Dr Thereza Raquel Sales de Aguiar

Dr Thereza Raquel Sales de Aguiar
Senior Lecturer in Accountancy

Senior Lecturer

I am currently accepting PhDs in Accountancy.

Dr Thereza Raquel Sales de Aguiar
Dr Thereza Raquel Sales de Aguiar

Contact Details


Dr de Aguiar received her PhD in Accounting from the University of St. Andrews. She is, currently, Senior Lecturer in Accountancy at the University of Aberdeen. Previously, she worked at the University of Glasgow and Herriot-Watt University as Lecturer in Accountancy. She also taught in an MSc on Carbon Management, which was a partnership between the University of Glasgow and Crichton Carbon Centre. Before her academic career, Dr de Aguiar worked for five years in two power companies: COELCE and FECSA (ENDESA Group) in Brazil and Spain, respectively. She was the Head of the Revenue and Control Division and subsequently, the Head of Studies and Financing Department at COELCE. Afterwards, she participated in ENDESA’s international study programme in FECSA, while studying her Masters degree in Management and Economics.



PG CAP, Education Heriot-Watt University 2012
PhD, Management/Accounting University of St. Andrews 2009
PhD revalidated in Brazil by the Universidade de Brasília-UnB and in Chile by the Universidad de Chile
MSc, Business and Economics Universidade Autónoma de Barcelona, Spain 2004
PG Dip, Production Engenering, Universidade Federal do Ceará, Brazil Universidade Federal do Ceará, Brazil 2001
BAcc, Accounting Universidade Federal do Ceará, Brazil 1999
Considered comparable to the British Bachelor degree standard by the UK NARIC

Memberships and Affiliations

  • Non ex officio member to the Senatus Academicus
  • Member of the Committee for Research Ethics & Governance in Arts, Social Sciences & Business
  • Research Ethics Officer to the Business School
  • Data Protection Champion to the Business School



  • Member of the Regional Accounting Council (Ceará - Brazil)
  • Fellow of the Higher Education Academy (2013 – Present)


Prizes and Awards

The following paper was the most downloaded article in the Social and Environmental Accountability Journal. (Result from statistics in April/2012): de Aguiar, T.R.S. and Fearfull, A. (2010) “Global Climate Change and Corporate Disclosure: Pedagogical Tools for Critical Accounting?” Social and Environmental Accountability Journal, 22 (4), pp. 64-79.



Research Areas

Please get in touch if you would like to discuss your research ideas further.

Email Me

Research Overview

Research interests

  • Corporate Social Responsibility
  • Corporate Disclosure
  • Accountability
  • Carbon Accounting
  • Global Climate Change Policies
  • Accounting Education
  • Gender


Knowledge Exchange and Public Engagement

Dr de Aguiar have been working with Ms. Lynn Bradley (University of Glasgow), Prof. Chandana Alawattage (University of Glasgow) and Mr. John Thorne (Glasgow School of Art), on a collaboration with Glasgow City Council to facilitating carbon emissions reporting. For more information on this research project please, consult the following link: https://newdialogics.wordpress.com/




My current supervision areas are: Accountancy.

 PhD supervision - concluded

  • Ang Soon Young. PhD topic: Environmental NGO and actions on climate change. Co-supervisor: Prof. Danture Wickramasinghe. PhD awarded in 2018.


PhD supervision - in progress

  • Khaled J Albader. PhD topic: Shariah Boards in Kuwaitis Islamic Banks. Co-supervisor: Dr. Danture Wickramasinghe
  • Adebiyi, Isaac. PhD topic: Gender issues on accounting standard setters. Co-supervisor: Dr. Shamima Harque.
  • Jesuz Daniel Chavez Rodriguez: Renewable energy strategies, disclosure and policies. Co-supervisor: Prof. Ignacio Canales.
  • Tagoe, Joana. PhD topic: Gender pay gap. Co-supervisor: Dr. Shamima Harque


Research Funding and Grants


Peer-reviewed research income

The Carnegie Trust, December 2019: £9,944.00 (with Dr. Nan Liu)

Objective: Develop the research project entitled: Cladding issues in high rise buildings – the evolution of the performance-based regulation from an interdisciplinary perspective.

CAPES (the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior. In English: Council for Personal Development at Higher Education), June 2014: Approximately £3,000.00 (Sole applicant)

Objective: Grant to cover expenses to a visit to the Universidade Federal do Ceará and Universidad Nacional de Brasília in Brazil. 

HEA (Higher Education Academy), April 2011: £102.65 (Sole applicant)

Objective: Travel grant to attend a conference entitled ‘Inter-disciplinary Sustainability Education: Insights, Momentum and Futures’ in York.

Competitive/internal research income

SRC University of Aberdeen, April 2018: £750.00 (with Prof. Chandana Allawatage)

Objective: Research assistant.

Wards Fund in Accounting and Finance at University of Glasgow, May 2017: £1,500.00 (Sole applicant)

Objective: Workshop with Sustainable Scotland Network and graphic design to public exhibitions.

ESRC University of Glasgow Impact Acceleration Account Small grant fund & Glasgow Knowledge Exchange small grant fund, May 2016: £1,000.00 (Sole applicant)

Objective: Resources for public engagement with Glasgow City Council (Material for public exhibitions).

Wards Fund in Accounting and Finance at University of Glasgow, March 2016: £1,200.00 (Sole applicant)

Objective: Interviews transcriptions.

Wards Fund in Accounting and Finance at University of Glasgow, December 2015. (£1,600.00)

Objective: Interviews transcriptions.

University of Glasgow Knowledge Exchange small grant fund. November 2015: £500.00 (Sole applicant)

Objective: Resources for public engagement with Glasgow City Council (Lunch for a workshop).

Wards Fund in Accounting and Finance at University of Glasgow, 2015: £2,995.96 (Sole applicant)

Objective: Fund to cover copies of material from the University of Glasgow’s archive and a research assistant.

QAA (Quality Assurance Agency) and Heriot-Watt University, 2012/2013: £ 550.00 (with Dr. Audrey Paterson, Dr. William Jackson and Dr. Akira Yonekura)

Objective: to develop projects on enhancement of teaching and learning. These projects were developed in partnership.

The Edinburgh Centre for European Financial Studies at Heriot-Watt University, 2012: £667.00

Objective: Attend EBEN (European Business Ethics Network) Conference 2012 in Newcastle. 

The Edinburgh Centre for European Financial Studies at Heriot-Watt University, 2011: £750.00

Objective: interviews transcription.




Teaching Responsibilities


Module coordinator: AC2031, AC4034 and AC4528.


Non-Course Teaching Responsibilities

PhD external examiner

  • David Robert Moore - Report submited on the 22nd October 2020. La Trobe University.
  • Jingjing Xing - VIVA held on the 10th August 2020. University of Leicester.
  • José Antonio Moseñe - VIVA held on the 4th Deciembre 2019. Universidad de Zaragoza.
  • Anees Farrukh – VIVA held on the 24th June 2019. Heriot-Watt University.
  • Leonardo José Seixas Pinto. VIVA held on the 20th June 2016. Universidad de Brasília.

PhD internal examiner

  • Mohd Hairul Azrin. Supervisor. VIVA held on the 30th September 2016. University of Glasgow.

External examiner

  • Nominated as external examiner for the BA Accounting and Finance at the University of Stirling (From 1stOctober 2018 to 30th September 2021).






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