End of this page section.

Begin of page section: Contents:



Students admitted to DART are required to enrol in the appropriate formal doctoral program at one of the two participating universities. Each of these doctoral programs offers one year of core coursework and specialized courses after the first year. The first year in the doctoral programs is focused on exposing students to research methodologies such as analytical and empirical research - in general and as applied to business administration and economics. It also includes courses in mathematics, statistics, and economic modelling. Advanced courses are electives that students can select depending on their specialization.


DART uses the basic courses as an integral part the doctoral program. At the University of Graz a doctorate is granted in “Social and economic sciences” (Dr. rer. soc. oec.), which includes Economics and Sociology as well as Business Administration. The University of Vienna offers a PhD program in Management. The choice of courses offered (and partly required) as part of such a doctorate is quite broad. Students enrolled in DART have to choose among a restricted pool of courses, mainly on quantitative methodology, reflecting the focus of DART.


The courses of the general doctoral program in social and economic sciences feed into the supply of specialized accounting doctoral courses which complement them. These additional courses push students to the boundaries of research in the main topics of DART.


All specific DART doctoral courses comprise two hours per week for fifteen weeks and are offered in the English language.

They begin with two courses that are fundamental to quantitative accounting research, namely, analytical and empirical research. Empirical research includes large-sample archival research, but also experimental research. These courses aim at providing analytical researchers with an understanding of how their research can be empirically tested.

The second part of the specific doctoral courses is especially geared towards current research in the five areas of DART. Students select four out of the five courses depending on the research focus, but are welcome to participate in all five.

The third part comprises courses that are specific to the research topics. They aim at exposing students to the research at the frontier of the particular theme and to the related literature. Furthermore, students gain experience in writing research papers and in the referee processes of academic journals.

The DART doctoral courses are required for DART students and are, subject to availability, open to other students that are not part of the DART but are interested in accounting research. The DART courses are held either in Graz or in Vienna, and there are opportunities to take specialist courses at other institutions.


In addition, students will be strongly encouraged to take the opportunity to go abroad for a semester, preferably to the home institution of the external member of their supervisory committee, and to collaborate with other researchers. Opportunities for such mobility are available mainly because of the faculty’s strong network of connections.


DART: required coursesUniversity of Graz: Doctoral Program in Economic and Social SciencesUniversity of Vienna: PhD in ManagementBasic courses
Introduction to Quantitative MethodsMathematics or StatisticsAdvanced Optimization
Analytical Methods IAnalytical MethodsManagement Control
Empirical Methods IEmpirical MethodsMultivariate Business Statistics
Analytical Accounting Research Decision and Game-Theoretic Models
Empirical Accounting Research  Quantitative Empirical Methods and Econometrics
Financial Economics


Paper Writing SeminarAcademic WritingSpecialized courses
Advanced Paper Writing Seminar

Three out of the following four research seminars:

- Financial Accounting
- Management Accounting
- Auditing and Taxation
- Corporate Governance

Directed Reading
Electives (optional, to be agreed with committee)e.g.: Economic Models, Experimental MethodsManagement (required)Philosophy of Science (required)
Qualitative Research Methods (required)


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

End of this page section.

Begin of page section: Additional information:

End of this page section.