Doctoral Program in Accounting and Finance 2022–2023




Introduction

The PhD Programme in Accounting and Finance has been continuously available at the University of Zaragoza with highly positive results for over 25 years. The Programme’s focus on promoting quality and excellence in the Financial Economics and Accounting field has been a constant throughout. Besides offering scientific and social research lines, the Programme always strives for excellence through its international dimension and its research results.


Program Objectives

The main objective of the PhD Programme in Accounting and Finance is for students to conduct successful research in accounting and finance that adds value in the current socio-economic context.

The Programme’s goals are to:

1) Add to students’ academic development.
2) Address the problems companies, governments, local authorities and NGOs have by means of university research in Financial Economics and Accounting.
3) Train highly qualified PhD graduates to conduct specialised research at the University or elsewhere.
4) Achieve a positive effect on university teaching as a result of the PhD graduates who join the university.


Outgoing Student Profile

After completing their doctoral thesis, the command students have of their research subject is expected to suffice to enable them to work in the field of financial economics and accounting in academia and/or business.

The PhD Programme in Accounting and Finance at the University of Zaragoza leads to excellent opportunities to work in a variety of areas related to research in Accounting and Finance or the start of an academic career in this field. Specifically, students can work professionally:

- At any university or higher education centre in the European Higher Education Area or internationally.
- At a research or study centre in financial economics (Bank of Spain’s Central Balance-Sheet Data Office or any study centre at a financial institution, CENFI, FEDEA, ICAC, FUNCAS, CECA, etc.).
- In any international organisation (European Union, OECD, International Monetary Fund, IASB, etc.).
- In companies, public entities and organisations requiring specialised professionals in the field of accounting and financial research.

Contact

Tutoring:

The academic committee will assign one of the department members to be a provisional tutor. This tutor will have a PhD, accredited research experience and will fulfil the same requirements as a thesis supervisor within the Programme. The Programme’s academic committee will appoint a thesis supervisor to each PhD student. The choice of supervisor will be based on an analysis of the PhD student’s profile and their research topic to ensure maximum compatibility.

 

Administrative Support:

Secretary’s Office of the Accounting and Finance Department

Faculty of Economics and Business

Doctor Cerrada, 1–3, 50005 Zaragoza

 

Academic Queries:

Phone: 876554724 - Ext. 844724

Email: jlacalle@unizar.es

Administrative Queries:

Phone: 876554644 - Ext.: 844644

Email: sed4002@unizar.es


Website (including detailed information about research fields and faculty of the programme):

https://contabilidadyfinanzas.unizar.es/en/doctorado/doctoral-program




Basic Skills

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.

Other Specific Program Competences

There are not specific program competences

General Information

The requirements for access to doctoral studies are set by the RD 99/2011, of 28 January. In general, access to the programme is open to those who hold an official Spanish Bachelor's and Master's degree or equivalent, having passed a minimum of 300 ECTS credits in these two degrees.

Students with a foreign degree issued by a country included in the European Higher Education Area (EHEA) may apply for admission directly (info). If the degree was issued by a non-EHEA country, the application for admission with a foreign degree that has not been recognised (info) must be submitted.

Interested parties can find more information about acceso and admission at the Doctoral School section and at the administrative office of the programme (see contact details in the general information section of the programme).


Interested students can obtain further information about


Program Specific Information

Oferta de plazas: 18


Number of places: 20

 

Admission to the PhD Programme in Accounting and Finance

The Programme’s academic committee must admit the PhD student before they can begin their doctoral studies.

 

Preferred Profiles:

Official university master’s degree, preferably in Accounting and Finance or another master’s degree in the same field from any higher education institution in the European Higher Education Area (EHEA) or from other countries if they allow access to doctoral studies in the country of issue. Additional training may be required.

Students who have passed at least 60 ECTS at master’s degree level, preferably a master’s degree in Accounting and/or Finance, and who have an official university degree in Finance and Accounting, Business Administration and Management, Economics, Economics and Business Studies, Public Accountancy or similar.

 

Selection Criteria:

The academic committee of the PhD Programme in Accounting and Finance will make the selection.

