Professor Carol Tilt

Adjunct Research Professor UniSA Business

City West Campus (WL4-58)
tel +61 8 830 27048

email Carol.Tilt@unisa.edu.au

Research Degree Supervisor

About me

Professor Carol Tilt is an Adjunct Research Professor in UniSA Business. She is a member (and former Co-Executive Director) of the Centre for Markets, Values and Inclusion. Carol has degrees in Education and Accounting, and her PhD was on environmental policy and reporting by Australian companies. She is a fellow of CPA Australia and is a member the Centre for Social and Environmental Accounting Research (CSEAR) in Scotland. She has also served on the governing council of CSEAR.

Carol has held previous positions as the Director of Research at the Australian Institute of Business and the Dean and Professor of Accounting at Flinders Business School. She has over 30 years of experience teaching at undergraduate and... Read more

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Research

Research focus

Business and Management
Accounting, Auditing and Accountability
Commerce, Management, Tourism and Services
Environmental Science and Management
Policy and Administration

Highlights

Social and Environmental Reporting, Sustainability Reporting

UniSA Business School Research Excellence Awards: Excellence in Research Mentoring (2019), Leadership in Research (2018), Lifetime Achievement Award (2022).

Research

Outputs

Research outputs for the last seven years are shown below. Some long-standing staff members may have older outputs included. To see earlier years visit ORCID, ResearcherID or Scopus

Open access indicates that an output is open access.

Chapters

Year	Output
2024	Ghassab, EE, Tilt, CA & Rao, KK 2024, 'Corporate social responsibility in the boardroom: evidence from a developing context', in AI Hunjra & K Hussainey (eds.), The Emerald Handbook of Ethical Finance and Corporate Social Responsibility: A Framework for Sustainable Development, Emerald Publishing, UK, ch. 8, pp. 151-171. Open access
2024	Tilt, C, Rao, K & Dissanayake, D 2024, 'Social reporting: trends, determinants, and implications', in M Magnan & G Michelon (eds), Handbook on Corporate Governance and Corporate Social Responsibility, Edward Elgar Publishing, UK, ch. 24, pp. 324-343. Open access
2016	Situ, H, Tilt, C & Seet, P-S 2016, 'Changing economies for a more sustainable future: the influence of stakeholders and environmental reporting developments in transforming Chinese corporate practices', in C Andressen (ed.), China's changing economy: trends, impacts and the future, Routledge, UK, ch. 11, pp. 174-196.
2014	Rinaldi, L, Unerman, J & Tilt, C 2014, 'The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process', in J Bebbington, J Unerman & B O'Dwyer (eds), Sustainability accounting and accountability, 2nd ed., Routledge, UK, ch. 6, pp. 86-107.
2010	Tilt, CA 2010, 'Corporate responsibility, accounting and accountants', Professionals perspectives of corporate social responsibility, Springer, Germany, ch. 1, pp. 11-32. 48

