Dr Thereza Raquel Sales de Aguiar

Dr Thereza Raquel Sales de Aguiar
Senior Lecturer in Accountancy

Senior Lecturer

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

Contact Details

work +44 (0)1224 274357
The University of Aberdeen Universty of Aberdeen Business School
MacRobert Building - Office 718
Kings College
AB24 5UA

Google Scholar 

Newdialogics research project 

Twiter: @therezaaguiar


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.


  • BAcc: Universidade Federal do Ceará, Brazil

(Considered comparable to the British Bachelor degree standard by the UK NARIC).

  • PG Dip: Production Engenering, Universidade Federal do Ceará, Brazil
  • MSc: Business and Economics, Universidade Autónoma de Barcelona, Spain
  • PhD: Accounting, University of St. Andrews, Scotland

(PhD revalidated in Brazil by the Universidade de Brasília-UnB and in Chile by the Universidad de Chile).

  • PG CAP: Heriot-Watt University, Scotland

Professional Qualification:

  • Regional Accounting Council (Ceará - Brazil)


  • Fellow of the Higher Education Academy (2013 – Present)

Teaching Interests:

  • Social and Environmental Accounting. UG and MSc.
  • Climate change Policies & Accountability. MSc.
  • Corporate Governance and Ethics. MSc.
  • Financial Accounting I (SAGE Labs). UG.
  • Financial Accounting II (Tutorials). UG.
  • Accounting Professional and Practice (Bookkeeping). UG.   
  • Introduction to Accounting (Financial and Management Accounting 1). UG.
  • Accounting and Accountability (Introduction to accounting and corporate governance). UG.
  • Mananagement Accounting 2 (Lectures and tutorials). UG.
  • Managment Accounting 3 (Lectures and tutorials). UG.

Administrative roles:

Ethics Officer to the Business School (From Oct/2017 until currently).

Data Protection Champion to the Business School (From Aug/2019 until currently)

Co-leading the committee on Athena SWAN (From Oct/2017 until Aug/2019).

Teaching-related roles:

UG Dissertation Coordinator (2018/2019 and 2019/2020).

Mentor to approximatelly 23 UG students.

Research interests:

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

PhD Supervision:

  • Khaled J Albader. PhD topic: Shariah Boards in Kuwaitis Islamic Banks. Co-supervisor: Dr. Danture Wickramasinghe
  • Ang Soon Young. PhD topic: Environmental NGO and actions on climate change. Co-supervisor: Prof. Danture Wickramasinghe
  • Adebiyi, Isaac. PhD topic: Gender issues on accounting standard setters. Co-supervisor: Dr. Shamima Harque.
  • Tagoe, Joana. PhD topic: Gender pay gap. Co-supervisor: Dr. Shamima Harque.

Research income:

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.

External examiner:

Nominated as external examiner for the BA Accounting and Finance at the University of Stirling (From 1st October 2018 to 30th September 2022).

Additional Information:

External examiner for a PhD - Heriot-watt University.

PhD candidate: Anees Farrukh – VIVA held on the 24th June 2019.

External examiner for a PhD - Universidade de Brasilia

PhD candidate: Leonardo José Seixas Pinto. VIVA held on the 20th June 2016.

Internal examiner for a PhD – University of Glasgow

PhD candidate: Mohd Hairul Azrin. Supervisor. VIVA held on the 30th September 2016.

Knowledge Exchange 

Dr de Aguiar have been working with Ms. Lynn Bradley (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/).



Currently viewing:

Page 1 of 2 Results 1 to 10 of 14

  • de Aguiar, TRS & Paterson, AS 2018, 'Sustainability on campus: knowledge creation through social and environmental reporting', Studies in Higher Education, vol. 43, no. 11, pp. 1882-1984. [Online] DOI: https://doi.org/10.1080/03075079.2017.1289506
  • de Aguiar, TRS 2018, 'Turning accounting for emissions rights inside out as well as upside down', Environment and Planning C: Politics and Space, vol. 36, no. 1, pp. 139-159. [Online] DOI: https://doi.org/10.1177/2399654417703662
  • de Aguiar, TRS, Hoepner, AGF & Hoepner, KHI 2017, Marketing of Breast-Milk Substitutes: The UK Context [Research Briefing]. University of Glasgow, Adam Smith Business School.
  • de Aguiar, TRS & Freire, FDS 2017, 'Shifts in modes of governance and sustainable development in the Brazilian oil sector', European Management Journal, vol. 35, no. 5, pp. 701-710. [Online] DOI: https://doi.org/10.1016/j.emj.2017.05.001
  • de Aguiar, TRS, Bradley, J & Thorne, J 2016, Broadening Engagement: Using Art to Account for Climate Change. University of Glasgow.
  • de Aguiar, TRS, Fearfull, A & Fons, MVS 2016, 'Calculating carbon footprint: implications for governing emissions and gender relations', Accounting Forum, vol. 40, no. 2, pp. 63-77. [Online] DOI: https://doi.org/10.1016/j.accfor.2016.04.001
  • Ferguson, J, de Aguiar, TRS & Fearfull, A 2016, 'Corporate response to climate change: language, power and symbolic construction', Accounting, Auditing & Accountability Journal, vol. 29, no. 2, pp. 278-304. [Online] DOI: https://doi.org/10.1108/AAAJ-09-2013-1465
  • de Aguiar, TRS & Bebbington, J 2014, 'Disclosure on climate change: analysing the UK ETS effects', Accounting Forum, vol. 38, no. 4, pp. 227-240. [Online] DOI: https://doi.org/10.1016/j.accfor.2014.10.002
  • Hoepner, AGF, de Aguiar, TRS & Majithia, R 2014, 'The level of compliance with the international code of marketing of breast-milk substitutes: does it matter to stock markets?', Journal of Business Ethics, vol. 119, no. 3, pp. 329-348. [Online] DOI: https://doi.org/10.1007/s10551-013-1625-2
  • Lovell, H, Bebbington, J, Larrinaga, C & de Aguiar, TRS 2013, 'Putting carbon markets into practice: a case study of financial accounting in Europe', Environment and Planning C: Government and Policy, vol. 31, no. 4, pp. 741-757. [Online] DOI: https://doi.org/10.1068/c1275
Show 10 | 25 | 50 | 100 results per page