A&F Research Community Seminar – Thereza Raquel Sales de Aguiar

Title: Visual Dialogue: Using Graphic Art to Account for Carbon Emissions

Date: 26 April 2023 RESCHEDULED

Time: 14:00 – 15:00

Location: NUBS 2.13

Guest Speaker: Dr Thereza Raquel Deaguiar is Senior Lecturer in Accountancy at the University of Aberdeen. Previously, she worked at the University of Glasgow and Herriot-Watt University as Lecturer in Accountancy. She also taught in an MSc on Carbon Management, which was a partnership between the University of Glasgow and Crichton Carbon Centre. Before her academic career, Dr de Aguiar worked for five years in two power companies: COELCE and FECSA (ENDESA Group) in Brazil and Spain, respectively. She was the Head of the Revenue and Control Division and subsequently, the Head of Studies and Financing Department at COELCE. Afterwards, she participated in ENDESA’s international study programme in FECSA, while studying her Masters degree in Management and Economics. In relation to the accounting profession qualifications and memberships, Dr de Aguiar is Chartered Global Management Accountant (CGMA), Chartered Management Accountant (ACMA), ACCA Certified Accounting Technician (ACCA CAT) and member of the CFC Regional Accounting Council (Ceará – Brazil). Dr de Aguiar research is interdisciplinary in nature involving topics such as: Corporate Social Responsibility, Corporate Governance, Carbon Accounting, Global Climate Change Policies, Accounting Education and Gender.

If you would like to attend please register using the following link: https://forms.office.com/r/vYVC9MJkx0

Abstract: Drawing on a collaborative project of enhancing public engagement in reporting for carbon emissions reporting of Scotland’s largest local authority (Glasgow City Council), this paper analyses the efficacy of using graphic art in carbon emissions reporting. The paper demonstrates how graphic art can be used more effectively than traditional forms of accounting for carbon emissions. Conceptually, the paper draws on dialogic and agonistic accounting literature to articulate how graphic art can create a ‘visual dialogue’ that carries a greater cognitive, emotional and political appeal than technical carbon accounting would do. The results of our real-life public engagement identified at least four aspects in which visual dialogue can enhance engagement while communicating about carbon emissions. Firstly, visual dialogue can translate public spaces into ‘communicative spaces’ that create the potential of enabling interaction and dialogue with issues related to climate change, reaching people in their own living spaces and time availability. Secondly, visual dialogue creates an agonistic political appeal by transmitting a ‘big picture’ while revealing to the public how they can make choices and challenge the status quo. Thirdly, the visual information reveals a cognitive appeal, conveying the understanding of climate change issues and empowering participants to take actions in a way that is feasible to their realities. Finally, the visual dialogue uses local connections, characteristics and symbols to create a sense of emotional link between climate change and participants, making the topic closer to their experiences and expectations of a sustainable future for themselves and future generations.