Higher Education System and Doctoral Programs: A Renewed Multi-Criteria Evaluation Model of European Accounting Doctoral Programs

Abstract Purpose - This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education in order to evaluate European Accounting Doctoral Programs (EADE-Model). Design/methodology/approach - We applied a quali-quantitative methodology based on the Analytic Hierarchy Process and the survey approach. We conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programs, choosing Accounting as the relevant and pivotal field. We 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 - Our 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. Our results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of Accounting Doctoral Programs. Implications for research and practice - Theoretical and practical implications of this paper are directed to academics, policy-makers and PhD Programs administrators. Originality/value - Our research is original in drafting a hierarchical multi-criteria framework for evaluating Accounting Doctoral Programs in the Higher Education System. This model may be extended to other fields.