Journal Articles

Year	Output
2025	Ghassab, EE, Talafha, QM, Rao, KK, Hussainey, K & Tilt, C 2025, 'Exploring CSR and Sustainability Characteristics in the COVID-19 Era: A Literature Review', Corporate Social Responsibility and Environmental Management, online.
2025	Ghassab, EE, Tilt, CA & Rao, KK 2025, 'Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis', International Journal of Accounting Auditing and Performance Evaluation, vol. 21, no. 1-2, pp. 259-285. 1
2025	Muskanan, MW, Tilt, C, Rao, K & Whait, R 2025, 'Contributing to Indonesia's SDG achievement: disclosures of regional-owned enterprises', Journal of Public Budgeting, Accounting and Financial Management, vol. 37, no. 2, pp. 273-295. Open access 1 2
2025	Qian, W, Dissanayake, D, Leong, S, Kuruppu, S & Tilt, C 2025, 'Sustainability reporting in Indo-Pacific countries: an integrative response to local and global frameworks', Meditari Accountancy Research, vol. 33, no. 7, pp. 157-198. Open access 1
2024	Ghassab, EE, Tilt, C & Rao, K 2024, 'Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis', Meditari Accountancy Research, vol. 32, no. 4, pp. 1198-1228. Open access 8 6
2024	Kuruppu, SC, Milne, MJ & Tilt, CA 2024, 'Sustainability control systems in short-term operational and long-term strategic decision-making', Meditari Accountancy Research, vol. 32, no. 1, pp. 234-265. Open access 7 4
2024	Qian, W, Tilt, C & Zhu, P 2024, 'Social and environmental reporting in China: an examination of local political and economic influences', Meditari Accountancy Research, vol. 32, no. 6, pp. 2175-2197. Open access 1 1
2023	Luque-Vílchez, M, Cordazzo, M, Rimmel, G & Tilt, CA 2023, 'Key aspects of sustainability reporting quality and the future of GRI', Sustainability Accounting Management and Policy Journal, vol. 14, no. 4, pp. 637-659. Open access 42 23
2023	Nkrumah, BA, Qian, W, Kaur, A & Tilt, C 2023, 'Stakeholder accountability in the era of big data: an exploratory study of online platform companies', Qualitative Research in Accounting and Management, vol. 20, no. 4, pp. 447-484. Open access 3 1
2023	Seda, L & Tilt, CA 2023, 'Disclosure of fraud control information in annual reports as a means of discharging public accountability', Journal of Financial Crime, vol. 30, no. 2, pp. 464-493. Open access 3
2022	Qian, W, Zhu, P & Tilt, C 2022, 'Corporate environmental disclosure and local government environmental oversight in China', Pacific Accounting Review, vol. 34, no. 2, pp. 358-382. Open access 11 12
2021	Dissanayake, D, Kuruppu, S, Qian, W & Tilt, C 2021, 'Barriers for sustainability reporting: evidence from Indo-Pacific region', Meditari Accountancy Research, vol. 29, no. 2, pp. 264-293. Open access 30 26 1
2021	Dissanayake, D, Tilt, CA & Qian, W 2021, 'How do public companies respond to national challenges through sustainability reporting? - The case of Sri Lanka', Qualitative Research in Accounting and Management, vol. 18, no. 4/5, pp. 455-483. 23 15
2021	Permatasari, P, Ilman, AS, Tilt, CA, Lestari, D, Islam, S, Tenrini, RH, Rahman, AB, Samosir, A & Wardhana, IW 2021, 'The Village fund program in Indonesia: measuring the effectiveness and alignment to sustainable development goals', Sustainability, vol. 13, no. 21, article no. 12294, pp. 1-30. Open access 37 19
2021	Qian, W, Tilt, C & Belal, A 2021, 'Social and environmental accounting in developing countries: contextual challenges and insights', Accounting Auditing and Accountability Journal, vol. 34, no. 5, pp. 1021-1050. Open access 51 43
2021	Rao, KK & Tilt, C 2021, 'Gender and CSR decisions: perspectives from Australian boards', Meditari Accountancy Research, vol. 29, no. 1, pp. 60-85. Open access 38 37 49
2021	Situ, H, Tilt, C & Seet, P-S 2021, 'The influence of the Chinese government's political ideology in the field of corporate environmental reporting', Accounting Auditing and Accountability Journal, vol. 34, no. 9, pp. 1-28. Open access 32 28
2021	Tilt, CA, Qian, W, Kuruppu, S & Dissanayake, D 2021, 'The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice', Sustainability Accounting Management and Policy Journal, vol. 12, no. 2, pp. 267-296. Open access 75 53 2
2020	Cho, CH, Lodhia, SK, Michelon, G & Tilt, CA 2020, 'Farewell tribute to professor Rob Gray', Accounting Forum, vol. 44, no. 3, pp.179. Open access 7
2020	Gunawan, J, Permatasari, P & Tilt, C 2020, 'Sustainable development goal disclosures: do they support responsible consumption and production?', Journal of Cleaner Production, vol. 246, article no. 118989, pp. 1-12. Open access 178 131
2020	Qian, W, Tilt, C, Dissanayake, D & Kuruppu, S 2020, 'Motivations and impacts of sustainability reporting in the Indo-Pacific region: normative and instrumental stakeholder approaches', Business Strategy and the Environment, vol. 29, no. 8, pp. 3370-3384. 38 33 2
2020	Rinaldi, L, Cho, CH, Lodhia, SK, Michelon, G & Tilt, C 2020, 'Accounting in times of the COVID-19 pandemic: a forum for academic research', Accounting Forum, vol. 44, no. 3, pp. 180-183. Open access 52 41 16
2020	Situ, H, Tilt, CA & Seet, PS 2020, 'The Influence of the government on corporate environmental reporting in China: an authoritarian capitalism perspective', Business and Society, vol. 59, no. 8, pp. 1589-1629. Open access 39 35
2020	Tilt, C 2020, 'Foundations, evolution and impact of Rob Gray's social accounting project: lessons for emerging scholars', Social and Environmental Accountability Journal, vol. 40, no. 3, pp. 181-185. 1
2019	Dissanayake, D, Tilt, C & Qian, W 2019, 'Factors influencing sustainability reporting by Sri Lankan companies', Pacific Accounting Review, vol. 31, no.1, pp. 84-109. 84 62
2019	Kuruppu, SC, Milne, MJ & Tilt, CA 2019, 'Gaining, maintaining and repairing organisational legitimacy: when to report and when not to report', Accounting Auditing and Accountability Journal, vol. 32, no. 7, pp. 2062-2087. Open access 67 63
2019	Tucker, BP & Tilt, CA 2019, ''You know it when you see it': in search of 'the ideal' research culture in university accounting faculties', Critical Perspectives on Accounting, vol. 64, article no. 102069, pp. 1-21. 13 10
2018	Situ, H & Tilt, C 2018, 'Mandatory? Voluntary? A discussion of corporate environmental disclosure requirements in China', Social and Environmental Accountability Journal, vol. 38, no. 2, pp. 131-144. Open access 40
2018	Tilt, CA, Xydias-Lobo, M, Rodricks, F & Reynolds, G 2018, 'Integrated reporting and sustainability: a note on perceptions of the accounting profession', vol. 1, no. 1, pp. 45-64. Open access
2017	Powell, L & Tilt, C 2017, 'The examination of power and politics in a conservation organisation', Accounting Auditing and Accountability Journal, vol. 30, no. 3, pp. 482-509. Open access 8 5
2016	Dissanayake, D, Tilt, C & Xydias-Lobo, M 2016, 'Sustainability reporting by publicly listed companies in Sri Lanka', Journal of Cleaner Production, vol. 129, pp. 169-182. Open access 115 99
2016	Rao, K & Tilt, C 2016, 'Board composition and corporate social responsibility: the role of diversity, gender, strategy and decision making', Journal of Business Ethics, vol. 138, no, 2, pp. 327-347. 736 651 112
2016	Rao, K & Tilt, C 2016, 'Board diversity and CSR reporting: an Australian study', Meditari Accountancy Research, vol. 24, no. 2, pp. 182-210. 221 95
2016	Tilt, C 2016, 'Corporate social responsibility research: the importance of context', International Journal of Corporate Social Responsibility, vol. 1, article no. 2, pp. 1-9. Open access
2012	Rao, KK, Tilt, CA & Lester, LH 2012, 'Corporate governance and environmental reporting: An Australian study', Corporate Governance: The International Journal of Business in Society, vol. 12, no. 2, pp. 143-163. 306 173
2012	Situ, H & Tilt, C 2012, 'Chinese government as a determinant of corporate environmental reporting: a study of large Chinese listed companies', Journal of the Asia Pacific Centre for Environmental Accountability, vol. 18, no. 4, pp. 251-286.
2010	Tilling, M V & Tilt, CA 2010, 'The edge of legitimacy: voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports', Accounting Auditing and Accountability Journal, vol. 23, no. 1, pp. 55-81. 209 174
2009	Reinig, CJ & Tilt, CA 2009, 'Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks', Issues in Social and Environmental Accounting, vol. 2, no. 2, pp. 176-197.
2008	Tilt, C, Davidson, R & Tilling, M 2008, 'NGO Communication and activism via electronic media: Australian evidence', Third Sector Review, vol. 14, no. 2, pp. 75-96.
2008	Tilt, CA 2008, 'Environmental disclosure outside the annual report', International Journal of Management and Decision Making, vol. 9, no. 3, pp. 288-309. 18

