penn state accounting phd

Coronavirus Disease 2019 (COVID-19) Graduate School Updates>

The latest COVID-19 news and information is available at  Penn State's Coronavirus Information website . 

Coronavirus Disease 2019 (COVID-19) Update

On March 11 th  the University announced that beginning March 16 th  instruction for all students will be moving to a remote delivery format. Graduate students enrolled in resident courses should plan on participating remotely, and not coming to campus specifically for face-to-face instruction. Learn more at gradschool.psu.edu/covid19 .

Internet Explorer Detected

The Penn State Graduate School website is best experienced in Firefox or Google Chrome. It is highly recommended that you use an alternative browser.

Forty-one Penn State graduate students earn prizes at 2024 Graduate Exhibition

Three graduate students honored at inaugural Three Minute Thesis competition

Forty graduate students honored with prestigious University awards

Start your application now.

Application Status

Already submitted your application? 

Please consider making a gift in support of graduate education at Penn State.

Graduate News

IST announces winners of inaugural capstone showcase

College of Education alumna named Pennsylvania Teacher of the Year

Fentanyl and COVID-19 pandemic reshaped racial profile of overdose deaths in US

Graduate programs.

The Graduate School at Penn State offers over 300 graduate degree programs, including both research and professional master's and doctoral degrees, and more than 200 graduate major fields of study. Additionally, the Graduate School offers a multitude of postbaccalaureate and graduate credit certificates.

Find a Graduate Program chevron_right

Graduate Students

International Students

Degree Programs

Upcoming Events

View Graduate School Calendar of Events

• Smeal College
• Academic Programs
• Visits & Events
• Request Information

• Program Details
• Tuition & Aid

Program Admissions

• International Applicants
• Class Profile
• Career Support
• Career Outcomes
• For Recruiters
• Student Life
• Alumni Network
• The Smeal Advantage

Admission Criteria

The Penn State Smeal Master of Accounting program has specific prerequisite courses and is made up of two main application parts. During this process, you will be required to submit the following:

• Copies of official educational transcripts (and copy of degree certificate if applicable)
• Program-specific questions: Ensure that you respond to all questions requesting information, especially when it is marked as required. 
• Reference contacts (3): Provide the names, titles, relationships, and contact information for three professional or academic references. A letter of recommendation will not be requested or required. In the event we need more information, we will reach out to your references.
• Official English language proficiency exam scores (for international applicants )
• Application fee: $65
• Within 24 hours of starting your Graduate School Online Application, you will receive a link to complete your virtual interview and essay. Please check your spam folder or inbox filters for the invitation. The virtual interview consists of answering three behavioral questions in a recorded video format within a timed session. The essay portion requires a written response to an admissions essay question within a timed session. Your interview and essay should be completed within seven days of submitting your Graduate School Online Application

To be considered for admission, all components of the application process must be completed, submitted, and received by the respective deadline.

Required Prerequisites

The following Penn State courses (or their equivalents at another institution) are prerequisites for the Penn State Smeal MAcc program:

• ACCTG 211 : Intro to Financial and Managerial Accounting
• ACCTG 403w : Auditing
• ACCTG 404 : Managerial Accounting
• ACCTG 405 : Principles of Taxation
• ACCTG 471 : Intermediate Financial Accounting I
• ACCTG 472 : Intermediate Financial Accounting II
• MIS 301 : Business Analytics

If you do not have the required prerequisites for the program,  contact us  today to learn how you can graduate with a Smeal MAcc degree in as little as 15 months by enrolling in Smeal's Accounting Foundations graduate certificate.

Application Deadlines

The Penn State Smeal MAcc has multiple application deadlines throughout the year. Applications are reviewed and decisions are made on a rolling basis.

*Deadline Extended: Due to increased interest, the final deadline to apply for our Fall 2024 intake has been extended to June 1, 2024.

Admission Decisions

All applications will undergo a comprehensive review process conducted by both the Penn State Smeal MAcc program admissions office (assessing MAcc requirements and admissions criteria) and the Penn State Graduate School (verifying educational documentation, credentials, and international visa requirements). You may receive communications from representatives of either department.

Admission is granted in two stages: first by the Smeal MAcc program and then by the Penn State Graduate School. The Graduate School requires a recommendation from the Smeal admissions office before taking action on your application. To confirm the receipt of your application materials and check the status of your application, it is recommended that you contact the Smeal admissions office at  [email protected] .

Academic Integrity and Plagiarism

The Penn State Smeal College of Business has a strong commitment to ethics and integrity as reflected in our  Honor Code . The admissions committee will not tolerate any form of plagiarism or appearance of impropriety in an applicant’s materials. To ensure academic integrity, all essays will be confirmed through  iThenticate  authenticity software. 

For more information on academic integrity and plagiarism: " Academic Integrity " and  "Academic Integrity, Plagiarism, and Copyright"

Failure to follow these guidelines will result in a deny decision.

Ready to begin your application? Visit our Apply page to take the next step.

• Employee Resources

• About Smeal
• Academic Programs
• Executive Education
• Academic Departments
• Faculty & Research

Or search by the first letter of the person's last name.

Accounting (ACCTG)

The mission of the Accounting Department at the Penn State Smeal College of Business is to enhance and disseminate knowledge of accounting and the accounting profession through top-ranked educational opportunities and world-renowned faculty expertise.

Aobdia, Daniel Accounting

814-865-6142 [email protected]

Barron, Orie E. Accounting

814-863-3230 [email protected]

314 Business Building

Baughman, Kathy Accounting

[email protected]

Bhattarai, Namisha Accounting

[email protected]

303A Business Building

Bonsall, Samuel Burton Accounting

814-865-4572 [email protected]

385 Business Building

Castellani, Vincent Accounting

[email protected]

321A Business Building

Collins, Scott Accounting , One-Year Master of Accounting (MAcc) Program , Office of Professional Graduate Programs

814-865-1529 [email protected]

326 Business Building

Crum, Robert P. Accounting

740-213-7727 [email protected]

Business Building

Curling, Shelley L. Accounting

814-867-5858 [email protected]

357 Business Building

Dirsmith, Mark W. Accounting

[email protected]

BUSINESS BUILDING

Du, Kai Accounting

814-865-6123 [email protected]

371A Business Building

Friedken, Larry Accounting

814-865-7121 [email protected]

326A Business Building

Givoly, Dan Accounting

814-865-0587 [email protected]

305 Business Building

Gustafson, Andy A. Accounting

814-863-9793 [email protected]

370 Business Building

Hills, Robert Accounting

814-865-9252 [email protected]

319 Business Building

Huddart, Steven J. Accounting

814-865-3271 [email protected]

210E Business Building

Jenkins, Ed R. Accounting

814-865-0602 [email protected]

321 Business Building

Kabir, Farah Naz Accounting

[email protected]

319A Business Building

Ketz, John Edward Accounting

814-865-1361 [email protected]

372 Business Building

Li, Ce Accounting

[email protected]

Louis, Henock Accounting , Office of Professional Graduate Programs

814-865-4160 [email protected]

354 Business Building

Mahon, Nancy R. Accounting

814-863-2642 [email protected]

371 Business Building

Masaya, Tendai Accounting

[email protected]

McClure, Nancy L. Accounting

814-863-4004 [email protected]

307 Business Building

McKeown, James Accounting

814-865-1809 [email protected]

354 BUSINESS BUILDING

Mergenthaler, Rick Accounting

814-863-7055 [email protected]

380 Business Building

Mirzayi, Nastaran Accounting

[email protected]

Muller, Karl A. Accounting

814-865-0202 [email protected]

384 Business Building

Neilson, Jed Accounting

814-865-0327 [email protected]

376 Business Building

Pan, Jing Accounting

814-863-3230 [email protected]

320 Business Building

Patrick, Patricia A. Accounting

814-867-5799 [email protected]

377 Business Building

Reagan, Amanda Accounting

814-865-1809 [email protected]

