Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a pursuit during these recent decades. An interpretation of the trends is offered, as well as a forecast of its consequences.
Fogarty, T.. 2018. The Narrowing of Academic Accounting: The Diminishing Range of Doctoral Student Interest. The North American Accounting Studies 1 (1): 37-54.