Sanlie Middelberg’s academic credentials include a PhD in Management Accountancy, and holds a professional qualification of Fellow Chartered Management Accountant (FCMA) and Chartered Global Management Accountant (ACMA) with the global Chartered Institute of Management Accountants (CIMA). Sanlie’s research focuses on finance and management accounting mainly in the agricultural sector. This includes areas such as value chain financing, credit assessment, collateral and agricultural valuations.