At the University of Aberdeen Business School, the Accountancy Discipline is at the forefront of pioneering interdisciplinary research that addresses some of the most pressing challenges in the accounting profession and society at large.
Renowned for its global excellence, the discipline focuses on five key areas:
Sustainability Accounting, Accountability, and Transparency
Accounting History
Financial Reporting
Public Sector Accounting
Accounting Education
The Discipline's core research culture is enriched by its inclusive community of PhD students, early career researchers and mentoring academics, a seminar series hosting leading local and international academics, organising academic conferences on accounting, society and the environment and organising engagement & impact events with practitioners and local community members.
The discipline, at present, has two leading research projects on modern slavery-related corporate transparency and accountability, funded by AHRC and GCRF-Scottish Funding Council.
The Discipline of Accounting is home to the research centre, the Centre for Governance, Accountability, and Sustainability.
The Discipline's reach is global: research collaborations are currently underway with international institutions and researchers based in Australia, Bangladesh, Brazil, Canada, Denmark, Greece, Ireland, Italy, New Zealand, Portugal, Russia, and the USA to name but a few.
The study of theory and practice to enable and enhance professional practice and regulatory change.
Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad
Accountancy Practice and TheoryStudying the systems of governance and accountability for achieving sustainable development.
Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad, Dr Mohamed Osman,
Accountability, Governance and SustainabilityExploring technological, cultural and political-economic underpinnings of organisational and accounting change.
Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad
Organisations and Accounting ChangeExploring the contemporary global practices of constructing and disseminating accounting knowledge and exploring the developments in the accounting profession.
Experts: Professor Alan Sangster, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair
Accountancy EducationExploring the historical roots of accounting practices, accounting professions, and accountability systems.
Experts: Professor Alan Sangster, Dr Audrey Paterson, Dr Bill Jackson,
Accounting historyEligible self-funded international Postgraduate Research Masters' students starting in September 2025 will receive the Aberdeen Global Scholarship. Explore this Global Scholarship, including eligibility details, on our dedicated page.
Aberdeen Global ScholarshipPhD Programme
Applicants for this programme must have a good honours degree in accountancy or a related subject.
In addition, applicants must provide a detailed research proposal.
APPLICANTS ARE STRONGLY ADVISED TO CONTACT POTENTIAL SUPERVISORS BEFORE MAKING AN APPLICATION.
We are open to discussing all potential projects with applicants, including the possibility of undertaking these via distance learning.
Guidelines for writing a Research Proposal.
Applicants must provide two academic references from their most recent academic institution. For further guidance on applying, please contact bs-research@abdn.ac.uk.
If English is not your first language you must also show evidence of attaining standards in English. View details of English language criteria.
International Applicants
Eligible self-funded international Postgraduate Research Masters' students starting in September 2025 will receive the Aberdeen Global Scholarship. Explore this Global Scholarship, including eligibility details, on our dedicated page.
To see our full range of scholarships, visit our Funding Database.
Graduates go into Public and Private Sector Accounting and Management, Fund Management, Stockbroking, Investment Analysis, Banking and Financial Services. Many also continue to develop their career in Academia internationally. A number of Accounting PhDs from Aberdeen are now working in reputed universities across the world and continue to be active in their research endeavours.
There are many opportunities at the University of Aberdeen to develop your knowledge, gain experience and build a competitive set of skills to enhance your employability. This is essential for your future career success. The Careers and Employability Service can help you to plan your career and support your choices throughout your time with us, from first to final year – and beyond.
The University of Aberdeen, established in 1495, is Scotland’s third oldest and the UK’s fifth oldest University. The university’s ancient campus reflects its long-standing academic tradition, with historic buildings such as King's College, which dates back to the 15th century. This blend of ancient architecture and modern facilities creates a unique atmosphere where students can experience the best of both tradition and innovation.
The University’s award winning Sir Duncan Rice Library is listed in the “Top 20 spellbinding University libraries in the World”. It contains over a million volumes, more than 300,000 e-books and 21,000 journals.
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Aberdeen has been named the cheapest place for students to rent private accommodation in the UK. In 2024, StuRents reports that the average price of a student private rental property in the Granite City was just over £96 a week.
Named Scotland's Safest University City (Unbroken Britain Survey, Provident Financial, 2018) and is in the top 10 in the UK for places to live and work (PricewaterhouseCoopers, 2018).
