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

Principal Consultant, IPSASB

BA Hons, MSc Oxon, MPhil Cantab, FRSA

Alex is engaged as a Principal Consultant with the IPSASB, supported by World Bank funding, to develop public sector reporting standards focused on climate-related disclosures.

Previously, Alex worked at the Association of Chartered Certified Accountants (ACCA), where he led the global accountancy body’s public sector strategy. He concluded his tenure at ACCA with an internal secondment to the Strategy Leadership Team. In this role, he developed the organization’s sustainability strategy, increased the maturity of its net zero approach, and produced the organization’s ISSB implementation roadmap. Earlier in his career, Alex worked across central, provincial and local government in the UK and Canadian civil service, including as a Senior Economist - specializing in tax policy - at the Ontario Ministry of Finance.

Alex is a Fellow of the Royal Society for the Encouragement of Arts, Manufactures and Commerce (RSA). 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.