Richardson, Paul Accounting

[email protected]

Rosenberg, Michael Accounting

[email protected]

Rossman, Barry Accounting

814-865-0032 [email protected]

325 Boucke Building

Samuel, Sajay Accounting

814-865-0054 [email protected]

379 Business Building

Schenck, Kristy Accounting

[email protected]

317 Business Building

Schmidt, Brent Accounting

814-865-3901 [email protected]

373 Business Building

Smith, Eric P. Accounting

[email protected]

Smith, Charles Hugh Accounting

814-865-0374 [email protected]

318B Business Building

Sohn, CPA, Schalyn Accounting

814-863-3838 [email protected]

325 Business Building

Taherkhani, Fereshteh Accounting

[email protected]

305A Business Building

Thakkar, Kavi Accounting

[email protected]

Truong, Phong Accounting

814-865-3209 [email protected]; [email protected]

358 Business Building

Trust, Karen Accounting

814-865-0604 [email protected]

316A Business Building

Wang, Scott (Jinzhiyang) Accounting

[email protected]

Whitehill, Tammy Angel Accounting , Office of Professional Graduate Programs

814-865-0041 [email protected]

354A Business Building

Wright, Suzanne A. Accounting

814-863-4003 [email protected]

327 Business Building

Xie, Shuoyang Accounting

[email protected]

Xin, Jialu Accounting

[email protected]

Zarrin Miandoab, Mina Accounting

[email protected]

Connect with Smeal

• Office of the Dean, 210 Business Building, University Park, Pennsylvania 16802
• 814-863-0448
• Integrity Resources
• © 1996-2024 The Pennsylvania State University & Smeal College of Business
• Privacy and Legal Statements

• All bulletins
• Undergraduate
• Penn State Law
• Dickinson Law
• College of Medicine
• Departments

Accounting, B.S. (Business)

Program Code: ACCTG_BS

At which campus can I study this program?

Begin Campus

Any Penn State Campus

University Park

Program description.

This major prepares students for careers in public, corporate, not-for-profit, and governmental accounting and also provides an appropriate background for those planning to enter law school or graduate school. Accountants develop and interpret historical and prospective financial data required for decision-making by managers, investors, regulators, and other stakeholders. To perform their functions, accountants must synthesize both numerical and qualitative information, communicate it clearly, and function effectively as individuals and in teams. The field of Accounting is diverse and offers students the opportunity to be generalists or concentrate in one of the following:

Corporate Control & Financial Management  - Courses in this concentration prepare students for positions in industry, government, and business advisory services doing financial planning, analysis, control, and decision support. Students can obtain such designations as  Certified Management Accountant (CMA) . Management accountants provide forecasts, compute costs and benefits, perform variance analysis, and review and monitor performance. Managerial accountants also design systems that provide information to decision makers.

Internal Auditing & Assessment  - Courses in this concentration prepare students for positions in industry and government as internal auditors. Students can obtain such designations as  Certified Internal Auditor (CIA).  Internal auditors are employed by the organization they audit. Internal auditing is a systematic approach to evaluating and improving the effectiveness of risk management, control, and governance processes. Internal auditors also review compliance with standards and assess the organization's risks.

Public Accounting  - Public accounting is carried on by independent practitioners, most of whom are Certified Public Accountants (CPAs). In addition to statutory audits, CPAs render other assurance, tax, and management advisory services. To be licensed as a CPA in nearly every state, including Pennsylvania, individuals must complete 150 credit-hours of education, pass a demanding professional examination, and meet certain experience requirements. One way to accomplish this is to enroll in the Integrated B.S. in Accounting and Master of Accounting Program.

What is Accounting?

Accountants develop and interpret financial data required for decision-making by managers, investors, regulators, and other stakeholders. To perform their functions, accountants must work with both numerical information and concepts, and they must be able to function effectively as individuals and in teams. Accountants work with people in their own specialized departments, and with users of financial information throughout their organization. Because of this close association with other parts of the organization, the accountant is in a unique position to develop a broad business perspective.

MORE INFORMATION ABOUT ACCOUNTING

Entrance to Major

To be eligible for entrance into the Accounting (ACCTG) major, a degree candidate must be enrolled in the Smeal College of Business or the Division of Undergraduate Studies and satisfy requirements for entrance to the major.

Administrative Enrollment Controls

This program currently has administrative enrollment controls. Administrative Enrollment Controls are initiated when limitations of space, faculty, or other resources in a major prevent accommodating all students who request them. Students must follow the administrative enrollment controls that are in effect for the semester that they enter the university.

First-Year Students Entering Summer 2023, Fall 2023, Spring 2024

In order to be eligible for entrance to this major, students must satisfy the following requirements:

• 36-59 graded Penn State credits (excludes transfer and AP credits)
• English - ENGL 15 or ENGL 30H or ESL 15 or ENGL 137H or CAS 137H
• Mathematics - MATH 110 or MATH 140 or MATH 140B
• Statistics - SCM 200 or SCM 200H or STAT 200
• completed ECON 102 or ECON 102H
• Accounting - ACCTG 211 or ACCTG 211H
• Management - MGMT 301 or MGMT 301H or MGMT 301M or MGMT 301W
• Marketing - MKTG 301 or MKTG 301H or MKTG 301W
• Finance - FIN 301 or FIN 301H
• earned a minimum cumulative grade-point average (GPA) of 3.00

Students Who Entered Prior to Summer 2023

Students who entered the University from Summer 2018 through Spring 2023 should view the administrative enrollment controls in the appropriate Undergraduate Bulletin archive . Students who entered the University prior to the summer 2018 semester should consult with their academic adviser about the administrative enrollment controls in effect for the semester they entered the university.

Degree Completion

Students accepted into the Accounting (ACCTG_BS) major are expected to enroll at University Park the fall semester after gaining entrance to the major. In addition, Senate Policy 83-80.5 stipulates that the college dean and program faculty may require up to 24 credits of course work in the major to be taken in the college where the degree is earned. Based on this policy, the Smeal College of Business has set the following credit earning limitations for ACCTG_BS majors:

• Twenty-one credits of 300/400 level prescribed and additional courses in the major field must be completed with Accounting faculty at University Park.
• Six additional credits of 300/400 level supporting courses must also be completed at University Park. See the Accounting Suggested Academic Plan for details.

Degree Requirements

For the Bachelor of Science degree in Accounting, a minimum of 120 credits is required with at least 15 credits at the 400 level:

12 of the 45 credits for General Education are included in the Requirements for the Major. This includes: 3 credits of GWS courses ( ENGL 202D ); 6 credits of GQ courses ( MATH 110 or MATH 140 and SCM 200 or STAT 200 ); 3 credits of GS courses ( ECON 102 ).

Requirements for the Major

To graduate, a student enrolled in the major must earn a grade of C or better in each course designated by the major as a C-required course, as specified by Senate Policy 82-44 .

General Education

Connecting career and curiosity, the General Education curriculum provides the opportunity for students to acquire transferable skills necessary to be successful in the future and to thrive while living in interconnected contexts. General Education aids students in developing intellectual curiosity, a strengthened ability to think, and a deeper sense of aesthetic appreciation. These are requirements for all baccalaureate students and are often partially incorporated into the requirements of a program. For additional information, see the General Education Requirements section of the Bulletin and consult your academic adviser.

Foundations (grade of C or better is required and Inter-Domain courses do not meet this requirement.)

• Quantification (GQ): 6 credits
• Writing and Speaking (GWS): 9 credits

Breadth in the Knowledge Domains (Inter-Domain courses do not meet this requirement.)

• Arts (GA): 3 credits
• Health and Wellness (GHW): 3 credits
• Humanities (GH): 3 credits
• Social and Behavioral Sciences (GS): 3 credits
• Natural Sciences (GN): 3 credits

Integrative Studies

• Inter-Domain Courses (Inter-Domain): 6 credits

Exploration

• GN, may be completed with Inter-Domain courses: 3 credits
• GA, GH, GN, GS, Inter-Domain courses. This may include 3 credits of World Language course work beyond the 12th credit level or the requirements for the student’s degree program, whichever is higher : 6 credits

University Degree Requirements

First year engagement.

