I need help from Accounting Doctoral Students

I have some questions about the Personal Statement writing.

Almost all schools require applicants to talk about their research interest...

Here is the thing: I really don't care much about the research field, or I don't know in which research field I will be interested.

                            However, the master program I am in now is concentrated on Accounting Information System.

So, what should I say in the Personal Statement:

1. Interested in Accounting Information System. (I don't know whether this will make my chances of being admitted much slimmer. Cause maybe a lot of schools don't even have teachers focused on this area )

2. Pick another area of interest according to the background information of coordinator of the program I will apply. (I don't know how to support my strong motivation in statements. Since I have no papers published )

3. Don't talk about my interest. Or just use one sentence to briefly indicate my broad interest. (It seems to be risky) 

Now that you don't have specific interest for research, I would suggest you do it like this:

... ... Although I have been studying AIS in my current program, during the research I have been more intrigued by the mysteries about _________ (say, corporate financial accounting, or whatever the school you are applying is good at). I noticed that ________ (some hot topics in that area) , and there's much to be improved by _________ (potential ideas about these topics). ... ...

Well, you should avoid talking too much detail if you are not familiar in that area. I'm just providing you with a structure I would suggest, and you should find the right way to say your own story. Best luck!

拜谢！！！！

有AIS方向的学校太少了，所以避免说自己对AIS感兴趣，如果对研究不了解谈谈对大方向的兴趣。。不过都申PHD了至少准备工作应该做一点知道一点什么是会计研究吧。。