MPhil, PhD Accounting and Finance

This is a potential research degree area, subject to the approval of the University. If you are interested in undertaking a research degree in this area, please make contact with the Dean to discuss your proposal.

Our Accounting team have a broad area of experience which can be grouped into 3 areas: Accounting for sustainability, Oil and Gas Accounting, and Corruption and Governance.

A research project in the area of renewable energy, sustainability and environmental accountability could address issues concerning financial/nonfinancial measurements, reporting, as well as financial analysis relating to conventional energy, nonconventional energy, transitioning to clean energy, carbon emission and pursuit of global environmental sustainability objectives.

Within Oil and Gas Accounting and Finance (OGAF), Abertay has a very strong history of research projects, PhD supervision and publications in high-quality journals on such issues as corporate disclosures on environmental issues, abandonment problems associated with oil and gas companies operating in the North Sea and Nigeria and the implications for UK governmental policy, gas flaring and oil spillage, legitimacy and environmental disclosures. These projects have shown that some corporations disclose environmental information (including oil and gas related information) so as to either legitimise their activities or to report a more favourable set of accounts. The group intends to build on this work, through PhD supervisions by studying the link between environmental disclosures and corporate performance, environmental responsibilities and governmental control, legitimacy and regulation, internationalisation of standards and corporate accountability, and oil and gas reserves valuation.

Research within corruption can be approached from a number of different disciplinary angles including law, economics, business leadership and public policy. This interdisciplinary topic provides an opportunity to look at the governance of organisations through different lenses. Projects have included the impact of corruption on economic development, gender inequality and corruption and models of misgovernance.

A research degree in this area may appeal if you are looking to develop a career in the national energy sectors, the renewable energy generation/distribution subsector and related international energy organisations. A research degree at Abertay can also prepare you for a rewarding career as an academic and researcher.
MPhil normally 2 years
PhD normally 3 years full-time

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