All students enrolled in a college or the Division of Undergraduate Studies at University Park, and the World Campus are required to take 1 to 3 credits of the First-Year Seminar, as specified by their college First-Year Engagement Plan.

Other Penn State colleges and campuses may require the First-Year Seminar; colleges and campuses that do not require a First-Year Seminar provide students with a first-year engagement experience.

First-year baccalaureate students entering Penn State should consult their academic adviser for these requirements.

Cultures Requirement

6 credits are required and may satisfy other requirements

• United States Cultures: 3 credits
• International Cultures: 3 credits

Writing Across the Curriculum

3 credits required from the college of graduation and likely prescribed as part of major requirements.

Total Minimum Credits

A minimum of 120 degree credits must be earned for a baccalaureate degree. The requirements for some programs may exceed 120 credits. Students should consult with their college or department adviser for information on specific credit requirements.

Quality of Work

Candidates must complete the degree requirements for their major and earn at least a 2.00 grade-point average for all courses completed within their degree program.

Limitations on Source and Time for Credit Acquisition

The college dean or campus chancellor and program faculty may require up to 24 credits of course work in the major to be taken at the location or in the college or program where the degree is earned. Credit used toward degree programs may need to be earned from a particular source or within time constraints (see Senate Policy 83-80 ). For more information, check the Suggested Academic Plan for your intended program.

Integrated B.S. in Accounting and M.Acc. in Accounting

Requirements for the Integrated B.S. in Accounting and M.Acc. in Accounting can be found in the Graduate Bulletin .

Academic Advising

The objectives of the university's academic advising program are to help advisees identify and achieve their academic goals, to promote their intellectual discovery, and to encourage students to take advantage of both in-and out-of class educational opportunities in order that they become self-directed learners and decision makers.

Both advisers and advisees share responsibility for making the advising relationship succeed. By encouraging their advisees to become engaged in their education, to meet their educational goals, and to develop the habit of learning, advisers assume a significant educational role. The advisee's unit of enrollment will provide each advisee with a primary academic adviser, the information needed to plan the chosen program of study, and referrals to other specialized resources.

READ SENATE POLICY 32-00: ADVISING POLICY

Advising Center Smeal College Undergraduate Education 202 Business Building University Park, PA 16802 814-863-1947 [email protected]

Suggested Academic Plan

The suggested academic plan(s) listed on this page are the plan(s) that are in effect during the 2023-24 academic year. To access previous years' suggested academic plans, please visit the archive to view the appropriate Undergraduate Bulletin edition ( Note: the archive only contains suggested academic plans beginning with the 2018-19 edition of the Undergraduate Bulletin ).

Accounting, B.S. at University Park Campus

The course series listed below provides only one of the many possible ways to move through this curriculum. The University may make changes in policies, procedures, educational offerings, and requirements at any time. This plan should be used in conjunction with your degree audit (accessible in LionPATH as either an Academic Requirements or What If report). Please consult with a Penn State academic adviser on a regular basis to develop and refine an academic plan that is appropriate for you.

Course requires a grade of C or better

Entrance-to-Major Course – complete prior to attaining 59 cumulative credits at Penn State

Attain 12 th credit level proficiency in a world language (0-12 credits). Credits required vary based on predetermined skill level. Balance of remaining credits are taken as electives.

When planning general education and elective courses, students should factor in the following requirements:

• 3 credits of United States Culture (US)
• 3 credits of International Culture (IL)
• 6 credits of Inter-Domain (N) and/or Linked (Z) coursework

See the Two-Piece Sequence list on the Accounting Department website.

See the Accounting Elective (ACCTG 4XX) courses on the Accounting Department website.

University Requirements and General Education Notes:

US and IL are abbreviations used to designate courses that satisfy Cultural Diversity Requirements (United States and International Cultures).

W, M, X, and Y are the suffixes at the end of a course number used to designate courses that satisfy University Writing Across the Curriculum requirement.

General Education includes Foundations (GWS and GQ), Knowledge Domains (GHW, GN, GA, GH, GS) and Integrative Studies (Inter-domain) requirements. N or Q (Honors) is the suffix at the end of a course number used to help identify an Inter-domain course, but the inter-domain attribute is used to fill audit requirements. Foundations courses (GWS and GQ) require a grade of 'C' or better.

All incoming Schreyer Honors College first-year students at University Park will take ENGL 137H / CAS 137H in the fall semester and ENGL 138T / CAS 138T in the spring semester. These courses carry the GWS designation and satisfy a portion of that General Education requirement. If the student’s program prescribes GWS these courses will replace both ENGL 15 / ENGL 30H and CAS 100A / CAS 100B / CAS 100C . Each course is 3 credits.

College and Department Notes:

• The Smeal College of Business requires that the following entrance-to-major courses be taken at Penn State: ACCTG 211 , MGMT 301 , MKTG 301 , and FIN 301 .
• Pursuant to the Association to Advance Collegiate Schools of Business (AACSB) accreditation standards, the Smeal College of Business requires that all upper division courses within the departments sponsoring the major be completed in residence at University Park under the instruction of Smeal College faculty.
• Public Accounting – Students interested in public accounting should take ACCTG 406 and ACCTG 473 for the Additional ACCTG courses requirement and BLAW 444 in the supporting course or electives area. These courses aid in preparation for the CPA (Certified Public Accountant) examination. To sit for the CPA exam, students must complete 150 specified credits. The Smeal College Integrated MAcc (Master of Accounting) and/or One-Year MAcc program are designed to fully prepare students for the CPA Exam.
• Corporate Accounting – Students interested in corporate accounting should take ACCTG 440 and ACCTG 481 for the Additional ACCTG courses requirement. ACCTG 417 is also recommended as an elective. These courses can be used in the optional Corporate Control and Analysis certificate offered by the Smeal Accounting Department.

Accounting, B.S. at Commonwealth Campuses

Accreditation.

The Smeal College of Business B.S. degree in Accounting (ACCTG_BS) is recognized by the AACSB (Association to Advance Collegiate Schools of Business) as an accredited program after completing a meticulous internal review and meeting all AACSB standards and requirements.

MORE INFORMATION ABOUT THE ASSOCIATION TO ADVANCE COLLEGIATE SCHOOLS OF BUSINESS

Professional Licensure/Certification

Many U.S. states and territories require professional licensure/certification to be employed. If you plan to pursue employment in a licensed profession after completing this program, please visit the Professional Licensure/Certification Disclosures by State interactive map.

The Smeal College baccalaureate degree in Accounting (ACCTG_BS) consists of 120 credits which includes specific accounting and related courses. Graduates of the program are well positioned to sit for the Certified Public Accounting (CPA) exam in most states. To become a certified public account, an additional 30 credits are needed along with passing the CPA exam and full-time work experience under the supervision of a CPA accountant. Additional requirements may be necessary and vary from state to state.

DEPARTMENT OF ACCOUNTING 354 Business Building University Park, PA 16802 814-865-1809 [email protected]

https://www.smeal.psu.edu/accounting

Ask A Question: https://directory.smeal.psu.edu/contact/acctg

Print Options

Print this page.

The PDF will include all information unique to this page.

The PDF will include content on the Overview tab only.

The PDF will include content on the How to Get In tab only.

The PDF will include content on the Retention Requirements tab only.

The PDF will include content on the Program Requirements tab only.

The PDF will include content on the Integrated Undergrad-Grad Program tab only.

The PDF will include content on the Academic Advising tab only.

The PDF will include content on the Suggested Academic Plan tab only.

The PDF will include content on the Accreditation tab only.

The PDF will include content on the Professional Licensure/Certification tab only.

The PDF will include content on the Contact tab only.

