Skip to main content

Michigan State University masthead

How to Apply

Students are admitted to the doctoral program only for the fall semester and on a full-time basis. For admission to the program, an applicant must have

  • at least a bachelor’s degree from a recognized educational institution
  • a superior academic record
  • a minimum GMAT score of 6001
  • a minimum TOEFL score of 600-paper, 250-computer, 100-internet2
  • personal qualifications of sound character, perseverance, intellectual curiosity, and an interest in scholarly research.

Our admissions decisions are made after a consideration of all candidates who apply in a given year based upon (a) GMAT  scores, (b) past work experience in business contexts, (c) past GPA, (d) strength of letters of recommendation, and (e) quality of the personal essay by the applicant. Online or face-to-face interviews may also be requested in some cases, but not all.

1must be less than five years old.
2required for applicants whose first language is not English, even if they have a degree from a U.S. University. The TOEFL score must be less than two years old.


Application to our program is based on the following materials:

  1. A Completed online application for admission to graduate studies at MSU with fees paid.
  2. College transcripts showing grades received while pursuing all prior undergraduate degrees as well as graduate degrees, if any.  Official copies should be sent directly to the Department of Accounting:
    Department of Accounting
    The Eli Broad College of Business
    Michigan State University
    632 Bogue Street, N270
    East Lansing, MI  48824-1122The Office of Admissions will accept the following as certified copies:
    i. The copy is notarized with name/stamp/seal/date and submitted by the applicant in a sealed envelope.
    ii. The copy of the original is attached to an MSU faculty written translation signed and dated by faculty member when original is not in English.
    iii. The copy is stamped “true copy” or “duplicate” by the international institution (must be in sealed envelope).
    iv. The original transcript is viewed by an MSU department employee.
    The employee makes a copy and stamps the copy “compared with original.” The applicant and employee must both sign and date the copy.
  3. Three letters of reference from individuals who are able to appraise your personal interests, abilities, and the likelihood that you will successfully complete your PhD program. There is no specific recommendation form. Letters of recommendation should be uploaded via the recommendation portal. Alternatively, you may mail the letters to the department’s address (see above) or email to
  4. Standardized Test Scores: To be considered for admission, you must submit a valid GMAT score (less than 5 years old). The Michigan State University PhD in Accounting code for the GMAT is QH0-5P-04. International students must submit valid TOEFL scores (less than 2 years old) in order to be considered for admission. The Michigan State University code for TOEFL score is 1465.
  5. A written statement of personal goals. This statement should address (a) the area(s) of accounting in which you are interested, (b) why you believe the program and faculty at Michigan State University fit your interests, and (c) your career objectives upon completion of your degree. This statement should be no longer than two pages (double-spaced). Please note that when you complete the online application, you will be asked to complete an “academic statement” and a “personal statement.” Your statement of personal goals can be used for both the academic statement and the personal statement.


For answers to questions that you might have, please send an email to

Michigan State University

Contact Information Site Map Privacy Statement Site Accessibility
Call MSU: (517) 355-1855 Visit: MSU is an affirmative-action, equal-opportunity employer. Notice of Nondiscrimination
SPARTANS WILL. © Michigan State University