Hafez Abdo

Hafez Abdo

Associate Professor

Nottingham Business School

Staff Group(s)
Department of Accounting and Finance


Dr Hafez Abdo is an Associate Professor in Accounting

He holds the following qualifications: PhD, M.Acc, PCHE. P.G. Diploma and a B.Sc. He is a Fellow of the Higher Education Academy.

Hafez’s role at the NBS embrace a range of academic activities. He is a module leader for the Financial Statement Analysis on the MSc Finance and Accounting. Hafez supervises PhD and MPhil students. In addition to Charing the NBS Ethics Committee, he is a member of the BLS Research Ethics Committee. He is a member of the Nottingham Business School REF UoA 17 panel, and a line manager to a number of his colleagues in the department of accounting and finance. Hafez is a member of his department and school Research Strategy Groups.

His expertise is in the Accounting for the Oil and Gas industry; taxation and governance of mineral resources and energy policy.

In order to enhance students’ deep learning, Hafez promotes research informed teaching. He has particular success in publishing research articles with UG and PG students.

Career overview

Prior to joining NTU in December 2005, Hafez was an hourly paid accounting tutor at the Management School of the University of Sheffield 2002-2005.

Research areas

During his career, Dr Abdo researched the International Oil and Gas Agreements and studied how petroleum fiscal regimes are designed around these Agreements. This led him to study the ‘economic rent’ arising from different types of international oil and gas agreements and the governance of mineral resources. Having studied the structure and contents of the UK petroleum fiscal regime he was motivated to research accounting topics around the oil and gas industry.

In addition to the accounting and taxation of the oil and gas industry, Dr Abdo researched aspects of the UK energy policy, this includes energy security and the utilisation of renewable energy options. Decommissioning liabilities of oil and gas installations and the role of IFRSs in harmonising accounting practices for the oil and gas industry are topics of particular interest to Hafez and he is currently actively involved in researching these areas.

His research interests are summarised as below:

  • Accounting and Taxation for the Oil and Gas Industry
  • IFRSs in the Oil and Gas Industry
  • Decommissioning Liabilities of the Oil and Gas Installations
  • Corporate Social Responsibility and Environmental Accounting of the Oil and Gas Industry
  • Energy Security and Energy Policy and Renewable Energy Options

Hafez supervised eleven doctorate students to successful completions and currently he is supervising a number of doctorate students on different accounting and energy related topics.

External activity

Hafez acted as an External Examiner for the accounting modules in Coventry University London Campus (CULC) between 2010 and 2014. He was involved in a number of course validation activities in a number of UK based universities. Currently, he is an external examiner on the MBA programme of the University of Sheffield, External Examiner for the PG accounting modules at the department of accounting of the University of Huddersfield and an examiner for the Institute of Taxation (IOT) in London.

Hafez sits on the editorial board of the Energy Research Journal and act as a reviewer for a number of other journals.

Reviewing Responsibilities:

  • Journal of Accounting in Emerging Economies
  • Journal of Financial Reporting and Accounting
  • Energy Policy Journal (ABS 2*)
  • Energy Reports
  • Sustainability
  • British Academy funding applications

Editorial Responsibilities:

  • Energy Research Journal  (ERJ) (ISBN: 1949-0151)
  • Online Journal of Social Sciences Research (OJSSR) (ISSN: 2277-0844)

Course Validation Activities:

  • 2013, Member of the validation panel for postgraduate courses at Anglia Ruskin University
  • 2013, Member of internal validation panel for MSc programmes at Nottingham Business School
  • 2012, Member of the validation panel for Business Management Programme for York St John University
  • 2011, Member of the validation panel for MSc programme for Coventry University in London
  • 2009, Member of the validation panel for an MSc programme for the Kaplan Business School

External Examination Roles

  • External Examiner for the Accounting modules of the PG Courses Huddersfield Business School/ University of Huddersfield, 2018 – present.
  • External Examiner for the MBA Programme in the Management School of Sheffield University, 2014 – present.
  • External Examiner for the Institute of Taxation in London, 2014 - present
  • External Examiner for Coventry University in London - Postgraduate programmes, 2010-2014
  • NTU Examiner for the Insolvency Service 2009-2012

External Research Activities:

