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Re: PhD in Accounting with a low GPA
GPA is just one of the factors, and usually far from the most important one. I wouldn't worry too much about it, and also there isn't much you can do about it anyway. My undergrad GPA also converts very badly (something like 3.0) since I come from a school where it's impossible to get grades that would convert to something like 4.0.
I used my GMAT score as one of the ways to show that my undergrad GPA is not representative of who I am. 650 is very low, and be careful about the results from practice tests (they were always very bad at predicting my actual scores, even the official ones takes only days before the actual test).
I'm not in Accounting to know whether lack of math can play a lesser role given your research interests. My guess is that expectations are high even if your research interests are more behavioral. I met several Accounting PhD students here. And, at least for the coursework, what I saw is that they had to take some very hard courses that used calc and stats. It seems like, depending on their interests and prior knowledge, they could take the very hard courses or the extremely hard courses, but they were not allowed to continue without demonstrating a level of mathematical prowess.
A high GMAT score helps to get your foot in the door. Letters of recommendation and research experience are often very important to increase your chances of being accepted. But I think you need to be able to show that you can handle all the stuff they are going to throw at you, including math.