The academic committee will assess candidates’ suitability based on: 1) their academic background (75%); 2) their research in the field (20%); and 3) their professional activity in the field (5%). The minimum grade required for admission to the Programme is five points. Besides the above, the student’s personal statement will be assessed (it is highly recommended the inclusion of an endorsement of this proposal by one of the Programme's supervisors), specifically: 1) explanation of why the proposed line of research is of interest; and 2) endorsement of this proposal by one of the Programme’s supervisors. The committee may reject a student’s application if the personal statement has not been sufficiently substantiated.

If there are more applications than places available, priority will be given to the total score achieved.




Adaptation for students with specific needs due to disability:

The academic committee of the PhD Programme will consider adapting admission requirements and the curriculum for students with special educational needs arising from disability.

There is also a University Disability Office at the University of Zaragoza (http://ouad.unizar.es/).

As stated in the Statutes (Chapter I, Art. 3), the University of Zaragoza:

‘(h) shall facilitate the integration of persons with disabilities into the university community;

(i) shall ensure full respect for the principles of freedom, equality and non-discrimination, and promote values such as peace, tolerance and coexistence among groups and individuals, as well as social integration.’

These principles, which are already provided for in regulations of higher rank (articles 9.2, 10, 14 and 49 of the Spanish Constitution; Organic Law 3/2007, of 22 March, for the effective equality of men and women; Law 51/2003, of 2 December, on equal opportunities, non-discrimination and universal accessibility for persons with disabilities; Law 7/2007, of 12 April, on the basic Statute of Public Employees; Law 6/2001, of 21 December, on Universities (BOE—Official Gazette of the Spanish State—24/12/2001), modified by Organic Law 4/2007, of 12 April (BOE 13/04/2007), are effectively applied in recruitment processes for teaching and support staff. There are also bodies at the University of Zaragoza that ensure compliance and deal with any complaints in this regard (guarantees committee, recruitment committees, selection boards and the University ombudsman).


Specific Training Activities

Students admitted onto the Programme on the condition that they undertake additional training must complete these courses during their first year while conducting their research, unless the academic committee deems there are exceptional circumstances. In that case, student should undertake this additional training during their second year conducting their research. Consequently, additional training must be detailed in the application for admission to PhD supervision. This additional training must have been established previously by the relevant body for admission to the doctorate.

 

Profile: Students with a pre-EHEA bachelor’s degree , three-year engineering degree or equivalent, with fewer than 240 ECTS.

Additional training required: Prior to admission to the doctorate, students must apply for admission to and pass the Master’s Degree in Accounting and Finance at the University of Zaragoza, and the course to adapt their credits to the bachelor’s degree or other master’s degree studies with similar characteristics until they have amassed 240 credits.

 

Profile: Students with an official EHEA university master’s degree other than Accounting and Finance, but whose qualifications the academic committee deems to be largely similar.

Additional training required: At least some subjects of the Master’s Degree in Accounting and Finance up to a maximum of 20 credits may be required, depending on the student’s profile.

 

Profile: Students with an official master’s degree from outside the EHEA and who meet the conditions established in the general regulations for admission to the PhD Programme.

Additional training required: At least some subjects of the Master’s Degree in Accounting and Finance up to a maximum of 20 credits may be required, depending on the student’s profile. However, the academic committee may require completion of the entire Master’s Degree in Accounting and Finance prior to admission to the Programme.


Enrolment Dates, Deadlines and Procedure

Doctoral students, as researchers in training and students of the University of Zaragoza, must register annually with the corresponding fees for the academic supervision of the doctoral programme while they continue their doctoral training. The enrolment period will be the one established for this purpose in the calendar of the corresponding academic year.

As a general rule, enrolment will be done online through the Virtual Secretariat of the University of Zaragoza, having previously obtained a personal identification number (PIN) and password from the identity management service of the University of Zaragoza. Those who are unable to enrol online will be allowed to do so in person by going to the Doctoral School Section during opening hours. For the first, second and subsequent enrolments, doctoral students will have to present various documents about their previous studies, depending on whether they have been studied in countries within or outside the European Education Area.

