Reza Kouhy

Chair of Energy and Environmental Accounting

  • 1779 Citations
  • 6 h-Index
1992 …2018
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Personal profile

Personal Profile

I’m a Professor of Energy and Environmental Accounting.  I also lead the Energy and Oil & Gas Group which consists of an interdisciplinary group of academics and practitioners at Abertay. 

I previously held roles within the private sector - as a senior external auditor and as a consultant – and lecturing and senior lecturing positions at Dundee University and Glasgow Caledonian University.

I have published extensively in both academic and professional journals and in 2012 received the Impact of Research Award for my study on Corporate Social and Environmental Reporting.  I have been invited as a keynote speaker to many international conferences and also presented my research at conferences all over the world and acted as honorary advisor to the Oil and Gas Academy of Scotland.

My research interests include:

• Renewable Energy Accounting and Finance
• Carbon Accounting
• Oil and Gas Accounting
• Social and Environmental Accounting
• Human Resource Valuation
• Human Resource Management
• Performance Measurement
• Financial Accounting and Management Accounting

Through my research, I have developed close ties with universities in the UK, Sweden, the USA and Japan. I have also supervised many PhD and MSc students on topics related to the above research areas.

I recently designed and developed a new MSc Programme titled: Accounting and Finance for the Global Energy Sector which will run from September 2018.

Teaching

New MSc Energy Accounting and Finance Programme - Starting Academic Year 2018-19

Professor Kouhy has recently designed and developed a new MSc Programme entitled: “MSc Accounting and Finance for the Global Energy Sector” which will starts from Academic year 2018-19. He as the Programme Leader stated: 

“We are pleased to introduce this unique, exciting and novel programme within the current Global Energy Transition environment. This MSc Programme provides a unique opportunity for gaining ‘knowledge’ and ‘skills’ of Energy Accounting and Finance connected to the needs of various industries and international organisations such as International Energy Agency (IEA), United Nations (UN); and World Bank. Our expert academic team are well connected to energy industries and distinguished energy experts. We look forward to working closely with students and industries on this exciting leading-edge MSc programme.”

Professor Kouhy has been involved with the following teaching programmes:

1)       Lecturer and Module Leader for Research Methods for PhD and Master students.

2)       Lecturer and Module Leader: Renewable Energy - Its Benefits and Challenges

3)       Lecturer and Module Leader: Oil and Gas Accounting for PhD and Master students.

4)       Lecturer on Financial Reporting Theory for PhD and Master students.

5)       Lecturer and Course Leader: Human Resource Accounting (for junior and senior honours students).

6)       Lecturer and Course Leader: Management Accounting for second year students.

7)       Lecturer and  Course Leader: Financial Accounting for second and third year students.

8)       Lecturer on Business Environment for first year students.

9)       Lecturer on Income Measurement Models for both junior and senior honours students.

To utilise his research output and interests within his teaching, Professor Kouhy has linked a series of his lectures to the relevant research topics such as Renewable Energy, Oil and Gas Accounting, Human Resource Accounting (HRA), Human Asset Valuation (HAV). These lectures have been delivered to PhD, Master, junior and senior honours students and have been viewed as enjoyable and stimulating lectures.

Research Interests

 Main research interests:

  • Renewable Energy Accounting anf Finance,
  • Carbon Accounting,
  • Oil and Gas Accounting,
  • Social and Environmental Accounting,
  • Human Resource Valuation,
  • Human Resource Management and Organisational Performance,
  • Performance Measurement,
  • Financial Accounting and Management Accounting 

Professor Kouhy has supervised several successful PhD and Master students in areas of Social and Environmental Accounting, Oil and Gas Accounting, Financial Reporting, Management Accounting, Human Resource Accounting, and Performance Measurement.

Award/Prizes

  • Impact of Research Award (Awards for Excellence 2012):

For publication entitled: "Corporate Scocial and Environmental Reporting: A Review of the Literature and a Longitudinal Study of the UK Disclosure", (Emerald Literatei Network).

  • Highly Commended Paper (Awards for Exellence 2010):

For publication entitled: "Human Resource Policies, Management Accounting and Organisational Performance", (Emerald Literatei Network).

