Patterson School of Accountancy

University of Mississippi

Ph.D. in Accountancy

The Ph.D. in accountancy course schedules differ depending upon the background and needs of each student. The minimum course requirements include 25 hours in accountancy, 12 hours in a minor field and 15 hours in research-tool courses. At least 25 hours in 600 and 700 level accountancy courses including Seminar in Contemporary Accounting Theory, Research Seminar, Seminar in Auditing and Accounting Information Systems Research, and Seminar in Financial Accounting and Capital Market-based Research. For more information, contact Dr. Dale Flesher.

Admission is quite competitive. The minimum acceptable GMAT score is 600, and all applicants must be a CPA. The school accepts no more than six new applicants per year, so many applicants meeting the minimum admission standards cannot be accommodated. For more information about the Graduate School and to apply, click here. Regardless of the school they graduated from, all international students must take the TOEFL exam and achieve a score of 600 or higher (100 on the Internet-based TOEFL). Full information about the Ph.D. program is available in the Ph.D. Program Guide, which can be accessed here.

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Dr. Dale L. Flesher, Associate Dean and Professor

200 Conner

(662) 915-7623

Dr. Dale L. Flesher is professor and Arthur Andersen Alumni Lecturer in the School of Accountancy at The University of Mississippi, and serves as associate dean of the School of Accountancy. He is the coordinator of all graduate programs in Accountancy at Ole Miss. Dr. Flesher joined the Ole Miss faculty in 1977, following four years at Appalachian State University. He received both bachelors and masters degrees from Ball State University in Muncie, Indiana. He holds a Ph.D. in accounting from the University of Cincinnati. Dr. Flesher holds CPA, CIA, CMA, CFM, CFE, and CGFM certificates. He has authored over 300 articles for more than 100 different professional journals throughout the world, including The Accounting Review, Journal of Accountancy, Management Accounting, Internal Auditing, Internal Auditor, The CPA Journal, Government Accountants Journal, Managerial Auditing Journal, Taxation for Accountants, TAXES, The Accounting Historians Journal, Accounting and Business Research, Accounting, Business and Financial History, Business and Economic History, and Accounting, Organizations and Society. He is also the author of 50 books in 87 editions, including Operations Auditing in Hospitals, Internal Auditing Standards and Practices, Independent Auditors Guide to Operational Auditing, Introduction to Financial Accounting, CMA Examination Review (with Irv Gleim), and the 50th anniversary history of The Institute of Internal Auditors and the 75th anniversary history of the American Accounting Association. He also authored books on the history of AACSB and NASBA. He has had five tax books published by Commerce Clearing House. One of his recent books was a history of the accountancy program at Ole Miss.

Dr. Flesher is a member of many professional organizations, including the American Institute of CPAs, Mississippi Society of CPAs, American Taxation Association, Institute of Internal Auditors, Association of Government Accountants, Institute of Management Accountants, American Accounting Association, Newcomen Society, Mississippi Historical Society, and the Academy of Accounting Historians (which he served as international president in 1988). Dr. Flesher has served as editor of The Accounting Historians Journal, a position he held from 1989 through 1994. He previously edited The Accounting Historians Notebook for ten years. Dr. Flesher has won numerous research and teaching awards. In 1987, he won the University of Mississippi’s Burlington Northern Faculty Achievement Award as the outstanding faculty member campus wide. Earlier, in 1976, he won the campus wide outstanding teacher of the year award from Appalachian State University. He won the 1990 Leon Radde Award from the Institute of Internal Auditors as the outstanding auditing educator worldwide. He was the Mississippi Society of CPAs 1998 Educator of the Year. He is listed in Who’s Who in America and Who’s Who in Finance and Industry. In 2005, he received the inaugural Thomas J. Burns Accounting Biography Award. He received four major awards in 2011. The AICPA honored Dr. Flesher with its Distinguished Achievement in Accounting Education Award for his lifetime contributions to the accounting profession. The University of Mississippi gave Dr. Flesher its highest research honor, the Distinguished Research and Creative Achievement Award, for the many scholarly achievements during his long career. He was also selected by the American Accounting Association as the Outstanding Educator in the Southeast Region, and by the Emerald Literati Network for an outstanding book published in 2010 entitled Gerhard G. Mueller: Father of International Accounting Education. In 2012, he was honored by the Teaching, Learning, & Curriculum Section of the American Accounting Association with that organization’s Hall of Honor Award.

One of his books and many articles have been translated into Chinese by a publisher in the People’s Republic of China. He previously served on an AICPA task force that drafted a Statement of Position. In 1996, he served on an AICPA task force coordinating the centennial celebration of the CPA examination. As part of the CPA centennial celebration, he co-produced and scripted an award-winning video on the history of the CPA in America. He was the Convener and Program Director for the 2004 World Congress of Accounting Historians. He has served on the Board of Directors of the AICPA Foundation and on the AICPA Council. He served as program co-chairman for the 2008 American Accounting Association annual meeting in Anaheim. He is serving on the Advisory Committee for the Celebration of the AICPA’s 125th Anniversary. He is serving as vice president of finance for the American Accounting Association (2011-2014).
Dr. Flesher served as treasurer of the Oxford-University United Methodist Church in Oxford from 1985 to 2004. He also serves as treasurer of the University’s chapter of the Phi Kappa Phi honorary. He served nine years (1992-1997, 1998-2002) on the school board of Oxford-University School, a local private school. Besides his 45 years teaching experience, Dr. Flesher had short stints with Arthur Andersen & Co. in New Orleans, a local CPA firm in Muncie, Indiana, and Anaconda Corporation in Marion, Indiana. His hobbies include playing basketball, tennis, and softball, and collecting antique stock certificates (scripophily). His wife Tonya, also an Ole Miss Accountancy professor, was the MSCPA’s Outstanding Educator in 1995. They have a 30-year old son, Flyn, and a 19-year-old daughter, Felicity.

Dr. Dale L. Flesher’s Research

Dr. Dale L. Flesher’s Curriculum VITAE