Summarize:

Explain why you’re interested in a PhD in accounting.  Do you want to work for a major financial policy institute?  Teach at the university level?  Expand your professional opportunities?  The personal statement is a good opportunity to clarify your own thinking about why you want to get a PhD in the first place.  Decide what type of research you want to do -- archival, experimental or behavioral, or analytical -- and commit to it in your personal statement before applying to a school.  To get a better idea of what type of research is available, read some current academic literature and meet with the professors at the school(s) you’re thinking of applying to. Later, you can incorporate a modified version of your personal statement along with your university application.  Add information about why or how the particular PhD program you’ve applied to will help you meet the goals you expressed in your personal statement.  Follow the doctoral program's guidelines for word length and content. Some accounting PhD programs offer a focus on finance, marketing, organizational management, real estate or operational management.  Other specialties include public policy, business policy, or pure accounting.  Read academic papers in each sub-field in order to determine what topic speaks to you. Using the generalized personal statement you wrote before, compare the programs at each university you’re considering.  For instance, if your personal statement is to get a job as a professor, you should choose the school that produces the most accounting professors.  Whatever school you choose, ensure its program offers the necessary coursework and will provide you with the experience you want to help you meet your future goals. You should also look at requirements for obtaining a PhD at the various schools.  Do they expect students to graduate in three years?  Two years?  What classes and skills does the program emphasize? Get a feel for whether you might want any of them as your academic advisor.  Additionally, read the academic publications of the accounting faculty at the various schools you’re considering to see if their work excites and challenges you.  If not, you might want to look at other programs. Part of your application will require professors and/or work supervisors to recommend your abilities and competence.  If possible, request these letters while still in school and on the job so that your qualities and performance are fresh in their minds.  If you request them after graduation, be sure to include a sample of your work -- a well-done project or essay -- along with a polite email or letter asking for a letter of recommendation. Explain why you need the letter, and why you’re asking for the particular professor’s advice.  For instance, you might explain to a favored professor that he or she inspired you to continue developing your understanding of accounting, and you’re now following up on their advice by pursuing a PhD. Most programs require an application to both the accounting program as well as the graduate school.  One or both applications will require information about your academic background, work history, and GRE or GMAT scores..  After double-checking all your required documents for spelling errors and omissions, submit them to the appropriate university department.
Pen your personal statement. Select a program specialty. Look at various programs and choose one that will help you meet your goals. Talk to professors in the accounting program at the universities you’re applying to. Solicit and submit letters of recommendation. Submit your applications.