DART – the Doctoral Program in Accounting, Reporting, and Taxation – aims at training future leaders in accounting research and in specialist areas of practice to combine a strong tradition in institutions and norms with an emphasis on international state-of-the-art research methodology. The faculty involved in DART is well positioned to provide training for doctoral students and to supervise their research.

DART brings together all major accounting researchers of Austria, who excel in the international academic accounting community. All of the members have published high-quality work in international journals. Since they are located at two major universities in Austria (the University of Graz and the University of Vienna), DART is a joint project. DART offers an internationally accepted program located in Austria for educating young talent in accounting.

A distinguishing feature of DART is the focus on an internationally accepted research methodology in Accounting. It is a collaboration of strong faculty members who are experts in economics- and finance-based analytical modelling, and more specifically, information economics, agency theory, and game theory. These areas of expertise allow for the development of theories and consequent hypotheses that can be subjected to empirical analyses. Due to this shared methodological background, a collaboration to educate young researchers is highly efficient and sufficiently focused to succeed in the field of international accounting.

The reason to focus on economic and finance modelling is that much empirical research currently lacks solid theory as a basis for the development of hypotheses being tested. DART aims at educating researchers to provide such theory in such a way as to furnish empirical researchers with more theoretical results they can use. In order to provide useful theories, it is important for students to also understand how formal results should be developed as well as frame to render them useful for empirical tests.

Contact

DART – Doctoral Program in Accounting, Reporting, and Taxation
Universitätsstraße 15/E4 A-8010 Graz
University of Graz, Center for Accounting Research Phone:+43 (0)316 380 - 7255

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