The programme is the result of the experience accumulated since the beginning of the 1990s, when it was one of the first doctoral programmes in Spain to specialise in the field of accounting.

During these more than three decades, the programme has trained as PhDs both professors from national and foreign universities who wished to consolidate their academic position, and professionals who wished to broaden their horizons of knowledge in the programme's own field. Since its beginnings, more than a hundred PhDs have been awarded, and various collaboration agreements have been signed with other universities, especially in Latin America, which have allowed the internationalisation of the origin of the students on our programme. Thus, during this period, in addition to Spanish students, PhD students from different countries have graduated: Colombia, Mexico, Iraq, Venezuela, Argentina, Ecuador, Chile, Cuba, Peru, Brazil, Uruguay, Portugal, Libya, Algeria and Romania.

The growth in the quantity, quality and internationalisation of the publications of the teaching staff who taught subjects on the doctoral programme led the ministry to award the programme the quality mention for the period 2003-2009. With the adaptation of the programme to Royal Decree 99/2011, its research scope was extended to include corporate finance as an area of knowledge of interest. Thus, the current programme offers attractive content adapted to current areas of research, and has a large and recognised teaching team with proven research capacity and an international orientation in the destination of its publications and in its networks of academic contacts.