“From a young age, my parents instilled in me the value of academic excellence and the importance of studying,” says accounting lecturer Dr Joyce-Mina Wa Kalonji, who recently completed a PhD at the University of Pretoria (UP) in Accounting Sciences, adding another impressive achievement to an already distinguished career. “As an academic, I had to ensure that I obtained the highest qualification in my field.” 

She graduated with a Bachelor of Commerce in Accounting Sciences, with distinction, in 2011 before obtaining an honours degree in 2012 and a master’s in 2014. After gaining industry experience at KPMG South Africa and qualifying as a chartered accountant, she joined UP’s Department of Accounting as a senior lecturer in April 2018.

Dr Wa Kalonji’s doctoral research provides empirical evidence of the impact on the accounting quality of banks after changing from an incurred credit losses (ICL) model to an expected credit losses (ECL) model in common law countries. Her interest in this area stemmed from her professional experience in KPMG’s technical accounting department, where she witnessed first-hand the effects of the international accounting standard IFRS 9 Financial Instruments, which guides how companies report financial assets and liabilities. 

Dr Wa Kalonji began her doctoral studies in January 2020, just before the COVID-19 pandemic disrupted traditional teaching methods. She secured funding through the Black Academics Advancement Programme, which allowed her to take sabbatical leave and focus primarily on her research between 2021 and 2023. When she went on maternity leave for six months, she had to deal with the unavailability of data for her research focus, which delayed her progress. The delays resulted in other publications of a similar research focus. 

“In September 2023, I had to change the direction of my study to ensure that I could still make a meaningful contribution in my area of research,” she says. “This was really difficult because it meant I had to go back and read new articles and update my literature review.”

When her sabbatical ended in December 2023, Dr Wa Kalonji had to balance a full teaching load with completing her thesis. 

“I made the decision to sacrifice my time, including family time, and put in extra hours during the day between lecturing responsibilities, every evening and on weekends,” she recalls. 

This dedication allowed her to submit her PhD for examination on 26 August 2024, ahead of her self-imposed deadline.

She dedicates her thesis to her parents, Professor Jean Lubuma and Pascaline Lubuma. 

Looking ahead, Dr Wa Kalonji plans to supervise master’s and PhD candidates, sharing lessons from her journey. She also notes that her PhD is “a stepping stone to upskilling myself on the path to becoming an established researcher”.