A Call for Action on Government Balance Sheets

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Ian Ball

Adjunct Professor

Ian Ball is an Adjunct Professor at the Wellington School of Business and Government at Victoria University of Wellington, New Zealand. He is a former CEO of the International Federation of Accountants (IFAC) (2002-2013), and was the Director of Financial Management Policy and Central Financial Controller at the New Zealand Treasury (1997-2004). He was a principal architect of the New Zealand Government’s financial management reform process, making New Zealand the first government to introduce modern accrual accounting integrated with the budget and appropriation processes. He also initiated and lead the development of the International Public Sector Accounting Standards (IPSAS) while Chair of IFAC’s Public Sector Committee (1995-2000).

Alex Metcalfe

Head of Public Sector Policy, ACCA

Alex leads ACCA’s global public sector strategy – driving the organisation’s public sector brand building, qualification development, and fostering communities of good practice. Alex represents ACCA with key contacts across the global public sector landscape, including with senior government officials and international organisations, where he shares good practices and insights on public financial management.

Prior to ACCA, he worked across central, provincial and local government in the UK and Canadian civil service, including as a senior economist - specialising in tax policy - at the Ontario Ministry of Finance. He has published material across a breadth of public sector topics, including infrastructure finance, financial reporting, public procurement, fiscal policy, immigration and skills, and adult social care.

Alex is a Fellow of the Royal Society for the Encouragement of Arts, Manufactures and Commerce (RSA), member of the public sector committees of the Confederation of Asian and Pacific Accountants (CAPA) and Accountancy Europe, and sits on the editorial board for the academic book series Public Service Accounting and Accountability.

He studied at Oxford, Cambridge and Queen's universities.

Mark Johnson

Senior Subject Manager - Public Sector

Mark leads ACCA’s global public sector research as part of the Policy and Insights team, focusing on current issues affecting finance professionals working in the public sector across different countries. He has previously authored reports on public sector sustainability reporting and assurance, jointly published by ACCA, IFAC and the INTOSAI Development Initiative, as well as green budgeting and the evolving role of senior finance leadership in the public sector. Mark has a MA in Public Administration and Public Policy and a MSc in Public Financial Management. He is a qualified Chartered Public Finance Accountant and previously worked in local government in England.