Editorial board

The South African Journal of Accounting Research (SAJAR), formerly known as De Ratione, was first published in 1987 and has been in existence for 35 years.

We wish to pay tribute to Enrico Uliana and Jeff Rowlands (in memoriam) for their extremely valuable contributions to SAJAR and the South African accounting research community, in particular.

Senators:

Suresh Kana

Charl Kocks

Lesley Stainbank

Graham Terry

Governing Board:

Alta Prinsloo, Pan African Federation of Accountants (chair)

Williams Abayaawien Atuilik, School of Graduate Studies and Research at HCC (Ghana)

Willem Lötter, Independent (South Africa)

Minga Negash, University of the Witwatersrand and Metropolitan State University of Denver (South Africa, USA)

Winnie Iminza Nyamute, University of Nairobi (Kenya)

Mandi Olivier, The SA Institute of Chartered Accountants (South Africa)

Elmarie Papageorgiou, University of Witwatersrand (South Africa)

Roshelle Ramfol, University of South Africa (South Africa)

Alex van der Watt, Independent (South Africa)

Editorial Executive:

Soon Nel, of Stellenbosch University (Editor-in-Chief)

Ilse Lubbe, of University of Cape Town (Associate Editor)

Phillip de Jager, of University of Cape Town (Associate Editor)

Lourens Erasmus, of University of South Africa (Associate Editor)

Pieter van der Zwan, North-West University (Associate Editor)

Ven Tauringana, University of Southampton, UK (Associate Editor)

Sezer Bozkus Kahyaoglu, Bogazici University, Turkey (Associate Editor)

Hanneke du Preez, University of Pretoria, South Africa (Associate Editor)

Nadia Gulko, University of Lincoln, UK (Associate Editor)

Raj Rajaram, KwaZulu Natal University, South Africa (Associate Editor)

Avani Sebastian, University of the Witwatersrand, South Africa (Associate Editor)

Adele Oosthuizen, University of Johannesburg, South Africa (Associate Editor)

Amanda Singleton, Nelson Mandela Metropolitan University, South Africa (Associate Editor)