Martin Walker (Manchester University) also wrote about Master/PhD training in the EAA Newsletter.
That note appeared in the first issue of 2015. He was a member of the EAA Management Committee at the time.
The title of his note in the Newsletter was
'Key Issues to Consider Before Registering for a PhD'.
His focus is on the decisions of a Bachelor or Master graduate trying to decide where in Europe, or elsewhere, to start doing a Doctorate in Accountancy. Focusing on the decision of a graduate makes the note an exercise in economics.
What an appropriate MRes/Doctorate in Accountancy will look like, is an equilibrium outcome. The candidate will look for a best program (tips are given in the note) and the Schools will look for the best candidate. And the best candidates expectations will force the Schools to offer the best program.
This can be read as: