Dr Rachael Lewis is a Senior Lecturer at the UNSW Business School, specialising in management accounting research and education. Her research examines the role of management accounting and control systems in shaping managerial cognition, with an interest in the development of mental models and local expertise. Her particular expertise is in the application of qualitative methodologies to better understand how managers think and make decisions. As a founding member of the UTS Ageing Research Collaborative (UARC), Rachael is closely engaged with issues facing the rapidly evolving aged care sector. Rachael is the lead author of the UARC report, Support at Home: a commentary on the design of the proposed unified program, and a contributing author to the UARC Australia’s Aged Care Sector series of reports. Rachael is a Chartered Accountant who has previously worked in Tax and Advisory roles within KPMG and as a consultant to Macquarie’s Banking and Financial Services Group.