To examine the quality of doctoral education in accounting in higher education institutions (HEIs) in Ireland, we develop an analytical framework from the relevant literature and the principles of quality doctoral education included in the Higher Education Authority’s (HEA) National Framework for Doctoral Education (NFDE). Our analytical framework identifies 16 measurable indicators of quality doctoral education classified into four dimensions: context, inputs, processes and outcomes. Compliance with the quality indicators is verified by coding HEI websites and prospectuses. Deeper insights on the indicators of quality doctoral education are obtained from semi-structured interviews with accounting doctoral students. Our findings shed valuable insights on the quality of doctoral education in accounting in an Irish context. Currently, doctoral education in accounting in Ireland is widely available, standardised and consistent with the principles of the NFDE. This suggests a quality doctoral education system in accounting in Ireland. However, our investigation of the individual components of quality identifies areas for improvement.
|Journal||Accounting, Finance & Governance Review|
|Publication status||Published - 3 Apr 2020|
- analytical framework
- Doctoral education
- Quality standards
- Accounting, Ireland
- Student perceptions