In recent years, China has continued to increase the proportion of professional degree students in postgraduate education. As one of the most representative professional master’s degrees, the Master of Professional Accounting (MPAcc) relies on dissertation quality as a key indicator of programme effectiveness. This study examines reviewers’ comments on MPAcc dissertations that failed blind review at University A, a Shanghai municipal university. Using NVivo 15 to code and analyse the review texts, it identifies five principal areas of difficulty: topic selection and research value; literature selection and review; theoretical foundations and research competence; research design and methods; and academic attitude and writing skills. Corresponding recommendations are proposed to help improve the quality of MPAcc dissertations.

Qianlong Yu, Xinyu Yang. Overcoming the Risk of Failure in Blind Review of MPAcc Dissertations: Evidence from a Shanghai Municipal University. Academic Journal of Business & Management (2026), Vol. 8, Issue 10: 82-91. https://doi.org/10.25236/AJBM.2026.081011.

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