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- Taking Stock of PPP and PFI Around the World
 - Winch, Onishi and Schmidt, 2012. In the aftermath of the most significant financial crisis in decades, governments are seeking new forms of financing to support sustainable public services. This report offers an interesting insight into how governments are approaching public private partnership (PPP) and private finance initiative (PFI) schemes across 10 countries. The research includes two European countries with ‘mature’ approaches to PPPs (France and the UK), and eight Asian countries with growing use of PPPs (China, India, Indonesia, Japan, Malaysia, Singapore, South Korea and Thailand). (Ref: RR-126)
- Parliamentary Financial Scrutiny in Hard Times
- Gillian Rollason, December 2011. Parliamentary scrutiny of public spending is essential for holding governments to account for money spent. Case studies conducted in Australia, Canada, Ireland and the UK show that it is not taken seriously enough. The outdated ‘estimates supply votes’ process used in Westminster-style systems is a key barrier to effective parliamentary scrutiny of government finances. Governments may use the financial crisis to reduce scrutiny rather than enhance it. Parliamentarians, even those on select committees, are not trained for such scrutiny and their powers of intervention are limited or non-existent.
- Risk and Reward: Shared Perspectives
- ACCA, April 2011. The challenge for business entities of all kinds is to ensure that the business rewards they seek are supported by sensible management of the risks that confront them. Those who govern entities are responsible for ensuring that they pay due attention to all material risks, including ethical and behavioural risks. This paper contains a number of individual perspectives on these themes.
- Accounting for Health
- Hay, Jen and Lievens, February 2011. What is the relationship between expenditure on healthcare systems and health outcomes? This relationship has attracted particular attention because, in many countries, expenditure on healthcare is rising faster than income. In addition, with increasingly constrained economic and financial circumstances the need to maximise health outcomes is ever more pressing. This report on the drivers of health outcomes reviews why some countries with the same level of income produce better health outcomes than others. (Ref: RR-121)
- Sustainability Reporting Matters: What Are National Governments Doing About It?
- Hannah Jones, December 2010. This paper makes a number of recommendations for national governments and organisations that are responsible for developing guidelines and frameworks for sustainability reporting in the future.
- Setting High Professional Standards for Public Services Around the World
- Gillian Fawcett, 2010. This paper sets out ACCA’s policy positions on public sector issues around the world, from how ACCA defines the public sector to what ACCA believes constitute effectively-governed public services.
- Management Consultants and Public Sector Transformation
- Gillian Fawcett, October 2010. This paper outlines the costs, roles and impacts of management consultants within the public sector, and examines the evidence about how effective management consultants are at adding value to the organisations with which they work.
- Improving Public Sector Financial Management in Developing Countries and Emerging Economies
- Gillian Fawcett, June 2010. This paper explores common issues, lessons learnt and effective practice through a number of case studies where ACCA has worked with a range of governments, regulators and stakeholders from Botswana, Pakistan, Vietnam, Zambia and Zimbabwe.
- Enhancing External Audit: Learning from the Public Sector
- Gillian Fawcett, January 2010. This paper compares and contrasts public sector audit with the private sector audit of listed companies in the UK. It considers pricing, risks and audit liability across the public and private sectors, together with examining different practices for auditing the financial opinion, corporate governance, arrangements to prevent and detect fraud and corruption, value for money, and reporting. We draw conclusions on what, if anything, private sector audit can learn from public sector audit and set out some key future audit challenges.
- Performance Targets
- Gillian Fawcett, January 2010. This paper examines the utility of technocratic techniques for addressing social objectives, with specific reference to examples of public service agreement targets (PSAs) set by the UK government for addressing inequalities. It also sets out to provide a better understanding of the relationship between resources committed and benefits achieved. It outlines how target setting, the quality of information, and cost–benefit analysis can be strengthened to support performance measures for addressing inequalities in the UK.
- ACCA PFI Survey - Summary Results
- ACCA, September 2002. A survey of ACCA members working in the UK public sector has shown that public sector accountants do not generally believe that the Public Finance Initiative (PFI) provides value for money for the public sector.
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