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Re: Profile evaluation for PhD in Accounting
A good GMAT score can certainly be used to overcome some of the concerns of GPA. But yes, neither your undergrad nor your MBA GPAs will impress admissions committees. PhD admission is very competitive, so while a good GMAT will overcome some GPA concerns, it is likely that many of the schools you are applying to will have candidates with similar GMATs and also strong GPAs.
However, with a good GMAT and your professional accounting experience, I think you can find admission somewhere. It is very hard to recommend a target set of schools though without knowing what the GMAT score is.
Not sure where you are working now, city wise, but if you are close to a school with a PhD program, try to see if you can take advantage of that. Try and talk to a faculty member about pursuing a PhD, and see about attending some of their research workshops. This could allow you to potentially get a reference from someone that is research active. If you're still in the Missouri area, both Mizzou and KU are strong archival audit shops, which would seem to fit with your interests.