In all its workshops, ENROAC has welcomed and encouraged PhD researchers, who are the people likely to have a major impact
in shaping future trends in the management accounting discipline. However, following the need to create an event focussed
entirely on the needs of doctoral students, the first doctoral summer school was held in Siena, in 2001. Since then, the Summer
Schools have provided an opportunity for PhD students in management accounting to discuss their research plans, work in
progress or full papers with a distinguished international faculty. Overviews of the current state of management accounting
research have also been included in the programme, as have social events to provide an opportunity for students to interact
informally both with each other and with the faculty.