The website of the Doctoral School provides complete and updated information about the enrolment procedure including key points, prices, discounts and insurancelegalisation and translation of documents and various practical details.


Thesis Supervision

The procedures for the supervision of students on the programme are set out in article 11 of Royal Decree 99/2011 regulating doctoral studies. Thesis supervision is also covered by Title I of the Regulations on Doctoral Theses of the University of Zaragoza.

Doctoral students admitted to the programme will register annually for academic supervision at the University of Zaragoza. The academic committee of the programme will assign a thesis supervisor and a tutor, who may or may not coincide. The thesis supervisor will be responsible for the overall management of the student's research tasks, for the coherence and suitability of the training activities, for the impact and novelty of the subject matter of the doctoral thesis in his/her field, and for guiding the planning and, where appropriate, its adaptation to that of other projects and activities in which the student is enrolled. The tutor is responsible for ensuring that the training and research activity is in line with the principles of the programme and the Doctoral School and will ensure the interaction of the PhD student with the programme's Academic Committee, the body responsible for supervising the progress of the research and training and for authorising the presentation of the thesis of each PhD student on the programme.

The supervision of doctoral students will be set out in the Doctoral Charter which, once enrolment has been completed, will be signed by the doctoral student, his/her tutor and supervisor, the programme coordinator and the director of the School for Doctoral Studies. For further information on thesis supervision, please contact the programme's administrative office (see contact details in the programme's general information) or the programme coordinator.


Student's Follow-up and Evaluation

The mechanisms for monitoring doctoral students are in accordance with the provisions of Article 11. Doctoral supervision and monitoring of RD 99/2011, of 28 January, which regulates official doctoral studies.

Before the end of the first year of enrolment, the PhD student must present a document that includes the research plan and the personal training plan. This may be improved and detailed throughout their stay on the programme and must be endorsed by the supervisor and tutor.

The research plan shall include, at least, the methodology to be used and the objectives to be achieved, as well as the means and timetable for achieving them.

The personal training plan will contain a forecast of the different training activities to be carried out during the doctoral thesis (courses, seminars, mobility actions, etc.).

The activities document is the record of all the activities - stays, courses, attendance at conferences, etc. - that the PhD student carries out from enrolment in the doctoral programme until the submission of the doctoral thesis.

These documents, as well as the director's and tutor's reports, are managed through the doctoral management application, SIGMA.

The academic committee of the programme will annually evaluate the progress of the doctoral student in terms of his/her research plan and the activities document together with the reports that the director and tutor must issue for this purpose. A positive evaluation will be a prerequisite for continuing on the programme. In the event of a negative evaluation, the PhD student must be evaluated again within a maximum period of six months. In the event that significant shortcomings continue to occur, the Academic Committee must issue a reasoned report, after hearing the interested party, and the doctoral student will be definitively withdrawn from the programme.

Once the thesis has been completed, the PhD student must proceed to its deposit and defence in accordance with the provisions set out in the thesis regulations of the University of Zaragoza and in the procedure that develops it, available on the EDUZ regulations website


Other Specific Program Procedures

There is no specific procedure for supervising and monitoring the doctorate other than the possibility of students publicly presenting their research results during activities the Programme is involved in directly or indirectly.


Transversal Training Activities

The Doctoral School of the University of Zaragoza offers its doctoral students various transversal training activities focused on facilitating the acquisition of the necessary skills to actively participate in the knowledge society and to successfully manage in a complex and changing labour market. The activities in module 1, Communication skills, help PhD students to effectively disseminate research and its results and to share knowledge in an attractive way, both in writing and orally. Module 2, Scientific Information Management, provides training in searching, processing and managing bibliographic information. Module 3 includes activities that improve the doctoral student's readiness to manage in a professional environment. The activities in module 4, Research and Society, provide doctoral students with a space for reflection on issues of interest to participate fully and responsibly in today's diverse, digital and global society. Module 5 contains activities on instrumental or technical aspects necessary to apply cutting-edge research methodologies.

The training offer is completed with online activities for all G9 doctoral students, teaching and research training activities organised by the Institute of Education Sciences of the University of Zaragoza and with those carried out within the framework of inter-university and international Doctoral Conferences.

