Ph.D in Accounting is totally different from master of accouting.
It's very tough to get into a top Ph.D program while anyone w/ 500 or 600 GMAT with no previous accounting undergraduate and accounting experience can easily get into any master of accounting program.
I've spotted many Ph.D in Econ transferred to Ph.D in Accounting program, which makes it tougher for applicants to compete with them.
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