Doctoral Program in Accounting and Finance



Basic Competences

The students of the program acquire the basic competences indicated in article 5 of Royal Decree 99/2011 on doctorate. They are the following:

  1. Systematic understanding of their field of study and mastery of research skills and methods related to that field.
  2. Ability to conceive, design or create, implement and adopt a substantial process of research or creation.
  3. Ability to contribute to the expansion of the frontiers of knowledge through original research.
  4. Ability to perform a critical analysis and evaluation and synthesis of new and complex ideas.
  5. Ability to communicate with the academic and scientific community and with society in general about their fields of knowledge in the modes and languages commonly used in their international scientific community.
  6. Ability to promote, in academic and professional contexts, scientific, technological, social, artistic or cultural advancement within a society based on knowledge.

Personal Abilities and Skills

The RD 99/2011 highlights the high professional training of doctors in various fields, especially those that require creativity and innovation. Therefore, the doctors of the program will have acquired, at least, personal skills and abilities to:

  1. Develop in contexts in which there is little specific information.
  2. Find the key questions that must be answered to solve a complex problem.
  3. Design, create, develop and undertake innovative and innovative projects in their field of knowledge.
  4. Work both as a team and independently in an international or multidisciplinary context.
  5. Integrate knowledge, face complexity and formulate judgements with limited information.
  6. The criticism and intellectual defence of solutions.

General Information


The requirements for access to doctorate studies are set in RD 99/2011 and can be consulted in the corresponding Instruction of the Doctorate School (pdf). In general, an official Spanish Bachelor's and Master's degrees or equivalent are required, with a minimum global extension of 300 ECTS credits.

Candidates with university degrees issued by a country of the European Higher Education Area (EHEA) may request admission directly (info). If the degree is issued by a country outside the EHEA, the application for access with a non-homologated foreign degree must be submitted (info).

Those interested can expand their information in the administrative section of the Doctoral School (web) or the administration of the program (see contact data in the program general information section).


The Doctoral School will establish in the academic calendar of the year the period of application for admission in its programs. The application for admission will include a motivation letter indicating the research line(s) of interest. It may also include the proposal of a researcher for thesis director. In the resolution of admission, if this is favorable, the Academic Committee will appoint the tutor and the director of the thesis and assign the research line, or lines (up to two), of the thesis. It will also establish the type of dedication of the doctoral student (full or partial time) and, if appropriate, the training complements that must be completed. Exceptionally, the director's appointment may be postponed until three months after the date of the doctorate's enrollment in the program. The Academic Committee may declare a candidate as unsuitable for the program, based on the information contained in the candidate's motivation letter.

If the admitted applicant does not enroll in the doctoral program, the admission will expire one month after its concession date. In this case, individuals interested in starting doctoral studies must apply again for admission to the program. Open vacancies will be covered by the Academic Committee according to the corresponding waiting list.

Programs with available places will accept subsequent admission applications, until completion of the number of places offered by the program.

For all purposes, a candidate does not acquire the status of doctoral student at the University of Zaragoza until he/she formalizes his or her enrollment in the corresponding program. PhD students must register annually for academic tutelage.

Program Specific Information

Oferta de plazas: 20

Specific Training Activities

Periodo y procedimiento de matriculación

Thesis Supervision

The procedures for the supervision of doctoral students are set in article 11 of Royal Decree 99/2011, which regulates doctoral studies. The doctoral student admitted to the program has to enrol each academic year in academic tutelage at the University of Zaragoza. The Academic Committee of the program will assign a Thesis Director and a tutor, who may or may not be the same. The Thesis Director will be the person in charge of the overall management of the doctoral student's research tasks, of the coherence and adequacy of the training activities, of the impact and novelty in his/her field of the subject of the doctoral thesis and of the guide in other projects and activities where the doctoral student is involved. The tutor is responsible for the adaptation of the training and the research activity to the principles of the program and the Doctoral School and will ensure the interaction of the doctoral student with the Academic Committee of the program, the body responsible for supervising the progress of the research and training and the authorization of the thesis presentation of each doctoral student of the program.