The complete offer for each academic year is published here.


Specific Training Activities

Title: Research Seminars (Brown Bag Seminars)

Duration: 15 hours

Control procedures: This activity is supported by the Faculty of Economics and Business. Although it is not an exclusive activity of our Programme, some of our students are directly involved in its organising committee, as are students from other PhD programmes based in the faculty. The Programme’s students are informed of these seminars to encourage them to attend. Participation in these seminars is subject to the criteria and control mechanisms established by the organising committee of the brown bag seminars (BBS).

More detailed information can be found at http://brownbagseminarsbbs.blogspot.com/.

 

Title: Public Presentation of the Research

Duration: 1 hour

Control procedures: Besides posting a research plan in the SIGMA application, which must be endorsed by the thesis supervisor and the academic committee before thesis submission, the Programme gives students the opportunity to present their work at public events the Programme is directly or indirectly involved in. This type of participation is strongly encouraged. Students can send their work to the above-mentioned brown bag seminars and to other activities that are specific to the Programme, such as the Scientific Poster Conference (referred to below).

 

Title: PhD Scientific Poster Conferences

Duration: -

Control procedures: These conferences are supported and financed by the doctoral school. It is a joint activity with other doctoral programmes based in the faculty and its aim is twofold: 1) To showcase the doctoral theses being researched in our programmes, informing the university community of their main objectives, methodological tools and results of the theses in progress; 2) For students in our PhD programmes to receive potential feedback from faculty members interested in making a contribution/suggestion to the proposals included in the posters. Contact details are included in all posters.

 

Title: Student Mobility

Duration: -

Control procedures: As part of the Programme’s strategic innovation and improvement objectives, internationalisation of the Programme is encouraged by supporting student mobility. Where applicable, it is understood that international mobility should form part of the student’s learning. In accordance with regulations, the academic committee will assess whether the mobility placement is appropriate and monitor its progress.

Although the Programme does not directly help with student mobility, it will facilitate placements in accordance with regulations in force and its resources.


These activities, even though they are not mandatory by the Programme, are highly recommended and encouraged by the Programme for an appropriate development of the doctoral thesis.


Mobility

Doctoral students enrolled on doctoral programmes benefit from the mobility grants established in various national and international calls for applications. The calls of the Erasmus+ programme stand out. In the Modality Erasmus+ Studies, doctoral students can choose from a wide range of destinations as most of the agreements signed by the University of Zaragoza with other universities include places for doctoral students from all branches.

This mobility is carried out in accordance with the procedure Q-312_1. Procedure for the Management of the International Mobility of Undergraduate, Master and PhD Students.

With regard to the Erasmus+ Internships mode, doctoral students have access to two calls: the University of Zaragoza's own call and the one carried out by the Campus Iberus of International Excellence for the universities that are part of it, including Zaragoza.

Other interesting mobility calls are the Erasmus+ Short Mobility, the UNITA mobility, the external internships, those specifically aimed at Ibero-American students and those that finance international stays for pre-doctoral students, among others.

The mobility of doctoral students at the University of Zaragoza is also encouraged through the signing of co-supervision agreements with several foreign universities.


Research Lines


    Research Teams


    Academic Regulations

    The Doctoral School of the University of Zaragoza has rules, regulations and procedures to facilitate the achievement of its various objectives. It is worth highlighting the Internal Regulations of the Doctoral School, the Instruction of the Doctoral School: Requirements for access, admission, dedication and permanence in the doctoral studies of the University of Zaragoza adapted to R.D. 99/2011. 99/2011; the Procedure for the elaboration of the Report on the Quality of Doctoral Studies and its different Programmes (ICED); the Code of Good Practices for the School and the doctoral programmes; the Doctoral Charter; the Procedure and model agreement to request the mention of doctorate industrial in the thesis or the Regulation of extraordinary doctoral awards. The aforementioned documents, drawn up with the participation and consensus of the various bodies of the Doctoral School, are published on its website.

    The regulations section of the Doctoral School's website contains other important regulatory references for doctoral studies such as RD 99/2011 regulating official doctoral studies, the Regulations for Doctoral Studies (2012) and the Regulations on doctoral theses (2014), both from the University of Zaragoza.


