Dr Thereza Raquel Sales de Aguiar

Biography

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).

Prizes and Awards

Teaching Award Nominations

• The University of Aberdeen Best Undergraduate Lecturer Award 2024.
• The University of Aberdeen Most Inspiring Award 2024 (Shortlisted to the award ceremony on the 18th April 2024 for this category).

Please, see the following webpage: https://www.abdn.ac.uk/students/nominations-2024-7196.php#panel7199

Research Recognition

The following paper was one of the top 5 papers in the running for Best Paper Award at the 2024 Scottish BAFA: Haque, S., de Aguiar, T.R.S. and Ahmad, N. "Financialisation of the UK Stewardship Code: conceptualising financial institutions’ climate change disclosures through Foucault’s dispositives analytics".

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

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).