Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes

Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo and Rosa Lombardi

Meditari Accountancy Research, 2023, vol. 32, issue 2, 452-486

Abstract: Purpose - This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model). Design/methodology/approach - The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario. Findings - The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE. Practical implications - Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators. Originality/value - The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

Keywords: Higher education system; Accounting doctoral programmes; European modernization process; Analytic hierarchy process; Accounting education; Italy (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-08-2021-1394

DOI: 10.1108/MEDAR-08-2021-1394

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