National link and research collaboration:

  • Nottingham Business School, NTU. 
  • Department of Accountancy and Business Finance, Glasgow University.
  • Accounting and Finance Department, Business School, Middlesex University.
  • Department of Accounting, Finance & Risk; Glasgow Caledonian University

International link and research collaboration/link:

  • Personnel Economics Institute, Stockholm University, Sweden.
  • Yokohama National University, Japan. 

Funding

  • 2016: British Council Research Grant (£44,200) - UK Lead Researcher: Professor Reza Kouhy 

Research Project: Energy Security: Sustainable Management of Natural Resources (The Newton Fund Researcher Links Workshop, Almaty, Kazakhstan).

  • Professor Kouhy has also been the co-researcher on a number of funded research projects such as  North Sea Oil and Gas project (£3,780 - ACCA), Valuation of Assets and Liabilities (£5,713 - ICAS); Strategic Human Resource Management (£7,000 - CIMA); and a KTP project jointly funded by DTI (£82,953) and IES (£40,858). The results of these research projects have been presented in national and international conferences and have been published in the refereed academic journals.
  • Recently he finalised a comparative analysis project (funded by CIMA - £9,900), investigating the link between Companies’ Management, Human Resource Management and the Organisational Performance in the UK, Canada and Japan. 

Esteem

Editorial Board Positions

Professor Kouhy has acted as a member of the Editorial Boards of the following two journals for a number of years:

  • Journal of Human Resource Costing and Accounting (JHRCA) (until 2013).
  • International Journal of Management Accounting Research (IJMAR) (until 2014).  

Professor Kouhy also acting as a reviewer for a number of other journals in the fields of financial and management accounting, human resource accounting, social and environmental accounting. He is also a member of an International Network on Human Resource Costing and Accounting based at Stockholm University, Sweden.

External Examinerships

  • External examiner, Master degrees, Pecs University, Hungary.
  • PhD external examiner, St Andrews University, UK.
  • PhD external examiner, Strathclyde University, UK.
  • PhD external examiner, Robert Gordon University, UK.
  • PhD external examiner, Middlesex University, UK.
  • PhD external examiner, Nottingham Trent University, UK.
  • PhD external examiner, Glasgow Caledonian University, UK.
  • PhD external examiner, Greenwich University, UK.
  • DBA external examiner, Cork, Ireland.

Keynote Speaker:

  • Keynote presentation on ‘Business Sustainability’ at forthcoming International Conference on Transforming Emerging Economies through Sustainability and Innovations in Businesses; November 2016, hosted by Institute of Management, Christ University, Bangalore, India.
  • Keynote presentation on ‘Decommissioning Costs – Beyond Technical Issues’ at Working with Industries Workshop hosted by Abertay University for Oil and Gas Innovation Centre (OGIC), June 2016.
  • Keynote presentation on “Economic Development and Environmental Protection & Accountability - Challenges for Governments and Organisations”, at the International Forum on Poyang Lake Development Nanchang University, China, June 2012.
  • Invited by Nigerian Ministry of Petroleum to hold a workshop/seminar entitled: “Abandonment and Environmental impacts- Calculated costs or suicidal risk?!!” Dubai, December 2012.

Conference Organisation

  • Professor Kouhy organised the 2006 Scottish BAA conference which was hosted by the Department  of Accounting, Finance & Risk, Glasgow Caledonian University.

Conference Presentation

Articles on research activities have been presented at numerous national and international conferences, such as:

  • Management Accounting Research Group Conference, Aston Business School.
  • International Management Control Research Conference, ESSEC Business School, Paris.
  • British Accounting and Finance Association (BAFA) Conference Scottish Area Group.
  • British Accounting and Finance Association (BAFA) National Conference.
  • BAFA Research Summer School in Social Accounting.
  • International Conference on Contemporary Accounting Issues, University of Taipei, Taiwan (Invited as Moderator).
  • EAA Annual Congress, Italy and Norway.
  • Human Resource Accounting (HRA) international conference, University of Stockholm, Personnel Economics Institute (PEI), Sweden.