Download Complete Bulletin PDFs

Welcome to the Smeal College of Business at Penn State

Penn state smeal accounting foundations, the right program for you.

Are you moving up in your organization-or do you aspire to move up-into a role that requires a more substantial accounting foundation? Are you looking to make a career shift into an accounting-related position or eventually continue into a master's program? We'll prepare you for your next step.

BUILD YOUR SKILL SET

Accelerate your career by acquiring the accounting knowledge to do your job more effectively

CHANGE YOUR CAREER PATH

Design your own future by building a solid foundation for a career in accounting

STEP UP TO A MASTER'S DEGREE

Satisfy prerequisites with these courses for the Smeal One-Year Master of Accounting residential program

"I work for a great company, and as I began to grow and develop within my role, I started looking for ways to enhance the value I could provide."

Christine Stilson, a staff accountant at The Meet Group, Inc., enjoys the flexibility of the program and the ability to tailor her studying to her full-time schedule as a working professional.

DESIGNED TO MEET YOUR NEEDS

Our online format allows you to continue your full-time employment while you build your accounting skill set. Virtual classes are taught by Smeal faculty and include live interaction and collaboration with your classmates.

COMPLETION TIME

Earn your graduate certificate in as few as 12 months

PROGRAM FORMAT

Engage in virtual classes with live interaction and teamwork

RETURN ON INVESTMENT

Immediately apply what you're learning

BE THE EXPERT IN THE ROOM

Build your accounting toolkit.

This intensive program, designed for college graduates with little to no background in accounting, includes four courses that cover the core topics of a baccalaureate accounting program at a pace and depth appropriate to graduate students. Successfully complete each course to earn your graduate certificate:

FINANCIAL ACCOUNTING

Communicates corporate financial information under Generally Accepted Accounting Principles (GAAP), with emphasis on understanding accounting issues

Covers the foundations of U.S. Federal Tax, including taxation of individuals, corporations, flow-through entities, and property transactions

Explores principles and procedures of the risk-based approach to the audit of financial statements, with focus on financial information systems and internal controls

MANAGERIAL ACCOUNTING

Delves into accounting techniques for managing the organization's resources, including analysis of accounting data for planning, decision-making, and evaluation

QUALITY EDUCATION ON YOUR TERMS

The Penn State Smeal College of Business knows accounting. For more than 60 years, our highly ranked faculty have been preparing accounting students for career success. Smeal accounting graduates are employed by a range of companies including Aldi, GE, J&J, JPMorgan, Nestle, Oracle, PNC, TE Connectivity, Textron, UPMC, and Urban Outfitters, as well as public accounting firms of all sizes and specialties.

EARN YOUR GRADUATE CERTIFICATE IN AS FEW AS 12 MONTHS

Financial Accounting, Taxation

Managerial Accounting

SUPPORTED BY TOP FACULTY

Faculty in the Smeal Department of Accounting are accomplished educators and leading researchers, ranking among the top 25 globally for academic excellence.

Shelley Curling

Director of the Graduate Certificate in Accounting Foundations with research interests including the impact of emerging technologies on the auditing function

Scott Collins

Brings more than 15 years of experience in accounting practice including experience with Arthur Andersen, General Mills, and an internet startup company

Suzanne Wright

Recipient of the 2000 Lester L. Shonto Award for Excellence in Accounting Education, CPA Exam reviewer, and 10 years of experience in financial and managerial accounting

Edward Jenkins

Alumnus of three of the remaining "Big 4" CPA firms with more than 30 years in the accounting profession and an extensive background in tax, manufacturing, and business

PLUG INTO THE NETWORK

With more than 92,000 Smeal graduates around the world, connect with accomplished peers and open doors wherever you go.

TAKE YOUR NEXT STEP

• Youth Program
• Wharton Online

PhD Program

Wharton’s Ph.D. program in Accounting trains students to be successful academic researchers. To this end, the program is designed to provide students with opportunities to learn to develop their own research ideas and to learn to implement appropriate research methods. Students learn these skills through rigorous coursework, as well as mentoring relationships and often research projects with faculty members that provide “on-the-job” training. When a student completes the program, he or she will have a dissertation and other publishable research in progress that can credibly communicate to the academic community the student’s skills and potential for future success as a researcher.

For examples of joint work between students and faculty, Click here . For student placements since 1999, Click here .

About the Program Find out more about the Accounting admission requirements.

Course Information View the Accounting course requirements.

Course Schedule View the Accounting course schedules.

Current Students View a list of our current Accounting PhD students.

Sample Plan of Study

PhD Accounting Program Coordinator Luzi Hail Stephen J. Heyman Professor, Professor of Accounting 1319 Steinberg Hall-Dietrich Hall Philadelphia, PA 19104-6365 Phone: (215) 898-8205 E-mail: [email protected]

Additional PhD Information

• Apply to Wharton
• Doctoral Inside: Resources for Current PhD Students
• Welcome to Philadelphia Video
• Policies and Procedures

Energy. Environment. Economy.

A reporting project of   npr member stations.

Margarita Mazyck speaks at the graduation ceremony for the Building Green Futures program in York on April 25, 2024.

 Rachel McDevitt / StateImpact Pennsylvania

York pilot program prepares students for green energy jobs

Rachel McDevitt / StateImpact Pennsylvania

A pilot program in York graduated its second class of energy efficiency workers, who may help fill a growing need.

Pennsylvania’s energy efficiency workforce could grow from about 75,000 jobs now to 200,000, according to a study from the University of Massachusetts Amherst that looked at the possible impact of federal climate investments from the Inflation Reduction Act on job growth.

Meanwhile, many people in the trades are reaching retirement age, leaving a workforce gap.

Related Stories

• Home energy use can be expensive and contribute to climate change. New programs aim to cut bills and emissions

Pennsylvania College of Technology, the nonprofit Energy Efficiency Alliance, and the immigrant rights group CASA teamed up to create Building Green Futures. It’s a six-week program that readies students to recognize and find solutions to efficiency issues through classroom and on-the-job experience.

Graduates leave prepared to do home energy audits, seal air leaks, and install insulation.

Margarita Mazyck, 59, said a few years ago she wouldn’t have believed she would be squeezing into tight attic crawl spaces–and enjoying it.

“It was creepy as I don’t know what, but I did it. And when I came down, I felt good,” Mazyck said. “It felt like I was doing something worthwhile.”

Mazyck is one of six new graduates who completed the second run of the pilot program at CASA’s Roosevelt Welcome Center in York. Last year, the program graduated three.

CASA leaders say climate justice is a big priority for them.

“Black, immigrant, indigenous and Latinx communities are the most impacted by climate change, and with this program, these same communities learn how to protect homes from extreme weather brought on by climate change,” said Daniel Alvalle, CASA’s Pennsylvania director.

Alvalle said many people CASA works with need help maintaining their homes or face efficiency challenges.

Nationally, home energy use makes up about 20% of greenhouse gas emissions when accounting for indirect emissions from electricity use, according to data from the Energy Information Administration.

Energy efficiency measures are some of the most effective ways to reduce carbon pollution, and they also save people money on their energy bills.

Graduate Zebulun Sweeney said he didn’t think of the environmental aspects of the work until he was in the program.

“It’s good for our planet, it’s good for the people, and that’s a good thing. I don’t like to do jobs with no–I call them soulless jobs, you know, I can feel good about this job right here. This is a fulfilling job,” Sweeney said.

Graduates, instructors, and administrators pose for a group picture after a graduation ceremony for the Building Green Futures program in York on April 25, 2024. (Courtesy: Jossie Flor Sapunar/CASA)

The graduates participated in a job fair ahead of the ceremony and some are considering offers.

Jeaneen Zappa, executive director of the Energy Efficiency Alliance, said community partnerships are key to the program.

“Based on our research and consistent experience of partners in this industry, we know the critically missing piece is the front end and the back end. So, recruiting people who might not ever hear about this as a job and then that placement with employers,” Zappa said.

