Dr Thereza Raquel Sales de Aguiar

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

Senior Lecturer in Accountancy

Senior Lecturer

Accepting PhDs

Email Address
Telephone Number
+44 (0)1224 274357
Office Address

Universty of Aberdeen Business School

MacRobert Building - Office 718

Kings College


AB24 5UA

Business School


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.

In relation to the accounting profession qualifications and memberships, Dr de Aguiar is Chartered Global Management Accountant (CGMA), Chartered Management Accountant (ACMA), ACCA Certified Accounting Technician (ACCA CAT) and member of the CFC Regional Accounting Council (Ceará - Brazil from 1999 until 2023).



  • BAcc Accounting 
    1999 - 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 
    2001 - Universidade Federal do Ceará, Brazil 
  • MSc Business and Economics 
    2004 - Universidade Autónoma de Barcelona, Spain 
  • PhD Management/Accounting 
    2009 - University of St. Andrews 
    PhD revalidated in Brazil by the Universidade de Brasília-UnB and in Chile by the Universidad de Chile
  • PG CAP Education 
    2012 - Heriot-Watt University 

Memberships and Affiliations

Internal Memberships
  • 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



External Memberships
  • ACMA and CGMA
  • Member of the Regional Accounting Council (Ceará - Brazil 1999-2023)
  • Fellow of the Higher Education Academy (2013 – Present)
  • Member of the UKRIO Advisory Community (2022 - Present)
  • Member of BAFA Equality, Diversity and Inclusion Monitoring (EDIM) Group (2022 - 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 Overview

Research interests

  • Corporate Social Responsibility
  • Social and Environmental Accounting
  • Corporate Disclosure
  • Accounting for Carbon Emissions
  • Climate Change Policies
  • Accounting Education
  • Gender Equality


Research Areas

Accepting PhDs

I am currently accepting PhDs in Accountancy.

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

Email Me


Accepting PhDs


My current supervision areas are: Accountancy.

 PhD supervision - concluded

  • Adebiyi, Isaac. PhD topic: Gender issues on accounting standard setters. Co-supervisor: Prof. Shamima Harque. PhD awarded in 2023.
  • 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

  • Bulbul, Sana. PhD topic: Social and environmental initiatives in financial financial sector. Co-supervisor: Prof. Shamima Harque.
  • Alkhalifah, Hibah. PhD topic: Disclosure on climate change/renewable energy in Saudi Arabia. Co-supervisor: Dr. Mohamed Osman.
  • Tagoe, Joana. PhD topic: Gender pay gap. Co-supervisor: Prof. Shamima Harque.


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

Teaching and co-ordinating:

Management Accounting 2 (AC2031)

Accountability and Sustainability (AC4034)

Accounting Dissertation (AC4528)


Non-course Teaching Responsibilities

PhD external examiner

  • Aitor Salesa Rubira – VIVA held on the 28th November 2023. Universidad de Zaragoza.
  • Osai Simeon Nnodim - VIVA held in 4th June 2021. University of Dundee.
  • David Robert Moore - Report submitted 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 1st October 2018 to 30th September 2021).





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Books and Reports

Chapters in Books, Reports and Conference Proceedings

Contributions to Journals