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.
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.
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.
For publication entitled: "Corporate Scocial and Environmental Reporting: A Review of the Literature and a Longitudinal Study of the UK Disclosure", (Emerald Literatei Network).
For publication entitled: "Human Resource Policies, Management Accounting and Organisational Performance", (Emerald Literatei Network).
“Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK”, Kouhy, R., Vedd, R., Yoshikawa, T., and Innes, J., Elsevier and CIMA, Oxford, 2010, 78 pages.
“The credit crisis and corporate governance: excessive bonuses of TARP banks’, Guidi, M.G.D. and Kouhy, R, International Journal of Corporate Governance, 2009, Vol 1, No.4, pp. 366-38.
“Performance Measurement in Strategic Human Resource Management”, R Kouhy and R.Vedd, International Journal of Business Performance Management (IJBPM). Special Issue. Volume 2.No. 1/2/3 August 2000, pp137-156.
“Accounting for the Abandonment of North Sea Oil and Gas Wells”, A Russell, R Kouhy and R A Lyon, Chartered Association of Certified Accountants (ACCA) Research Monograph, No 58, London, 1998, (65 pages).
Research Project: Energy Security: Sustainable Management of Natural Resources (The Newton Fund Researcher Links Workshop, Almaty, Kazakhstan).
Professor Kouhy has acted as a member of the Editorial Boards of the following two journals for a number of years:
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.
Articles on research activities have been presented at numerous national and international conferences, such as:
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.