Resumen
Accounting doctoral placement is described according to the geography of graduate employment. The results show that most U.S. programs provide graduates to schools in the state or the region. Since many doctoral programsprefer to place their graduates in high ranking research programs or in other doctoral schools, geographic concentration suggests many of them are serving a regional need, rather than placing graduates at the highest(research ranked) schools. Additionally, many programs have a relatively high level of foreign placements. Whether these foreign placements add to the prestige of the program is unknown, but they do not help combat the U.S.accounting doctoral shortage.