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Although once impossible, there are now institutions that offer an accounting Ph.D. online. You should be aware that, unlike Bachelor's and Master's degrees, there is little “standardization” in doctoral level studies regardless of the specialization area. A very general rule for on-campus doctorates dictates that satisfying course requirements takes around four semesters (two years) and another two to three years is required to perform significant research, take oral and/or written exams and write an extensive thesis or dissertation. Historically, this process requires full-time study with most universities, in an on-campus environment, strongly discouraging meaningful employment by the student.
Many Ph.D. programs will allow you to study either part time or full-time, giving you the opportunity to continue your professional career if you wish. Also, there is a bit of a difference in a Ph.D. and a D.B.A. This difference in accounting education might influence your decision. A Ph.D. is heavily oriented toward research and creating new theory, while a D.B.A. emphasizes more expert and in-depth application of already developed theory. Earning an accounting Ph.D. online or a D.B.A. online may provide the flexibility in study hours you need at a more affordable cost than a classic on campus program.