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UK PhD assessment in accounting and finance: social capital in action

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  • Sarah Jane Smith
  • Vivien Urquhart

Abstract

Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with academics (299 respondents; 49 interviews) and recent PhD graduates (73 respondents; 18 interviews) were undertaken. Findings identify multiple viva roles including verification; academic career development; and assessment. External examiner selection is outcome-driven, and the independence of examiners is questionable when secured using the social capital existing between an examiner and supervisor. Supervisors and examiners jointly gate-keep the academic community within cliques, although at the viva stage new entrants are rarely excluded. The PhD assessment process offers the opportunity for rogue cliques to develop, driven by favourable outcomes in terms of personal benefits and costs, allowing new entrants of insufficient quality.

Suggested Citation

  • Sarah Jane Smith & Vivien Urquhart, 2018. "UK PhD assessment in accounting and finance: social capital in action," Accounting Education, Taylor & Francis Journals, vol. 27(2), pages 160-182, March.
    • Handle: RePEc:taf:accted:v:27:y:2018:i:2:p:160-182
    DOI: 10.1080/09639284.2018.1431553
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    Cited by:

    1. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Hickey, Anna, 2019. "Accounting education literature review (2018)," Journal of Accounting Education, Elsevier, vol. 47(C), pages 1-27.

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