Programas de doctorado en contabilidad en las universidades españolasEstudio empírico

Abstract

The importance of doctoral courses is that they constitute an essential step for scientific progress, and therefore for social and economic progress, because they start training of researchers on one hand and, university teachers on the other. ln this paper we anaiyse the doctoral programmes offered by different Spanish public Universities over the last three two-year periods, with the aim of evaluating ¡f they answer the challenges that the threshold of the twenty-first century poses with the transmission of scientific advances, preparation of researchers and the training of new teachers. The obtained findings allow us to affirm that, in spite of the fact that we point out negative points, that are necessary to overcome, accounting doctoral programmes in Spain guarantee a flexible training and a high scientific quality.