Those studying in the field of certified public accounting often learn the professional skills necessary to maintain financial records and prepare various, and sometimes complex, tax documents. Academic courses within the field of accounting may heavily focus on mathematics, business, management information systems and other accounting-specific requirements.

The PhD is a doctoral degree, specifically called a "doctor of philosophy" degree. This is misleading because PhD holders are not necessarily philosophers (unless they earned their degree in philosophy!). That said, PhD recipients are able to engage in thought experiments, reason about problems, and solve problems in sophisticated ways.

Part-time learning allows one to obtain a degree or qualification even if one cannot attend school on a full-time basis. One can learn at one's own pace, gradually accumulating credits that count towards a final qualification.