The high salaries for PhD in Accounting has more to do with the plethora of accounting programs in US Univs. There are all kinds of programs that include courses in accounting: MSc programs, MBA programs, Executive programs/seminars etc. Accounting has become a "must" course in every Business program either it is undergrad, MBA or PhD.
The strange thing is that when I was doing my PhD in Strategy (Business Administration) my friend in the PhD in Accounting had to take way more economics courses than I had to take!
