Accounting and Finance

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.