The program was funded through a grant from Met-Ed & Penelec’s Sustainable Energy Fund and federal pass-through money for state weatherization assistance. The money covered tuition, a stipend for students, meals, and support services such as childcare or transportation.

Each graduate earned up to four certificates: a Pennsylvania College of Technology Workforce Development Certificate, an OSHA 10 Construction Certificate, the Building Performance Institute’s Building Science Principles Certificate, and an EPA Lead Paint Renovator Certificate.

Alison Diehl, executive director of the Clean Energy Center at Penn College said they are hoping to adapt and evolve the program so they can reach more people.

Editor's Picks

Centralia, wash.’s coal plant has to close next year. can pa. communities learn from centralia’s transition, coal transition: how a weatherization grant helped a music venue build community, coal transition: betting on hydrogen with an energy technology grant, coal transition: raising fish and a workforce with an economic development grant, about stateimpact pennsylvania.

StateImpact Pennsylvania is a collaboration among WITF , WHYY , and the Allegheny Front . Reporters Reid Frazier , Rachel McDevitt and Susan Phillips  cover the commonwealth’s energy economy. Read their reports on this site, and hear them on public radio stations across Pennsylvania.

Climate Solutions partners

(listed by story count)

• The Marcellus Shale, Explained 873
• The Pennsylvania Guide to Hydraulic Fracturing, or 'Fracking' 740
• DEP: The Department That Regulates and Oversees Drilling 654
• Climate Change 577
• Delaware Watershed 454
• Mariner East: A pipeline project plagued by mishaps and delays 301
• Pipelines: The new battleground over fracking 216
• Your guide to pipelines 201
• Gov. Tom Wolf 185
• Tom Corbett (Pa. governor, 2011-2015) 169

Climate Solutions , a collaboration of news organizations, educational institutions and a theater company, uses engagement, education and storytelling to help central Pennsylvanians toward climate change literacy, resilience and adaptation. Our work will amplify how people are finding solutions to the challenges presented by a warming world.

StateImpact Pennsylvania Team

Graduate Students

The Master's program provides a foundation in criminalistics while allowing students to individualize their educational experience with research and advanced hands-on training in crime laboratory and crime scene techniques.

About Penn State Forensics

We are a nationally recognized program. Our world class faculty, hands-on approach, and strong foundation in science prepare students to become leaders in the forensic community. Find out if Penn State Forensic Science is the right fit for you.

Work with respected researchers who are experts in their field. Engage in hands-on research in laboratory settings that can influence your education and career.

Learn about the diverse research interests of our researchers and discover why our program is the right choice for your graduate student education.

Learn how our dedicated faculty, staff, and students make the forensic science program the right choice for you.

• Employee Resources

• About Smeal
• Administration
• Diversity Programs
• Diversity Statement
• Lecture Series
• Conferences
• Board of Visitors
• Virtual Tour
• Academic Programs
• Undergraduate
• One-Year Residential Masters
• One-Year MBA, Online MBA
• Online Specialty Master's and Certificates
• Executive DBA
• Penn State Executive Programs
• Academic Departments
• Management & Organization
• Risk Management
• Supply Chain & Information Systems
• Faculty & Research
• Faculty Directory
• Research Centers

PH.D. PROGRAM

Frequently asked questions, 1. application access -- online, online application password and access.

I'm having trouble accessing the Ph.D. Programs in the online application. What is the problem?

To find the Ph.D. Programs, log-in to your application. Once you are in the electronic application select Campus: University Park, Major: Business Administration – MS, Ph.D., Degree Ph.D. You can select the primary field (i.e., Accounting, Finance, etc. ) under "Program-Specific Questions" which you will find near the end of the application.

My password will not work. Why?

You may be entering the incorrect password. A common problem is that passwords are case sensitive. Be certain you are entering your password with the same capitalization and lower cases as appear in your confirmation e-mail. To have your login and password information re-sent to you, click the login link and follow the directions to have the information re-sent to you. If all else fails, please email the Ph.D. Programs office for assistance at [email protected] .

2. Application Deadlines

What are the application deadlines.

The deadline for completed applications for Fall 2024 admissions are as follows:

Management & Organization -  January 8, 2024

Accounting-  January 8, 2024

Supply Chain - January 12, 2024

Marketing-  January 12, 2024

Real Estate-  February 1, 2024

Finance-  February 1, 2024

However, because the application is comprehensive and you will be asked to submit transcripts and letters of recommendation, we recommend starting at least a month prior to the application deadline.

Will you consider late applications?

The electronic (GRADS) application MUST be completed by the deadline to be considered on-time. However, you may have as much as a week or two after the deadline has passed for transcripts and letters of recommendation to be received. Incomplete applications will NOT be forwarded to the faculty committees for review (see Application Materials Needed for more information). Occasionally a department will decide to extend their deadline in a particular recruitment season. However, this is not the norm. Please email the Ph.D. Programs at [email protected] BEFORE submitting a late application to be sure that the department will consider a late application as application fees are non-refundable.

What if I'm applying close to the deadline from a different time zone – what do you consider "on-time" in this case?

If you apply by the deadline in your timezone, your application will be considered on-time.

Can I receive a refund of my application fee if my application is late? If not, what are my options?

Application fees are non-refundable. If you do apply after the deadline to a department that is not accepting late applications, you may request that we move your application to the next application period.

3. Application Fee

How much is the application fee and what is the method of payment.

The application fee is $65 and it is non-refundable. We accept credit card (Visa, MasterCard, Discover and American Express), check or money order in U.S. dollars. You will receive instructions for payment during the application process. If paying by check or money order, please make it payable to The Pennsylvania State University . The canceled check will serve as your receipt. International money orders or checks must be drawn on a U.S. bank. Bank-to-bank transfers are not accepted. Please note that applications without fees cannot be processed.

Can the application fee be waived?

No. The application fee covers our costs to process applications and therefore cannot be waived.

Please note that on December 1, 2023, the international application fee will increase from $65 to $85 for those applying for spring 2025 admission or later. The fee update will not impact students applying for non-degree admission; domestic students; U.S. permanent residents, asylees, or refugees; or applicants seeking admission prior to spring 2025.  

4. Application Materials Needed

What materials are needed to apply to the smeal ph.d. program.

• Read through the application instructions
• Completed GRADS application
• Resume/CV (including extra-curricular activities, community activities and an up-to-date work history)
• Statement of Purpose (3 essay questions)
• GMAT (preferred) or GRE (acceptable for all but the Accounting program) - please request official scores
• TOEFL (international applicants – also see TOEFL waiver ) - please request official scores
• Transcripts  (if transcripts do not show degree received and date you received your degree, include certificates/diploma)
• Grade conversion chart or guide (if available)
• Diploma and degree certificates are required from international applicants
• At least two letters of reference

How do I submit supplementary materials?

You will enter your test scores, enter email addresses for your references, complete your Statement of Purpose, and upload your resume/CV in the GRADS system. Official test scores are needed at the time of admission. Certified and sealed transcripts, diploma and degree certificates need to be sent by the institution to the Graduate School via mail ONLY if offered admission to the program. 

Can I submit my application if I am missing a required item (i.e., GMAT/GRE results, originals of my transcripts)?

We cannot proceed with evaluating your application until all materials are submitted. However, if you are approaching an application deadline and are still missing an item, please contact our admission team by email at [email protected]  with the details of your specific situation.

Determining Academic Eligibility for Admission of International Students

Prospective students with questions about eligibility may visit a website to get country-specific information .

5. Starting the Application Process

How do i receive an application package.

All applications are now processed online via the GRADS portal and information on programs is viewable on the Ph.D. Programs website.

What is the application process?

Applicants are required to complete the Graduate School's Electronic Application including remitting an application fee and submitting or uploading the required documentation.

6. Submitted Application Status and Decisions

Will you inform me when you receive my application.