    PhD Duration and Their Management Rules

    Rules of duration and permanence in the doctorate are established in Instrucción de23 de mayo de 2018 de la Escuela de Doctorado relativa al acceso, admisión,dedicación y permanencia en los estudios de doctorado de la Universidad deZaragoza (R.D. 99/2011).

    Full-time thesis should be complete in three years, from the date of admission to the doctoral program, although the Academic Committee of the program may authorize the extension of this period for one more year. Part-time doctoral students will have five years from their admission to the presentation of the thesis, and the Academic Committee may authorize an extension for two more years. Exceptionally, an additional year of extension can be added.

    PhD candidates may request a change in dedication (full-time / part-time) as well as the temporary withdrawal for justified reasons of the Academic Committee. They can cause a definitive withdrawal and see their file closed in these cases: if the available time to deposit the thesis is exceeded or if they receive two consecutive negative evaluations of the research plan.

    These processes are explained in detail on our website (info) and the doctoral students are told how to proceed in cases of temporary withdrawal (info).


    Academic Calendar

    Doctoral activity in an academic year is governed by the deadlines established in the specific doctoral academic calendar. This calendar, which is approved well in advance, sets the periods for application for access, admission to programmes, registration at the University of Zaragoza, presentation by doctoral students of the research plan and the activities document, as well as the deadlines for the defence of doctoral theses.

    The website of the Doctoral School publishes the calendar for the current academic year, as well as for the two previous years.


    Learning Resources

    The PhD Programme provides appropriate resources and services to complete doctoral theses properly.

    The above-mentioned resources include:

    General - Library and Documentation Service

    The University has its own libraries that are easily accessible and have extensive opening hours. The libraries provide the University community with a wide range of services such as book lending, access to paper and electronic collections, areas with computers and areas for individual and group work.

    The library of the Faculty of Economics and Business, which is the administrative home of the Programme in Accounting and Finance, provides access to document collections, bibliographic databases and scientific publications on subjects included in the Programme.

    The library has around 85,000 monographs (including manuals, specialised bibliography of the departmental collections, yearbooks, work documents, reports by institutions and companies, reference works and doctoral theses), 1,639 different journals and special materials.

    In the reading room, which can seat 290, students can freely access physical copies of several manuals and scientific journals, classified by topic and recommended for consultation throughout their PhD thesis.

    The library also has its own web page (http://biblioteca.unizar.es/biblio.php?id=11) through which students with a password can access the catalogue of journals and electronic books, and databases of financial information on national and international companies such as Amadeus (a database with economic and financial information on 19,415,307 companies from 43 countries) and Sabi (which provides the financial statements, ratios, business activities, shareholders and affiliates of over 1,080,000 Spanish and 320,000 Portuguese companies). Electronic access is also available to the eIFRS database, which includes the standards and interpretations issued by the International Accounting Standard Board (IASB).

     

    Specific - Computer Room (Gran Via Campus)

    The Programme’s students can use a computer room that is exclusively for postgraduate and PhD students. It contains 19 computers equipped with specific programs and statistical and econometric packages students need to perform their work.

    The Faculty of Economics and Business (and the University of Zaragoza as a whole) is supported by the IT and telecommunications department, which is responsible for the maintenance, servicing and updating of the computer equipment and software programs (http://sicuz.unizar.es/). More specifically, the tasks they perform are as follows:

              Providing support for the installation and use of the University’s personal computers for the administration and services staff, the teaching and research personnel and the students.

              Installation and maintenance of computer rooms and classrooms open to the entire University community.

              Managing the equipment that allows users to print over the network, exchange information (data and programs) through servers and access corporate, public domain and free software.

              Customised advice for users who request it.

              Training the University community (students and teaching and research personnel, among other groups) to use tools that make it easier for them to use their personal computers.

              Producing technical documentation, procedures and information to enable users to be self-sufficient in the use of their equipment.

     

    Specific - Databases

    The Accounting and Finance Department allows PhD students to use its specific accounting and financial databases subject to availability and their supervisors’ authorisation.


    Regulation

    Documents

    Commissions

    Forms