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Abstract  

References from accounting doctoral course syllabi are used to construct a data base. Some type of syllabus in the areas of financial accounting, research methodology, behavioral accounting, managerial accounting, and information economics and agency theory was obtained from 49 schools. Syllabi references are used to rank accounting departments based on the author's place of employment and institution from which the doctorate was earned.

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Science . GOMEZ-MEJIA , L. R. , BALKIN , D. B. ( 1992 ), Determinants of faculty pay: An agency theory perspective . Academy of Management Journal , 35 ( 5 ): 921 – 955

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