Within one to three days after completing your application, the GRADS online application system will send you a message to let you know that your application was successfully submitted and how to make changes to your application. You will also receive an email with your PSU ID and PIN approximately 48 hours later. The PSU ID is a permanent ID number assigned to you starting from the time you are an applicant and will be your ID as a student. Therefore, you will want to retain these emails for future reference.

What can I expect after applying?

Once your application is listed as "complete", it will be sent to the department for review and no further information is available about the application status until the department has made a decision on your application. You have the ability to edit and upload additional information your application Status Page .

Will you inform me if my application is incomplete?

Once the deadline has passed, all submitted applications are reviewed for completion by the Ph.D. Programs staff. You may be contacted for additional materials during this phase. The Ph.D. Programs office will send individual emails to notify applicants if their application is incomplete and what material is missing to make the application complete. A complete application consists of a completed and paid electronic GRADS application submitted by the deadline, statement of purpose, resume, verified GMAT or GRE score, TOEFL score (if required), at least two references received and all transcripts scanned and uploaded from each institution attended. Please note that incomplete applications will not be submitted to the faculty committees. While it is helpful to upload your student score reports for the GMAT, GRE and/or TOEFL, it is not required for your application to be considered complete.

How many applications do you receive each year, and how many do you admit?

The number of completed applications is usually between 300 and 500. Less than 10% of applicants are offered admission, and usually 10 to 20 students matriculate each year.

When and how will I be notified of the committee's decision?

Once your application is complete, it is prepared for the department's faculty committees for review. The committee reviews will typically start within a few weeks after the deadline has passed. The admissions committee for each department will typically meet in late February and early March. Admission decisions are typically made in March and April.Decisions may be communicated by phone, mail or email and are communicated very shortly after they are available. Due to the number of applications, please do NOT contact the Ph.D. Programs for a decision as it is very unlikely that additional information will be available.

When do I need to make a decision if I receive an offer?

While it is helpful to us to receive a decision as soon as possible, you have until April 15th to make a decision for any college that belongs to the Council of Graduate Schools .

Can I defer admission?

An offer of admission with financial support is made for the upcoming academic year only. Acceptance of the offer may not be deferred. An accepted applicant who must postpone acceptance of an offer of admission may request that the application be reactivated for consideration the following year.

Can I request feedback on my application if I am not offered admission?

Due to the number of applications we receive each year, the admissions committee cannot offer feedback on individual applications.

7. Campus Interviews

Can i request an interview when applying.

A prospective candidate may be invited by the department for a campus interview at the expense of the college before the admission decision is made.

8. Current and Former Penn State Students

How do i apply if i'm a current or former graduate-level penn state student.

Information about Change of Major can be found on The Graduate School's website under Current Students, Change of Major/Degree. Do not submit a second application as this will only create a duplicate record. There is no application fee since you would have already paid it once as a graduate student.

Once the Change of Major form has been received and entered by the Graduate School, the Ph.D. Programs office will be able to see your application information in the GRADS system. However, you may need to manually submit the required supplemental documentation to the Ph.D. Programs office – you will know if you cannot upload materials to your GRADS application once the Change of Major form has been processed. Please scan and email supplementary information to [email protected] and ask your references to email reference letters to this address. Supplemental documentation includes the statement of purpose, reference letters, transcripts, resume/CV, and GMAT or GRE scores. As all of your educational experience as a Penn State student and previous to your time here at Penn State has been verified, you may email a copy of these transcripts to our office for admissions committee review. If you have educational experience after your time at Penn State, we will need two original transcripts from each of these institutions.

Where can I mail application materials?

Most, if not all, supplemental materials can be scanned to a PDF file or emailed as a PDF file to the Ph.D. Program at [email protected] . However, ONLY if you are offered admission to the program, you may mail your official transcript to our office at the following address:

Graduate Enrollment Services The Graduate School The Pennsylvania State University 114 Kern Building University Park, PA 16802-3603

9. Financial Aid

All Ph.D. students receive a 20 hour/week Research/Teaching Assistantship that includes a tuition waiver, a subsidized student health plan, and a stipend for living expenses. There are also a limited number of scholarships and fellowships available. Additional assistance is provided through student conference travel funding, dissertation and research funding, opportunities for summer research and teaching, and summer tuition assistance funding.

Students may be supported for up to five years in the Ph.D. program, assuming satisfactory progress.

10. GPAs and Grade Conversion Chart

Is there a minimum grade point average (gpa) required for admission.

There is no minimum GPA requirement, although most of our accepted students have GPAs above 3.5.

What is the grade conversion chart?

A grade conversion chart would be whatever your university would use to convert their grade scale to a 4.0 scale as is used in the USA. Typically, it would contain columns with the grade system used at the university in one column and the equivalent grade using a 4.0 scale in the next column. Please upload this information to your application, if it is available.

11. International Students

What are the eligibility requirements for international students.

International students follow the same application process as domestic students. International students are required to submit a TOEFL test score (or meet the requirements for a waiver) and visa documentation. Please note that we do not accept IELTS test scores.

How will I be contacted about visa documentation and where can I find more information?

Once you are accepted into the Ph.D. Program, the University Office of Global Programs will contact you by email with a link to use to submit your visa documentation. Documentation can be express shipped via a third-party provider. The Global Programs website contains a lot of information that is helpful for international students, from financial and eligibility information to housing.

What are the financial guarantee requirements for international students?

Financial guarantee requirements can be found at the Global Programs website. Keep in mind that all accepted students receive a graduate assistantship, tuition waiver, and subsidized medical insurance as part of their offer, which serves as part (if not the majority) of the financial guarantee.

Is there financial aid available for non-United States citizens?

Yes. There are a limited number of scholarships and fellowships available.

12. Other Penn State Graduate Programs

What master programs are offered at the smeal college of business.

The M.S. degree at the Smeal College of Business is not offered as a stand-alone degree program, but only as an option for Ph.D. students. Other residential Master programs at Smeal include the Master of Business Administration (MBA) , One-Year Master of Accounting (MAcc) , Master of Management and Organizational Leadership (MOL), Master of Corporate Finance (CFIN), and Master of Real Estate Analysis and Development (READ). An integrated Master of Accounting (MAcc) program is also offered as a joint program along with a Smeal bachelor degree.

The Master of Professional Studies in Supply Chain Management is offered on-line only through World Campus, as is the Master's in Corporate Innovation and Entrepreneurship, the Master's in Marketing Analytics and Insights, the Master's in Strategic Management and Executive Leadership, Master of Professional Studies in Enterprise Architecture and Business Transformation, Master of Professional Studies in Data Analytics -- Business Analytics Option, and Master of Professional Studies in Date Analytics -- Marketing Analytics Option. In addition, there are also numerous Graduate Certificates available. ( https://www.smeal.psu.edu/pgp ). 

How can I find out more about other graduate degree programs offered at Penn State?

Visit the University Bulletin for a complete listing of residential graduate programs . Information about online graduate programs can be found on the Penn State World Campus website .

13. Ph.D. Program at Smeal

What primary fields are offered in the ph.d. program at smeal college of business what degree is listed on the diploma.

The Smeal Ph.D. degree is in Business Administration offers six distinct primary fields or areas of emphasis within Business Administration from which to choose: Accounting, Finance, Insurance & Real Estate, Management & Organization, Marketing, and Supply Chain & Information Systems. You MUST choose only one of the six primary fields during the application process and may one submit only ONE application for consideration.

How are the primary fields indicated?

All students, regardless of primary field, will receive a Ph.D. in Business Administration. Primary field information will be viewable on the transcript.

How can I find information about areas of research for faculty or departments?

Information about the research activities of departments and their faculty may be found by clicking on the individual department listing on the left navigation bar of the website.

How long does a Ph.D. take?

The required coursework for a Ph.D. takes two to three years depending on your prior coursework. The defense of a thesis proposal, performance of thesis research, and defense of the final thesis will typically take an additional two years. Therefore, it is reasonable to expect the Ph.D. to take four to five years to complete on campus.

