Not for Profit and Public Sector Accounting Research Group (NFPPSA)

The Not for Profit and Public Sector Accounting Research Group has been established to promote research in not for profit and public sector accounting and related areas, and encourages innovation through cross-disciplinary research.  The concentration of public services in Canberra provides fertile opportunities for public sector accounting research and the ANU has a recognised centre of excellence in this area.


  • To provide opportunities for development of quality not for profit and public sector accounting research.
  • To encourage research collaboration and sharing of expertise.
  • To provide opportunities for discussion of emerging issues and generation of research ideas.
  • To provide research training for Honours and post-graduate research students.

Research areas of current members

  • Public sector audit
  • Accounting and reporting for public sector assets
  • Performance measurement and information in not for profit and public sector
  • Not for profit sector and public sector accountability and governance
  • Public sector accrual accounting and budgeting systems and government finance statistics
  • Conceptual framework and financial accounting concepts in not for profit and public sector
  • Risk management in the public sector

Dr Sarah Adams

Senior Lecturer

Mr Pat Barrett

Distinguished Honorary Professor & Senior Fellow - ANCAAR

Honorary Associate Professor Janet Lee

Honorary Associate Professor

Professor Juliana Ng

Research School of Accounting

Selected publications by current members

  • Barrett, P. 2021 ‘New development: Whither the strategic direction of public audit in an era of the ‘new normal’?’, Public Money & Management, forthcoming.
  • 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.
  • Barrett, P. 2019 ‘New development: Reviews of public sector performance—groundhog day?’, Public Money & Management, vol. 39, no.7, pp.521-527.
  • Barrett, P. 2019 ‘New development: managing risk for better performance—not taking a risk can actually be a risk’, Public Money & Management, forthcoming.
  • Barrett, P. 2018 ‘New development: parliamentary ‘watchdogs’ taking a higher profile on government programme performance and accountability?’, Public Money & Management, vol. 38, no. 6, pp. 471-476.
  • Barrett, P 2015, 'A mandate to deliver good Government', Public Finance. CIPFA
  • Barrett, P 2014, 'New Development: Risk Management - How to regain Trust and Confidence in Government', Public Money and Management, vol. 34, no. 6, pp. 459-464.
  • Barrett, P 2014, 'New development: Financial reform and good governance', Public Money and Management, vol. 34, no. 1, pp. 59-66.
  • Barrett, P 2014, 'Values and Ethics within a Public Governance Framework - Compliance versus Performance', Public Administration Today, vol. 15, pp. 52-56.
  • Barrett, P 2013, 'Public Sector Governance and the Public Interest', Keeping Good Companies, vol. 65, no. 9 (October 2013), pp. 521-525.
  • Kober, R, Lee, J & Ng, J 2013, 'GAAP, GFS and AASB 1049: Perceptions of Public Sector stakeholders', Accounting and Finance, vol. 53, no. 2, pp. 471-496.
  • Kober, R, Lee, J & Ng, J 2012, 'Conceptual framework issues: perspectives of Australian public sector stakeholders', Accounting and Business Research, vol. online, pp. 1-24.
  • Kober, R, Lee, J & Ng, J 2010, 'Mind Your Accruals: Perceived Usefulness of Financial Information in the Australian Public Sector under Different Accounting Systems', Financial Accountability and Management, vol. 26, no. 3, pp. 267-298.