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Seeking a doctorate in general is to learn skills that are required to undertake an investigation to uncover truth. Working toward this end, a student is to be exposed to an epistemology portraying reality. Subscribing to a certain epistemology as well as the training a student gets may play a role in the developed perception a student possesses after becoming an accounting academic. Breeding followers requires presetting students' minds to the utility and convincing them of the usability of the prescribed Meta – Theory. Narrowing the mind of a student on utilizing the pre-existing meta-theory becomes the focus of doctoral studies. On the other hand, preparing a thought and an independent scholar in a discipline mandates multiplicity in research methodologies and methods to broadening the ontological horizon in the mind of an academic. Both philosophies of running a Ph. D. program in accounting are discussed. My experience at Case Western Reserve University is highlighted as an example of a Ph. D. program broadening student's perspectives of what constitutes knowledge in the accounting discipline.