DART Doctoral Program in Accounting, Reporting and Taxation

This DK-plus creates a doctoral program in accounting as an academic discipline within the area of business administration. The importance of accounting has been growing due to the globalization of firm activities and capital markets. The program covers and combines the major fields of accounting: financial accounting, management accounting, auditing, taxation, and increasingly corporate governance. Doctoral students will be offered an educational and supervision program of international excellence. They will be able to compete in academe internationally, and they will be in demand from specialist practice, including companies, auditors, advisory and consulting firms, regulators, and standard setters. The DK-plus brings together the excellent researchers in accounting in Austria. It involves three Austrian universities under the lead of the Center for Accounting Research, University of Graz. The faculty shares a common research methodology, that is, analytical accounting research based on economics and finance modelling. Analytical methods in accounting are the focus of the DK-plus. They are a well established methodology to create new scientific knowledge, and they provide accounting theories that are essential to generate hypotheses for empirical testing.