Capella now offers the following new doctorate programs: Doctor of Social Work: http://www.capella.edu/schools_programs/social_behavioral_sciences/dsw/social_work.aspx DBA with a specialization in Business Intelligence: http://www.capella.edu/schools_programs/business_technology/dba/business_intelligence.aspx DBA with a specialization in Global Operations and Supply Chain Management: http://www.capella.edu/schools_programs/business_technology/dba/global_ops_supply_mgmt.aspx DBA with a specialization in Business Strategy: http://www.capella.edu/schools_programs/business_technology/dba/strategy_innovation.aspx
Business Intelligence sounds like a useful program. Maybe it would compliment a financial analyst's work? It seems like a skill set that would set someone apart from all the other DBAs who focus on management or organization. If the program truly makes someone competent and gathering and processing intelligence it seems like it'd lead to employment. After all, you wouldn't be competing with generalist execs.
I also don't remember Capella having a PhD with an Accounting Specialization: http://www.capella.edu/schools_programs/business_technology/phd/accounting.aspx