When are students admitted?

Student admissions are in the fall semester only. The program is a full-time commitment, on campus only. 

Can I study for a Ph.D. on a part-time basis? Is distance learning or an online program available?

The Ph.D. program is full-time during the period of coursework. Most students also pursue their thesis full-time for two years. While you may pursue graduate-level coursework and degrees at the World Campus , there are no Smeal College of Business Ph.D.-level courses offered through distance or online learning.

14. Placement

Do most graduates enter the academic field.

The majority of students who enter the doctoral program assume a faculty position at an academic/research institution upon completing the Ph.D. degree program. Our goal is to place our students at the top universities in their field.

15. Qualifications

What type of people study for the ph.d..

Doctoral students come from a variety of backgrounds. Their most important distinguishing features are an eagerness to discover new things and an aptitude for research methods in business. We look for students who want to research and teach at top business schools.

Do I need a master degree to apply?

While a master degree is not required, the majority of our accepted students complete their master degree prior to admission for the Ph.D. degree. The equivalent of a four-year American baccalaureate degree is required for application.

Do I need prior work experience?

Not necessarily, but it is considered when provided.

16. Re-applying

May i reapply if i wasn't accepted previously.

Yes. Candidates who submitted an application to a Doctoral Program and were not offered admission may re-apply but not for the same academic year, e.g., an applicant who was not admitted for fall 2011 may re-apply for fall 2012. You will want to update your application in the GRADS system (references, resume, statement of purpose, etc.). Please do not create a new application as it will only be flagged and merged with your old application at a later date. Since this is a new review, the application fee will need to be paid again.

Do you keep applications and materials submitted in prior years?

We do not keep materials submitted in prior years, unless an applicant submitted an application. Applications and all supplemental materials (including test scores and transcripts) are kept on file for up to three years after the year of application, and then destroyed. If you submitted an application during this time, you may request that we pull your supplemental materials from your previous application for use during this application cycle by emailing us at [email protected] . Include your full name, PSU ID number and the admission period to which you applied (i.e., Fall 2011).

17. Recommendation / Reference Letters

How shall my referees submit their recommendation letter.

We prefer that referees provide recommendation letters electronically via the GRADS application system. You will be asked to provide email addresses for your referees during the application process – please verify that the email addresses you provide are valid and correct. Emails to recommenders are not sent by the GRADS system until the application is complete. You will receive an email when each reference is submitted and you can also check on references received by logging into your application through " Graduate School Application "

My reference is not willing to or cannot submit a recommendation letter via email. What should I do?

If necessary, your referees may submit letters via mail to the Ph.D. Program . Please note that if your referee sends their recommendation letter via mail, you will not be able to tell that the letter was received in the GRADS system.

Whom should I pick to write my recommendations?

Recommendations should be from at least two persons whom you feel are able to present an accurate evaluation of you. Each individual will be contacted by e-mail via the online application system, therefore, it is important that you provide a valid e-mail address for each reference. Instructors, academic advisers and recent work or military supervisors are most appropriate. Recommendations from personal friends, relatives, or family acquaintances are not appropriate.

May I submit more than two recommendations? How many recommendation letters are needed?

Yes. You must have at least two recommendations for your application to be considered complete, so for this reason it is a good idea to list more than two referees in your application. To add more than two references to your application, please send referee's information to [email protected]  after you have submitted your application.

Is there a recommendation form or specific format for my referees to use?

There is no form for recommendation letters – please ask your referees to tell us why they feel you would be a good fit for the program to which you apply and please ask them to be sure to include their contact information.

18. Statement of Purpose (Essay)

What are the essay questions on the application.

• What are your career objectives in pursuing a doctoral degree in Business Administration?
• Why have you chosen to apply to the Pennsylvania State University for graduate study?
• Describe any previous research which you have done as well as the kind of research you wish to pursue during your graduate studies and beyond.

*No word count requirement

19. GMAT and GRE Tests

What is the graduate management admission test (gmat) test.

The GMAT test is a standardized test that measures the verbal, mathematical and analytical writing skills of an individual applicant, which can be a predictor of an applicant's ability to be successful in a rigorous academic environment. The GMAT test is administered by the Graduate Management Admission Council (GMAC).

What is the Graduate Record Examination (GRE) Test?

The GRE test is one of two standardized tests used by the Ph.D. Programs to measure an applicant's verbal and quantitative reasoning, critical thinking and analytic writing skills, which can help us determine the probability of an applicant's success in a rigorous academic environment. This test is administered by the Educational Testing Service (ETS).

Will you accept the revised GRE test scores?

Yes. ETS provides percentiles and score keys for colleges to compare the new revised scores with the old scores.

Is the GMAT/GRE required?

GMAT test scores are preferred, but the GRE is an acceptable alternative for admission to the Smeal Ph.D. Program. Official score reports must be sent directly from the reporting agency (you MUST have GMAC or ETS send your scores electronically to the Penn State Smeal Ph.D. Program).

Once you request your scores to be sent, please allow 3 weeks for us to process your score and update your application.

I need to have my official GMAT score report sent to Smeal. What is your school code?

The GMAT code for the Penn State Smeal Ph.D. is 2660.

I need to have my official GRE score report sent to Smeal. What is your school code?

The GRE code for the Penn State Smeal Ph.D. is 2660.

Should I upload a copy of my student report to my application?

Yes, this is very helpful and may speed the verification process.

If I already have an advanced degree, do I still have to submit a GRE or GMAT scores to apply?

Yes. A GMAT (required for Accounting program applicants) or a GRE test score is required of all applicants.

Are there circumstances in which the GMAT/GRE can be waived?

No. A GMAT (required for Accounting program applicants) or a GRE test score is required of all applicants.

How long is the GMAT/GRE valid?

Scores are valid for five years. Your GMAT score must be less than five years old at the time of your application.

What is the average GMAT/GRE score for accepted students? Is there a minimum score?

While there is no minimum score, the average GMAT score of accepted students is 650-760, although the recent averages of incoming classes have been over 700. The average GRE scores of accepted students is 800 quantitative and 610 verbal. This translates to approximately 165 quantitative and 160 verbal on the new scale.

If I take the GMAT or GRE more than once, which score will you consider?

We will consider the highest score.

20. TOEFL and IELTS Tests

What is the toefl test.

The TOEFL (Test of English as a Foreign Language) is a test used by colleges and universities to determine English proficiency.

What is the school code to send the TOEFL to your program?

The Smeal school code for TOEFL is 2660 (Pennsylvania State University All Campuses, University Park).

I have taken the IELTS. Do I need to take the TOEFL?

We accept only TOEFL scores. International English Language Testing System (IELTS) scores are NOT accepted.

How long is the TOEFL test valid?

The TOEFL test is valid for two years. This validity period is set by ETS, the official group that administers the TOEFL test.

In order for the test scores to be valid, the official scores must be received and uploaded in the system prior to the expiration date. Once the official scores expire, Penn State can no longer receive them.

How do I know if I need to submit a TOEFL test score? Is there a waiver for the TOEFL test?

International applicants who have received a baccalaureate or a graduate degree in one of the following countries are exempt from the TOEFL requirement. These countries include: American Samoa, Anguilla, Antigua and Barbuda, Australia, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Canada (except Quebec), Cayman Islands, Dominica, England, Ghana, Grenada, Guyana, Jamaica, Kenya, Liberia, Montserrat, New Zealand, Nigeria, Northern Ireland, Puerto Rico, Republic of Ireland, Scotland, Singapore, South Africa, St Kitts and Nevis, St Lucia, Trinidad and Tobago, Turks and Caicos Islands, Uganda, United States, U.S. Virgin Islands, and Wales. We will see this in the education section of the application. Candidates who are U.S. Permanent Residents do not need to submit a TOEFL score. All others need to submit a TOEFL score.

