Honorary Associate Professor Janet Lee


Research School of Accounting

Honorary Associate Professor
Phone number
+61 2 612 54336
Room 2055, PAP Moran Bld (26B)
Research areas

Public sector/Not-for-profit financial accounting; Public sector performance measurement and reporting; Corporate governance; Corporate social reporting.


Janet Lee is an Associate Professor of Accounting. Her primary research interests are in public sector financial accounting and reporting, performance reporting and users’ information needs. Janet’s research examines the usefulness of: financial information for decision making by public sector/not for profit users and preparers; and non-financial performance information for public sector accountability. Her works are published in journals including Financial Accountability & ManagementAccounting and FinanceAccounting and Business ResearchAccounting, Auditing & Accountability Journal, and The International Journal of Accounting. Janet also co-authored a book in public sector accounting and accountability.

View ORCID page

Research publications

Refereed Journal Publications

Thoradeniya, P., Lee, J., Tan, R. and Ferreira, A. (2022) "From intention to action on sustainability reporting: the role of individual, organisational and institutional factors during war and post-war periods", British Accounting Review, Vol. 54, Issue 1, Article 101021.

Thoradeniya, P., Ferreira, A., Lee, J. and Tan, R. (2021) “The diffusion of sustainability key performance indicators in a developing country context”, Accounting, Auditing & Accountability Journal, Vol.34, Issue 5, pp.1246-1274.

Kober, R., Lee, J. and Ng, J. (2021) “Australian not-for-profit sector views on the conceptual framework, accounting standards and accounting information”, Accounting and Finance, Vol. 61, Issue 1, March, pp.1105-1138.

Thoradeniya, P., Lee, J., Tan, R. and Ferreira, A. (2015) “Sustainability Reporting and the Theory of Planned Behaviour”, Accounting, Auditing & Accountability Journal, Vol. 28, No. 7, pp.1099-1137.

Kober, R., Lee, J. and Ng, J. (2013) “GAAP, GFS and AASB 1049: perceptions of public sector stakeholders”, Accounting and Finance, Vol. 53, No.2, June, pp. 471-496.

Kober, R., Lee, J. and Ng, J. (2012) “A common conceptual framework: Perspectives of public sector stakeholers”, Accounting and Business Research, Vol. 42. No.5, December, pp. 495-581.

Kober, R., Lee.J. and Ng, J. (2010) “Mind Your Accruals: Perceived Usefulness of Financial Information in the Australian Public Sector under Different Accounting Systems”, Financial Accountability & Management, Vol. 26, No. 3, August, pp.267-298.

Lee, J. (2009) “Executive Performance-based Remuneration, Performance Change and Board Structures”, The International Journal of Accounting, Vol. 44, pp.138-162.

Lee, J. and Shailer, G. (2008) “The Effect of Board Related Reforms on Investors’ Confidence”, Australian Accounting Review, Vol. 18, No. 2, June, pp.123-134.

Lee, J. (2008) “Preparing performance information in the public sector: an Australian perspective”, Financial Accountability & Management, Vol. 24, No, 1, May, pp.117-149.

Lee, J. and Fisher, G. (2007) “The Perceived Usefulness and Use of Performance Information in the Australian Public Sector”, Accounting, Accountability & Performance, Vol. 13, No. 1, June, pp.42-73.

Lee, J. (2006) “Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998-2002”, Australian Accounting Review, Issue 39, Vol. 16, No. 2, July, pp.34-48.

Lee, J. and Fisher, G. (2004) “Infrastructure Assets Disclosure in Australian Public Sector Annual Reports”, Accounting Forum, Vol. 28, pp.349-367.

Fisher, G., Lee, J. and Johns, L. (2004) “An Exploratory Study of the Company Turnaround in Australia and Singapore Following the Asia Crisis”, Asia Pacific Journal of Management, Vol. 21, March, pp.149-170. 

Eddie, I. and Lee, J. (2001) “Regulatory and Reporting Changes in Australian Infrastructure Industries”, Public Fund Digest, Research Supplement, Vol. 1, No. 2, February, pp.45-56.

Lee, J. (1999) “The Reporting of Economic Infrastructure Assets by Public Sector Entities in New South Wales: An Exploratory Study”, Accounting, Accountability & Performance, Vol. 5, No. 2, August, pp.17-39.



Funnell, W., Cooper, K., and Lee, J. (2012), Public Sector Accounting and Accountability in Australia, Second Edition, UNSW Press.

Research engagement and outreach

Member of the Accounting and Finance Association of Australia and New Zealand

Member of the Centre for Social and Environmental Accounting Research

Supervision of PhD and Honours students

Janet previously served as the Deputy Director (Education) of the Research School of Accounting.


BUSN3006 Public Sector Accounting

BUSN7006 Public Sector Accounting and Reporting

BUSN3008 Financial Reporting by Corporations

BUSN7049 Corporate Financial Reporting