Conferences

Year	Output
2016	Rao, K & Tilt, CA 2016, 'Gender and CSR decisions: Australian evidence', 8th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, RMIT University, article no. 187, pp. 1-28. Open access
2016	Silawi, A & Tilt, C 2016, 'The rationales behind corporate involvement and reporting on community activities: evidence from Saudi Arabia', Australasian Centre for Social and Environmental Accounting Conference (A-CSEAR), University of South Australia, pp. 380-412. Open access
2016	Situ, H & Tilt, C 2016, 'Mandatory? Voluntary? A discussion of environmental disclosure requirements in China', Australasian Centre for Social and Environmental Accounting Conference (A-CSEAR), University of South Australia, pp. 413-427. Open access
2015	Rao, K & Tilt, C 2015, 'Board diversity and CSR reporting: Australian evidence', in J Dumay & J Hazelton (eds), 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015), Academic Publishers and Publishing International, pp. 116-125. Open access
2015	Situ, H, Tilt, C & Seet, P-S 2015, 'Corporate Environmental Reporting (CER) in China: a stakeholder perspective', in J Dumay & J Hazelton (eds), 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015), Academic Publishers and Publishing International, pp. 165-173. Open access
2013	Rao, KK & Tilt, CA 2013, 'Corporate governance and corporate social responsibility: A critical review', in K Hughes et al. (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, pp. 1-24. Open access
2013	Reynolds, GN & Tilt, CA 2013, 'An investigation of how management accounting supports corporate environmental strategy: Case studies of Australian businesses', in K Kokubu, N Sawabe & M Sakaue (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, paper no. K085, pp. 1-55. Open access
2013	Situ, H, Tilt, CA, Seet, P-S & Smith, M 2013, 'Understanding the Chinese Government's influence on corporate environmental reporting among Chinese firms', in K Kokubu, N Sawabe & M Sakaue (eds), 7th Asia Pacific Interdisciplinary Research in Accounting Conference, APIRA - Asia Pacific Interdisciplinary Research in Accounting, paper no. K104, pp. 1-22. Open access

External engagement & recognition

Collaborations

External engagement & recognition

Collaborations

Organisation	Country
Bangor University	UNITED KINGDOM
Ca Foscari University of Venice	ITALY
Edith Cowan University	AUSTRALIA
Flinders University	AUSTRALIA
Hashemite University	JORDAN
Macquarie University	AUSTRALIA
Ministry of Finance Republic of Indonesia	INDONESIA
Murdoch University	AUSTRALIA
Parahyangan Catholic University	INDONESIA
Parahyangan University	INDONESIA
RMIT University	AUSTRALIA
Royal Holloway, University of London	UNITED KINGDOM
The University of Notre Dame Australia	AUSTRALIA
Torrens University Australia	AUSTRALIA
Trisakti University (Indonesia)	INDONESIA
University of Adelaide	AUSTRALIA
University of Bristol	UNITED KINGDOM
University of Canterbury	NEW ZEALAND
University of Córdoba	SPAIN
University of Indonesia	INDONESIA
University of London	FRANCE
University of Reading	UNITED KINGDOM
University of Sheffield	UNITED KINGDOM
University of South Australia	AUSTRALIA
York University	CANADA
Zhejiang Sci-Tech University	CHINA