*U.S. citizens and permanent residents qualify for TOEFL wavier, regardless of native language.

What is the language of instruction? What is the minimum TOEFL score needed?

The language of instruction at Penn State is English. Generally, the better the test score, the more likely a student will succeed in the program. Note that computer-based TOEFL scores are no longer valid or accepted. TOEFL test score minimums are below:

Internet-based TOEFL minimum score: 80 (23 speaking)

Paper-based TOEFL minimum score: 585

21. Transfer Students

Can i transfer credits from prior graduate work and have it apply to the ph.d..

Up to ten credits can be transferred from a graduate degree program if the degree has not been conferred, subject to the approval of the Ph.D. Coordinator in your department. All transfer credit must be substantiated by the former institution as having at least a B quality whatever grading system is in place (e.g., this includes P/F grading). Any transfers are usually less than the maximum. Please note that you must complete an application with all required materials by deadline regardless of your status at another school.

22. Transcripts, Diplomas and/or Degree Certificates

What is required for transcripts, diplomas and/or degree certificates.

We require that you scan and upload your official transcript in PDF format to your GRADS application for application review. International students are required to submit diplomas and/or degree certificates in addition to the transcripts. *Please make sure your degree received and graduation date is noted on the documentation you submit. ONLY if you are offered admission to the program, you will need to send the registrar of every college or university you've attended a request for one official transcript. If the transcript is not in English, a certified translation must also be included along with the original transcript. The registrar will then return the official transcripts to you so that you may send the unopened official transcript to The Graduate School . 

I'm an international student residing in the U.S. and I only have one copy of my transcript, diploma and/or degree certificate -- what if I can't get two certified copies of my transcript, diploma and/or degree certificate sent by the institution by the deadline?

In extenuating circumstances, you may request an exception. To do this, upload your transcript to your application, send an email to [email protected] explaining the circumstances and/or when we can expect to receive a certified copy, and request that the admissions committee consider the uploaded transcript for review. However, please note that unverified transcripts, diplomas and/or degree certificates WILL delay the admissions process as this documentation must be verified prior to admission and that applications without official transcripts will be considered incomplete if you have not received permission for an exception. Third-party transcripts (i.e., from your current institution) are NOT acceptable.

Do you accept electronic transcripts?

Yes, we will accept an official, electronically transmitted transcript that is sent directly from the college or university to our program at [email protected]. The transcript must include a transcript key (ledger) so that we may verify the authenticity of the transcript.

Search Icon

Events See all →

2024 abele lecture.

Kleinman Energy Forum, 220 S. 34th St.

Puebla: The Story of Cinco de Mayo

1:00 p.m. - 12:30 p.m.

Annenberg Center for the Performing Arts, 3680 Walnut St.

Alumni Weekend 2024

Various locations

268th Commencement

Franklin Field

Science & Technology

2024 tropical cyclone prediction

Michael mann and colleagues predict a record-breaking 33 named storms for the 2024 north atlantic hurricane season. it is the highest count ever projected..

For more than a decade, climate scientist Michael Mann of School of Arts & Sciences at the University of Pennsylvania and colleagues have annually combed through historical weather data, reviewed current oceanic and atmospheric conditions, and applied computational modeling to forecast of coming hurricane seasons.

The team, comprising Shannon Christiansen , a senior research coordinator in the Mann Group, and Michael Kozar, a former graduate researcher in the Mann Research Group , today released their prediction for the 2024 North Atlantic season, which spans from June 1 to Nov. 30. They forecast an unprecedented 33 named tropical cyclones, potentially ranging between 27 and 39.

“We’ve seen many hyperactive seasons over the past decade, and in just about all cases, like our prediction for this year, the activity is substantially driven by ever-warmer conditions in the tropical Atlantic tied to large-scale warming,” says Mann, Presidential Distinguished Professor in the Department of Earth and Environmental Science and director of the Penn Center for Science, Sustainability and the Media .

Mann says the annual prediction originally started out as a scientific exercise. It began as an undergraduate research project that Michael Kozar, then a Pennsylvania State University student, was doing under Mann’s guidance to improve the predictions other groups were making through a more appropriate statistical framework.

“This tropical cyclone project with Dr. Mann was my first exposure to meteorological research about 15 years ago,” Kozar says. “Working on this seasonal model as an undergraduate student helped confirm that I wanted to dedicate my career to better understanding and forecasting Atlantic tropical cyclones. So, it is always exciting to touch base with the team and revisit our work each spring to get an idea on how active the upcoming season might be.”

Kozar, now tropical cyclone forecaster at Moody’s Risk Management Solutions, still works with Mann every year to bolster the quality of the predictions, which now incorporate more advanced statistical models that have been refined to include a broader array of climate predictors and adjustments for historically undercounted storms.

The process and product

Christiansen explains that the forecast integrates several key climatic variables. “It takes into account the current Atlantic Sea Surface Temperatures (SSTs), which significantly influence hurricane development by providing the necessary heat and energy,” she says. “We also factor in the El Niño Southern Oscillation (ENSO) conditions, as shifts between El Niño and La Niña can dramatically alter atmospheric patterns that either enhance or suppress hurricane activity.”

Additionally, the researchers consider the mean conditions for the North Atlantic Oscillation, which affects weather patterns in the Atlantic. These climate predictors are gathered and put into the statistical model, enabling the researchers to produce a detailed range and best estimate of the named storms anticipated for the season.

This year’s predictions are influenced by particularly high sea surface temperatures in the North Atlantic Main Development Region (MDR), which, as of this month, are recorded at more than 1.9°C above average according to NOAA’s Coral Reef Watch. In addition, the forecast incorporates the anticipated development of moderate La Niña conditions, marked by a Niño 3.4 region anomaly of -0.5°C, and assumes average conditions for the North Atlantic Oscillation during the coming fall and winter. The Niño 3.4 region is a specific area in the central Pacific Ocean used to monitor and measure sea surface temperature anomalies as part of the ENSO diagnostic strategy.

Should ENSO conditions neutralize later in the year, the team predicts a slightly reduced activity of 30.5 +/- 5.5 storms, ranging from 25 to 36 storms, with the estimated 31 named storms as the most likely outcome. An alternative model, accounting for MDR sea surface temperature relative to the tropical average and incorporating the impact of negative ENSO conditions, suggests a lower activity with 19.9 +/- 4.5 named storms.

Why these matter

Mann cites three main reasons for why these results are of particular interest, saying, “first, from a preparation standpoint, these provide a lot of useful information as to whether those in areas impacted by Atlantic hurricanes should prepare for an especially active season.

“Second, these results underscore the seasonal relationship between climate and tropical cyclones, which helps to provide context for understanding how climate change is impacting hurricanes,” Mann says. “Since it’s the same basic relationships that are in play on seasonal and longer timescales, for instance, the warmth of the tropical Atlantic.”

Finally, it is an important demonstration of the strength of climate science models, Mann says. Scientists can make successful seasonal predictions based on the climate information they have, providing grounds for trust in longer-term climate predictions, particularly human-caused warming and its impacts.

Picturing artistic pursuits

Campus & Community

Penn celebrates operation and benefits of largest solar power project in Pennsylvania

Solar production has begun at the Great Cove I and II facilities in central Pennsylvania, the equivalent of powering 70% of the electricity demand from Penn’s academic campus and health system in the Philadelphia area.

Education, Business, & Law

Investing in future teachers and educational leaders

The Empowerment Through Education Scholarship Program at Penn’s Graduate School of Education is helping to prepare and retain teachers and educational leaders.

Arts, Humanities, & Social Sciences

‘The Illuminated Body’ fuses color, light, and sound

A new Arthur Ross Gallery exhibition of work by artist Barbara Earl Thomas features cut-paper portraits reminiscent of stained glass and an immersive installation constructed with intricately cut material lit from behind.

25 years of ‘LOVE’

The iconic sculpture by pop artist Robert Indiana arrived on campus in 1999 and soon became a natural place to come together.