Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/26655
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: UK PhD assessment in accounting and finance: social capital in action
Author(s): Smith, Sarah Jane
Urquhart, Vivien
Contact Email: sarah.smith@stir.ac.uk
Keywords: UK
accounting and finance
PhD assessment
social capital
Issue Date: 2018
Citation: Smith SJ & Urquhart V (2018) UK PhD assessment in accounting and finance: social capital in action, Accounting Education, 27 (2), pp. 160-182.
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.
DOI Link: http://dx.doi.org/10.1080/09639284.2018.1431553
Rights: This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study. This is an Accepted Manuscript of an article published by Taylor & Francis Group in Accounting Education on 30 Jan 2018, available online: http://www.tandfonline.com/10.1080/09639284.2018.1431553.

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