External engagement & recognition

Engagement/recognition	Year
Co-editor Accounting Forum	2019
Co-editor Accounting Forum	2018
Editorial Advisory Board Sustainability Accounting, Management and Policy Journal (SAMPJ)	2018
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2018
Editorial Board Member Meditari Accountancy Research (MAR)	2018
Editorial Board Member Accounting Forum	2018
Editorial Board Member Management Accounting Frontiers (MAF)	2018
Editorial Board Member International Journal of Corporate Social Responsibility	2018
Board Member Zoos SA	2017
Council Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2017
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2017
Editorial Board Member Meditari Accountancy Research (MAR)	2017
Editorial Board Member International Journal of Corporate Social Responsibility	2017
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2017
Editorial Board Member Management Accounting Frontiers (MAF)	2017
Editorial Board Member Accounting Forum	2017
Board Member Zoos SA	2016
Branch President Institute of Certified Management Accountants	2016
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2016
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2016
Editorial Board Member Accounting Forum	2016
Editorial Board Member Journal of Applied Management Accounting Research	2016
Editorial Board Member Meditari Accountancy Research (MAR)	2016
Editorial Board Member International Journal of Corporate Social Responsibility	2016
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2016
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2016
Volunteer Guide and Children Zoo Volunteer Zoos SA	2016
Board Member Zoos SA	2015
Branch President Institute of Certified Management Accountants	2015
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2015
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2015
Editorial Board Member Accounting Forum	2015
Editorial Board Member Meditari Accountancy Research (MAR)	2015
Editorial Board Member Journal of Applied Management Accounting Research	2015
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2015
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2015
Volunteer Guide and Children Zoo Volunteer Zoos SA	2015
Board Member Zoos SA	2014
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2014
Editorial Board Member Meditari Accountancy Research (MAR)	2014
Editorial Board Member Accounting Forum	2014
Editorial Board Member Journal of Applied Management Accounting Research	2014
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2014
Inducted into the Hall of Fame for Social and Environmental Researchers Australasian Conference on Social and Environmental Accounting Research	2014
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2014
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2014
Outstanding Reviewer, Emerald Literati Network Award for Excellence Emerald Group Publishing	2014
Volunteer Guide and Children Zoo Volunteer Zoos SA	2014
Editorial Board Member Meditari Accountancy Research (MAR)	2013
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2013
Editorial Board Member Journal of Applied Management Accounting Research	2013
Editorial Board Member Accounting Forum	2013
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2013
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2013
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2013
Volunteer Guide and Children Zoo Volunteer Zoos SA	2013
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2012
Editorial Board Member Journal of Applied Management Accounting Research	2012
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2012
Editorial Board Member Accounting Forum	2012
Editorial Board Member Meditari Accountancy Research (MAR)	2012
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2012
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2012
Volunteer Guide and Children Zoo Volunteer Zoos SA	2012
Editorial Board Member Accounting, Auditing and Accountability Journal (AAAJ)	2011
Editorial Board Member Accounting Forum	2011
Editorial Board Member Sustainability Accounting, Management and Policy Journal (SAMPJ)	2011
Editorial Board Member Journal of Applied Management Accounting Research	2011
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2011
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2011
Volunteer Guide and Children Zoo Volunteer Zoos SA	2011
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2010
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2010
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2009
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2009
Member Accounting and Finance Association of Australia and New Zealand (AFAANZ)	2008
Member Centre for Social and Environmental Accounting Research, St Andrews, Scotland	2008

Teaching & student supervision

Research degree supervision

Supervisions from 2010 shown

Thesis title	Student status
How does family owners' SEW help explain family-run SME international opportunity development: Papua New Guinean perspectives	Current
The Impact of Australian NFP Regulatory Reforms on the reporting practices of registered charities.	Current
The role of sustainable intrapreneurs in promoting corporate sustainability and sustainability reporting in India	Current
An investigation of CEO characteristics on financing and innovation	Completed
Board of director composition and corporate social responsibility: a case of Jordan pre- and post- the Arab Spring	Completed
Corporate social responsibility practices in a traditional developing country - perspectives from the Islamic banking sector	Completed
Environmental management accounting as a medium for improved water management in the Australian wine industry: an empirical analysis	Completed
Financial inclusion, fintech and human development	Completed
Stakeholder accountability in the era of big data: an examination of online platform companies	Completed
Sustainability accounting and reporting (SAR) practices in achieving the sustainable development goals (SDGs) a case study of regional-owned enterprises (ROEs) in Indonesia	Completed
Sustainability reporting in Sri Lanka: determinants, motivations and impediments	Completed
The role of local government in influencing company environmental information disclosure in China	Completed
Three essays on the beta anomaly	Completed

Professor Carol Tilt

About me

About me

UniSA Business

About me

Professional Associations

Experience

Qualifications

Work history

Research

Research focus

Highlights

Projects

Outputs

Chapters

Journal Articles

Conferences

Current research & highlights

External engagement & recognition

Collaborations

Collaborations

External engagement & recognition

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Co-editor

Editorial Advisory Board

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Council Member

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Branch President

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Volunteer Guide and Children Zoo Volunteer

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Branch President

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Member

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Volunteer Guide and Children Zoo Volunteer

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Inducted into the Hall of Fame for Social and Environmental Researchers

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Outstanding Reviewer, Emerald Literati Network Award for Excellence

Volunteer Guide and Children Zoo Volunteer

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Volunteer Guide and Children Zoo Volunteer

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Editorial Board Member