PhD Candidates in Accounting

The Department of Accounting and Operations Management at BI Norwegian Business School is
inviting applications for doctoral scholarships, start date August 2026.

Department of Accounting and Operations Management

The Accounting group in the Department of Accounting of Operations Management is divided into
two sub-groups: One group conducts quantitative (formal analytical and archival) research in the
areas of financial accounting and auditing. The other group focuses on qualitative research in
management accounting and control. In line with their research interests, the group members are
involved in teaching at Executive, Master, and Bachelor levels, as well as tailor-made corporate
courses in the respective areas.

The financial accounting and auditing group members have multidisciplinary backgrounds in
accounting, economics and finance. The group’s ambition is to conduct high-quality research and its
members succeeded in publishing in top accounting journals such as The Accounting Review;
Accounting, Organizations and Society; Journal of Accounting Research; Management Science;
Contemporary Accounting Research, Review of Accounting Studies, but also in highly renowned
finance journals like the Review of Finance or Journal of Corporate Finance.

The group hosts The Scandinavian Accounting Research Conference and Doctoral Consortium and a
regular research seminar series. These seminars and other visits by international researchers give
PhD candidates an excellent opportunity to reflect and receive feedback on their own research. The
department has access to many of the commonly used international databases. Some faculty
members also work with unique Norwegian micro data on firms and individuals obtained from
official registers.

PhD specialization in Accounting

The PhD specialization in Accounting prepares candidates for careers in the world’s leading academic
institutions, research-oriented international and national organizations, and the industry.

The four-year program offers rigorous training for candidates with strong analytical skills and
intellectual curiosity. It follows a structure that is used in comparable programs around the world.
The first three semesters are devoted to course work covering all the major fields in Accounting and
core topics in Finance and Economics relevant for an Accounting PhD. These courses are mainly
taught by BI faculty. The candidates can also take specialized courses and participate in doctoral
workshops through different international accounting research networks.

The second year of the program sees candidates transitioning to research work. The candidates will
work towards the doctoral dissertation that is typically a collection of three research articles.
Research work is done in close co-operation with the supervisor and other faculty members from the
department. Projects joint with faculty members often involve collaborators from other research
institutions. Candidates also participate in regular research seminars with international scholars and
present their research work at departmental workshops. The research environment is supportive and
PhD candidates take actively part in all the social life at the department.

Funding

The four-year scholarship is set according to the Norwegian State Salary Scale and currently pays
NOK 572.800 annually. The position is linked to The Norwegian Public Service Pension Fund (Statens
Pensjonskasse). The scholarship involves 25% teaching obligation.

Application timeline and submission rules

The application and its attached documents can be submitted only electronically by using the "Send
Application" button on the right hand side in this announcement. E-mail or hard copy applications
will not be accepted. Kindly note that all documents need to have reached the Doctoral
Administration by the deadline stated in this announcement in order to be considered. The only
exception to this rule are candidates who are completing their Master’s degree in 2026 and do not
have a final certificate when applying. You will not be able to revise your application once it has been
submitted.

Application requirements

We encourage applications from candidates who have solid quantitative skills and a strong
background in disciplines such as Accounting, Economics, Finance, Mathematics and Statistics. Strong
communication and analytical skills are also crucial for successful completion of the program. If
applicants are otherwise equally qualified, female applicants will be given preference.

We welcome research interests, theoretical or empirical, in all areas of Accounting.

The following list details the formal application requirements:

A. Academic record

Eligible applicants must have completed a Master of Science degree with thesis work, a Research
Masters/M.Phil degree, or a comparable degree relevant for the specialisation in Accounting by the
time the program starts in early autumn of 2026, with a grade point average of B or higher. An
MBA degree does not fulfill the requirements for admission.

B. GRE / GMAT

Applicants who hold a Master’s degree from an institution in an EU/EEA country are encouraged to
take either the GMAT or the GRE test. Applicants whose Master’s degree is not from an institution in
an EU/EEA country are required to take either the GMAT or the GRE test.
Percentile scores and raw scores for the Verbal, Quantitative and Analytical Writing sections of the
GRE or GMAT must be submitted together with the application. Incomplete sections or partial scores
are not sufficient . A “good score” is generally considered to be 85% and higher. However, there is no
minimum cutoff score for the GRE/GMAT .

C. TOEFL / IELTS

Applicants are encouraged to take either TOEFL or IELTS.

The codes for BI Norwegian Business School are as follows: GMAT 0529, TOEFL 0529, GRE 7365. For
IELTS we accept copies as long as the TRF number is visible.

D. Materials to be uploaded in the electronic application

You are required to upload the following electronically with your application:

CV, recommendation letters, statement of purpose, and selected academic work

• Full CV / resume. In addition to the usual items, this should include a complete list of all
research work, including publications (if any), thesis work, and other documented relevant
research activities.
• Letters of recommendations from people who can assess your suitability for doctoral studies.
These people would ideally by academics who have taught you, supervised your research
work, or have other relevant information about your potential as a researcher. If such people
are not available, non-academic professional people can also provide a letter with an
emphasis on your research potential. A minimum of two letters is required. Please arrange
with the people submitting recommendation letters to email their recommendations to
phd.accounting@bi.no by the application deadline.
• Statement of purpose describing your plans and motivation for PhD studies and your career
objectives. The statement should be written in English and should not exceed 1000 words.
• One selected academic work showcasing your previous academic output. This can be a copy
of your Master’s thesis or other relevant research work.

Certificates, test results, and verification document
• Certificate of a Master of Science degree or equivalent, including transcript of grades.
• Certificate of a Bachelor degree or equivalent, including transcript of grades.
• A Diploma Supplement or a similar document, describing in detail the study and grade
system and the rights for further studies associated with the obtained degree.
• Other relevant certificates and transcripts
• Test scores GMAT/GRE and TOEFL/IELTS (if relevant)
• Certificates from previously completed courses at the doctoral level, if requesting approval of
these for the PhD programme at BI Norwegian Business School (see section 2 in our PhD
Regulations). If you have taken any courses at PhD level please complete the following Form
(maximum 18 ECTS).
• Signed verification document

Interviews and additional information

Candidates may, at a later stage, be asked to forward further information and/or be called in for an
interview.
Information about the doctoral program and admission requirements can be obtained from the
Doctoral Administration at BI Norwegian Business School. E-mail: info@bi.no