Consultancy and Professional activities:

  •  Honorary Advisor (from February 2015): TRT (Tissue Repair Technologies Limited). TRT is a science-research Ltd company      established by Dental School, University of Dundee.
  •  Honorary Advisor:  Oil and Gas Academy of Scotland – Professor Kouhy was invited to act as an honorary advisor for Oil and Gas Academy of Scotland from 2014 to April 2016.

Knowledge Exchange

Professor Kouhy has also worked on a KTP project, in collaboration with two colleagues in Caledonian Business School. This project was jointly funded by DTI (£82,953) and IES (£40,858). The main focus of the project was to devise a Human Capital Performance Strategy for IES Ltd., a company that offers a range of services and products to promote healthier, more effective built environments.

Fingerprint Dive into the research topics where Reza Kouhy is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

Gases Engineering & Materials Science
Environmental regulations Engineering & Materials Science
Industry Engineering & Materials Science
Petroleum industry Engineering & Materials Science
Management accounting Business & Economics
Energy efficiency Engineering & Materials Science
Gas Business & Economics
Energy utilization Engineering & Materials Science

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 1992 2018

1 Citation (Scopus)
15 Downloads (Pure)

The effect of transitioning to renewable energy consumption on the Nigerian oil and gas exports: an ARDL approach

Waziri, B. Z., Hassan, A. & Kouhy, R., 2018, In : International Journal of Energy Sector Management. 12, 4, p. 507-524 18 p.

Research output: Contribution to journalArticle

Open Access
File
Energy utilization
Gases
Energy security
Economics
Finance
9 Downloads (Pure)

The impact of corporate characteristics on social and environmental disclosure (CSED): the case of Jordan

Bani Khalid, T., Kouhy, R. & Hassan, A., 17 Feb 2017, In : journal of Accounting and Auditing: Research and Practice. 2017, 28 p., 369352.

Research output: Contribution to journalArticle

Open Access
File
Jordan
Environmental disclosure
Industry
Stakeholders
Firm size

Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context

Bani-Khalid, T., Kouhy, R. & Hassan, A., Nov 2016, Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth. Soliman, K. S. (ed.). International Business Information Management Association, IBIMA, p. 3123-3148 26 p.

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Environmental disclosure
Financial performance
Firm size
Audit firms
Firm performance
2 Citations (Scopus)

Readings in the UK energy security

Abdo, H. & Kouhy, R., 30 Mar 2016, In : Energy Sources, Part B: Economics, Planning, and Policy. 11, 1, p. 18-25 8 p.

Research output: Contribution to journalArticle

energy
North Sea
event
self-sufficiency
resources
1 Citation (Scopus)

An empirical study of the determinants of UK oil and gas voluntary disclosures

McChlery, S., Kouhy, R., Paisey, C. & Hussainey, K., 26 Jun 2015, In : Applied Economics. 47, 54, p. 5917-5931 15 p.

Research output: Contribution to journalArticle

Voluntary disclosure
Gas
Oil
Empirical study
Disclosure

Thesis

Analysis of the effect of oil subsidy withdrawal on the economic growth of Nigeria

Author: Sani, S., Dec 2014

Supervisor: Kouhy, R. (Supervisor)

Student thesis: Doctoral Thesis

File

An analysis of disclosure of social and environmental responsibility and stakeholders perceptions : the case of Jordan

Author: Bani Khalid, T., Oct 2015

Supervisor: Kouhy, R. (Supervisor)

Student thesis: Doctoral Thesis

File

An empirical investigation of the impact of global energy transition on Nigerian oil and gas exports

Author: Waziri, B., Aug 2016

Supervisor: Kouhy, R. (Supervisor)

Student thesis: Doctoral Thesis

Effect of government control on the performance of upstream oil and gas companies in Nigeria

Author: Ahmad, S., Dec 2014

Supervisor: Kouhy, R. (Supervisor)

Student thesis: Doctoral Thesis

File

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

Author: Bala, M., Sep 2015

Supervisor: Kouhy, R. (Supervisor)

Student thesis: Doctoral Thesis