Accounting Perspectives

in Southern Africa

Terms of Reference

Accounting Perspectives in South Africa (APSA) is an online accounting journal jointly undertaken by the Department of Accounting at the University of the Witwatersrand and the College of Accounting of the University of Cape Town. Its objective is to serve as a forum to publish good quality articles of an accounting nature, following a process of independent refereeing, and which are concise and relevant and will serve to further the work of accounting researchers and practitioners in a readable format. Oversight is to be provided by an editorial board which will include independent members of standing in the accounting community.


The editorial board shall comprise a minimum of 8 persons. Two shall be the editor and deputy editor who shall be members of academic staff at the Universities of the Witwatersrand or Cape Town (one from each university). Each university shall nominate a further representative and The South African Institute of Chartered Accountants (SAICA) shall nominate one person. There shall be three further external members.


The editorial board shall serve to provide oversight, give direction and generally assist in ensuring that APSA meets the broad objectives stated in the preamble above. It shall have authority to make decisions to ensure that this is achieved, including the appointment and removal of the editor and deputy editor.

The board may choose to advise as to the funding of APSA but shall not have responsibility for its finances which shall be the joint task of the two academic departments of the universities concerned who may be assisted by SAICA in this respect.

The board may appoint committees, on a standing or ad hoc basis in order to enable it to fulfil its functions.

On matters relating to the day-to-day operations of APSA where the editors seek guidance, or otherwise, the chairman may act on behalf of the board.


The editorial board shall meet at least once per annum. Responsibility for convening meetings rests with the editor. At least 15 working days' notice for meetings shall be required, unless all members consent to shorter notice.

Upon written request from any two or more members, the editor shall convene a meeting of the board.

A quorum shall be 5 members, at least one of whom must be an external member.

The chairman shall be elected from amongst the members and shall have a three year term of office, which may be renewed.

Resolutions shall be by simple majority and in the event of a deadlock, the chairman shall have a casting vote.

Between meetings, decisions may be taken if agreed to in writing by two-thirds of members.


Minutes shall be kept of all meetings and circulated to all members within two weeks of the meeting concerned.


These terms of reference may be amended by a two-thirds majority of members.


Emer. Prof. Geoff Everingham, UCT

Deputy Editor

Prof. Kurt Sartorius, WITS

Editorial Board

Prof. R. P. Garnett, (Chairman)

Emer. Prof. G. K. Everingham

Assoc. Prof. M. Graham

Dr. S. P. Kana

C. Mbili

D. Msibi

A. Olivier

Prof. N. Padia

Prof. K. Sartorius

Publication Layout

Linnea Chapman

Website Design

Matthew Osborn