The supervisory functions of the doctoral students will be documented in the Doctorate Letter which, once the registration is made, will be signed by the doctoral student, its tutor and its director, the program coordinator and the director of the Doctoral School. Those interested can expand the information on the thesis supervision in the administrative headquarters of the program (see contact information in the general information of the program) or by consulting the program coordinator.

Student's Follow-up and Evaluation

The follow-up of the training process leading to the presentation of the doctoral thesis is carried out through the research plan and the doctoral student's document of activities. The research plan is presented before the end of the first year of enrolment and includes, at least, the methodology to be used and the objectives to be achieved, as well as the means and the temporal planning to achieve it. The plan may be improved and detailed later and must be endorsed by the Director and the tutor. The document of activities is the register of all the activities -research stays, courses, attendance to congresses, or others- that the doctorate carries out from his enrolment until the presentation of the doctoral thesis. Annually, the Academic Committee of the program will evaluate the follow-up of the research plan together with the document of activities. The positive evaluation will be an essential requirement to continue in the program. In the case of a negative evaluation, the doctoral student must be evaluated again within a maximum period of six months. Those interested can expand this information in the administrative headquarters of the program (see contact information in the general information of the program) or by consulting the program coordinator.

Once the thesis is concluded, the doctoral student must proceed to deposit and defend it according to the dispositions included in the thesis regulation of the University of Zaragoza (info).

Transversal Training Activities

The Doctoral School offers an annual series of voluntary activities for all doctoral students. This formation has a transversal and interdisciplinary nature. The offer is dynamic and covers the following formative aspects: communication (oral and written), access and information management, and skills for a future social and professional performance.  Information about the activities, admission and enrolment can be found in the website of the Doctoral School  (info).

Additionally, other formative activities of interest for a wide range of our doctoral students are disseminated through our web (info).

Specific Training Activities


Research Lines

  • E-government
  • Analysis of financial information using multivariate techniques
  • Financial and non financial information in public administrations
  • Quality of financial information
  • Public-private partnerships
  • Business combinations
  • Accounting and management in non-profit organizations
  • Performance audits and efficiency in public administrations
  • Behavioural Finance
  • Social finance and microcredits
  • Mutual funds and pension funds
  • Sustainability reporting
  • International financial reporting
  • Financial information and capital markets
  • Corporate governance and gender diversity
  • Market microstructure
  • Corporate social responsibility
  • Socially responsible investment

Research Teams

Contabilidad pública

  • José Basilio Acerete Gil
  • María José Arcas Pellicer
  • Patricia Bachiller Baroja
  • José Javier García Lacalle
  • Caridad Martí López
  • Emilio Martín Vallespín
  • Vicente José Pina Martínez
  • Sonia Royo Montañés
  • Lourdes Torres Pradas
  • Ana Yetano Sánchez de Muniaín

Nuevas tendencias en contabilidad empresarial

  • María de la Paloma Apellániz Gómez
  • Ana José Bellostas Perezgrueso
  • María Isabel Brusca Alijarde
  • Susana Callao Gastón
  • Vicente Cóndor López
  • Beatriz Cuéllar Fernández
  • María Luisa Esteban Salvador
  • Cristina Ferrer García
  • Yolanda Fuertes Callén
  • Julián González Pascual
  • José Ignacio Jarne Jarne
  • José Antonio Laínez Gadea
  • Raúl León Soriano
  • Fernando Llena Macarulla
  • José Mariano Moneva Abadía
  • Eduardo Hilario Ortas Fredes
  • Sabina Scarpellini

Mercados financieros y Finanzas sociales

  • Mercedes Alda García
  • Laura Andreu Sánchez
  • María Natividad Blasco de las Heras
  • Sandra Ferreruela Garcés
  • Luis Ferruz Agudo
  • Begoña Gutiérrez Nieto
  • Isabel Marco Sanjuán
  • Fernando Muñoz Sánchez
  • Cristina Ortiz Lázaro
  • María Pilar Portillo Tarragona
  • José Luis Sarto Marzal
  • Carlos Serrano Cinca
  • Maria Sagrario Vargas Magallón
  • Luis Alfonso Vicente Gimeno
  • Rut Vicente Reñé

Academic Regulations

PhD Duration and Their Management Rules

Academic Calendar

Material Resources