Setting high
professional
standards for
public services
around the world
February 2016
This report updates ACCA’s policy
positions on a range of themes
for public services. It sets out
ACCA’s policies for members,
governments, employers
and a wide range of external
stakeholders with an interest in
public services.
The report:
good governance that take
into account both the ‘hard’
factors of systems, procedures
and audit and the ‘soft’ factors
relating to developing a strong
ethical culture
effective public fnancial
management
of the quality of information
available (both fnancial and
service delivery) to help inform
decision making
performance management
skills for fnance professionals.
First published as Setting High Professional
Standards for Public Services Around the
World, ACCA, September 2010.
Second edition published February 2013.
Third edition published February 2016.
About ACCA
ACCA (the Association of Chartered Certifed
Accountants) is the global body for professional
accountants. It offers business-relevant, frst-choice
qualifcations to people of application, ability and
ambition around the world who seek a rewarding
career in accountancy, fnance and management.
ACCA supports its 178,000 members and 455,000
students in 181 countries, helping them to develop
successful careers in accounting and business, with the
skills required by employers. ACCA works through a
network of 95 offces and centres and more than
7,110 Approved Employers worldwide, who provide
high standards of employee learning and
development. Through its public interest remit, ACCA
promotes appropriate regulation of accounting and
conducts relevant research to ensure accountancy
continues to grow in reputation and infuence.
Founded in 1904, ACCA has consistently held unique
core values: opportunity, diversity, innovation, integrity
and accountability. It believes that accountants bring
value to economies in all stages of development and
seek to develop capacity in the profession and
encourage the adoption of global standards. ACCA’s
core values are aligned to the needs of employers in
all sectors and it ensures that through its range of
qualifcations, it prepares accountants for business.
ACCA seeks to open up the profession to people of
all backgrounds and remove artifcial barriers,
innovating its qualifcations and delivery to meet the
diverse needs of trainee professionals and their
employers. More information is available at:
accaglobal
I am delighted, on behalf of the ACCA
Global Forum for the Public Sector, to
present this third edition of “Setting high
professional standards for public services
around the world”. This edition updates
ACCA’s policy positions on a wide range
of public sector issues taking into account
the signifcant recent and ongoing
developments in and pressures on public
service providers around the world. Our
policies are an integral and important
aspect of ACCA’s global strategy and are
consistent with it. The paper has a varied
and wide-ranging scope, covering many
key issues including models and principles
for governance (page 9), effective public
fnancial management (page 17),
integrated reporting (page 21), the use of
international standards for reporting and
audit (page 23) and effective performance
management (page 29).
ACCA is not itself a public service provider;
however, it is a leading professional
organisation for, and trainer of, fnance
professionals who play a very signifcant
role in the effective functioning of public
sectors in countries around the world and
inputting fnance into politics. This paper
sets out how the contribution of fnance
professionals is crucial to achieving
effective public fnancial management
and governance. It demonstrates how
consistent policies led by fnance
professionals such as ACCA members
help public service providers to meet the
huge challenges in today’s public sector.
I believe this paper will be useful to all
stakeholders in the public sector. It will
assist ACCA members in presenting
and acting consistently with ACCA’s
global policy positions, and it sets out
those policies clearly for a range of
counterparts including governments,
civil service organisations, agencies,
employers and stakeholders with an
interest in public services.
Stephen Emasu
Chairman
PublicSector Global Forum, ACCA
Foreword
I am delighted to present this
third edition of “Setting high
professional standards for public
services around the world”.Contents
Introduction – The importance of public services ......6
1. Criteria for achieving good governance in public services ..........9
2. Criteria for achieving strong public fnancial management ......17
3. Information reporting .21
4. Criteria for effective performance management .29
5. Key skills for fnance professionals in the public sector .32
Appendix: Defnitions of the public sector and the public interest ........35
References .38
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