In my 2013 note I 'designed' a Doctoral program in Accountancy as follows, using the Tilburg Doctoral program setup as an example. I was in Tilburg at the time. The generic design is visible of course.
Note that Tilburg has a 2-year MRes program. In Business and Economics in the Netherlands, normal Master programs are 1 year, as in the UK and Flanders. Elsewhere in Europe they are 2-year programs. After the 2-year MRes programs, students enter the Promovendus 'phase'; three years of Doctoral Thesis writing. As Promovendus, the official name for this position, they are an employee of the Accountancy Department in Tilburg.
I wrote in my 2013 note:
The Bologna Bachelor-Master framework makes it easy to explain the structure of a Research Master in Accountancy. I will describe the Tilburg program, slightly stylized to make comparisons easier.
A two-year Master program, under the Bologna Credit Trading System, consists of 120 European Credits (ECTS). Students that enter the program have a Bachelor degree, usually in Business Economics, Management or Economics.
In Tilburg the 2nd year Research Master Thesis is a 30 ECTS thesis. The remaining 90 ECTS are used as follows: 5 'Research in Accountancy' courses: 5 x 6 ECTS. These are (and I also give the name(s) of the Tilburg course coordinator): Introduction to Financial Accounting Research (Joos); Research in Financial Accounting (van Lent); Research in Management Accounting (Bouwens); Analytical Research in Accounting (De Waegenaere, Suijs); Behavioural Research in Accounting (Cardinaels).
Accountancy institutions are of course also discussed in these courses.
The remainder of 60 ECTS of courses (10 x 6 ECTS) are the following: Mathematics, Econometrics I, II, III, IV, Multivariate Statistics, Micro-economics I and II, Finance I and II (or Organization Studies). These courses are taught by Tilburg Economics, Econometrics, Finance and Organization Faculty, and the MRes Accountancy students take them jointly with economics, econometrics and other business students.
Also, note that the latter courses basically fill the first year, i.e. the Accountancy Research Courses, are in year 2, except for Philip Joos’ intro course.
Intake is on average 5 Accountancy Research Master students each year (note that the regular Tilburg Master in Accounting student intake is 150 these days. [...] Jan Bouwens, who runs the Tilburg Accountancy Research Master, wants to increase its annual intake to 10 students.
The economics of MRes/Doctorate programs design was largely absent in my note. The note is a exercise in design. My advice to the EAA Management Committe was also normative.
How to create a beautiful MRes/Doctorate program in Accountancy?
I now turn to the economics of MRes/Doctorate programs to strengthen my advice.