I can’t finish writing for the answer to of the question–'what is an your interesting area for my  your Ph.D?’ My major is engineering, but I’m applying for a scholarship in accounting. So it’s hard for me to write down interesting areas in accounting with my background.  viewpoints. Maybe I will have to do research to for learning what researches are undergoing in accounting and what hot topics there are in this area. The challenge is my work experience conflicts with research topics. As a business man, I have pursued to make solutions in practical matters happened in our lives. So in accounting, I’m interested in analyzing balance sheets, income statements of companies and reasons why how these companies made this amount of operating income or loss. But research asks us to find fundamental, deep-rooted, and theoretical principles. It’s not easy. But professors would not expect us to create breaking through theories and get win a Nobel Prize. I will try Try for to acquire ing what information I need and organize ing them it in order to write an essay.