  • Holds a visiting professor position at Pavlodar State University (PSU) in Kazakhstan. 2016 - present
  • October 2017, invited by the Universities in the Set-Plan (UniSet) to review the draft report of Action Agenda for Europe's Universities: Identifying New Paradigms in Energy Education and Research", a strategic document providing recommendations for universities and policymakers for the update of energy education and research programmes. 23-24 October 2017. Hosted by the Flemish Parliament, Brussels. European Universities in the Energy Transition: Towards a Clean Energy Future.
  • February 2017, invited by “Confidence Capital” as a keynote speaker to present my paper in an international conference on Kazakhstan Oil and Gas: Exploration, Production and Training Opportunities. London, 20 February 2017. Paper title: compliance with the accounting disclosure requirements on provisions for decommissioning costs: the case of oil and gas companies listed in the UK.
  • December 2016. invited by KNect 365 Finance as a Key Note Speaker in the Tax & Accounting for Oil and Gas Companies where he delivered a presentation on IFRS 15, Revenues from Contracts with Customers with focus on the Oil and Gas Industry, 7-8 December 2016, The Hatton, London.
  • September 2016. invited by the DecomWorld to present a study on Accounting for Decommissioning Costs in their conference on 14 September 2016 in Aberdeen. The project is co-authored with Mr Graham Needham and Mr David Hunt
  • July 2016. invited by the Anaerobic Digestion and Bioresources Association (ADBA) to present a paper on Anaerobic Digestion in the ADBA Annual Conference, 6-7 July 2016, NEC, Birmingham.
  • 2016, invited by Harper Adams University to present research on Green Energy, Fiscal Incentives and Conflicting Signals: analysing the challenges faced in promoting on-farm waste-to-energy projects, 27 October 2016.
  • 2016, Invited by the DecomWorld to present research on Accounting for Decommissioning Costs in their conference on 14 September 2014 in Aberdeen.
  • 2016, Invited by the University of Sheffield as an External Speaker on a workshop on Energy Challenges and Rural Development in the Context of Climate Change in Kazakhstan. The Workshop was organised by The University of Sheffield and Al-Farabi Kazakh National University and funded by the British Council. The workshop was held in Astana and Almaty, Kazakhstan between 21 and 26 August 2016.
  • 2016, Invited by the Anaerobic Digestion and Bio-resources Association (ADBA) to present my paper on Anaerobic Digestion in the ADBA Annual Conference, 6-7 July 2016, NEC, Birmingham.
  • 2016, named as an external mentor in a workshop on Energy Security: sustainable management of natural resources organised by Abertay University Dundee and Al-Farabi Kazakh National University and funded by the British Council. The workshop was held in Almaty, Kazakhstan from 27 June to 1 July 2016.
  • 2014, Invited by Salford Business School to deliver a research seminar of the role of IFRS6 in harmonising accounting practices by extractive industries, 3rd December 2014.
  • 2013, Invited by ISCTE Business School in Lisbon to participate in their Erasmus International Week, 11-15 March 2014.
  • 2013, Invited by IPAG Business School in Paris to participate in their Erasmus International Week, 12-17 January 2014.
  • 2013, Invited by the scientific committee of the 11th Eurasia Business and Economics Society (EBES) to chair sessions on finance and governance, 12-14 September, Yekaterinburg, Russia.
  • 2012, Invited by the scientific committee of the 9th International conference on Developments in Economic Theory and Policy to chair a session on Environment and Resources Economics, 28-29 June, Bilbao, Spain.
  • 2012, Invited by the Research Council Energy Programme (RCUK) to participate in a workshop, on 18th January 2012, to prioritise research areas within its funding remit in order to shape the UK research capability and to discuss how research is to be supported over the next few years.
  • 2011, Visiting Scholar to the University of Brescia 9-13 May

Sponsors and collaborators

  • British Academy
  • British Council
  • ICAS


Governmental Consultations

  • Abdo, H. (2017), Tax Issues for Late-Life Oil and Gas Assets: discussion paper, March 2017. This consultation was written as a response to an invitation for the Oil and Gas Authority.
  • Abdo, H. (2009), Supporting Investment: a Consultation on the North Sea fiscal Regime. A respond to proposed legislation by HM Treasury in the pre-Budget Report, January. This consultation was a response to an invitation from his Honour Sir Robert Smith Rt, MP.
  • Abdo, H. (2008), A Consultation on the North Sea Fiscal Regime: Securing a Sustainable Future. A respond to a proposed legislation by the HM Treasury in the pre-Budget Report on 9 October 2007.

See all of Hafez Abdo's publications...

Press expertise

Dr Hafez Abdo can offer comment on:

  • energy policy
  • energy security
  • energy taxation
  • governance of mineral resources
  • accounting for extractive industries
  • petroleum fiscal regimes
  • accounting for decommissioning oil and gas installations.

Course(s) I teach on

  • Postgraduate taught | Full-time / Sandwich | 2018