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Ian Ball
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Ian Ball

Principal architect of the New Zealand government’s financial management reforms, University of Birmingham

Ian Ball is an Adjunct Professor in the School of Accounting and Commercial Law at Victoria University of Wellington.

Until 2021, he was Chair of the Audit Committee for the financial statements of the New Zealand Government.

He was Chief Executive Officer of the International Federation of Accountants (IFAC) (2002-2013). Earlier, as Chairman of the IFAC Public Sector Committee (now the International Public Sector Accounting Standards Board) (1995-2000), he initiated and led the development of International Public Sector Accounting Standards.

While with the New Zealand Treasury (1987-1994) he was responsible (as Director of Financial Management Policy and Central Financial Controller) for the design, and then implementation, of the New Zealand Government’s financial management system and the development of the Public Finance Act 1989.

He has also been Professor of Accounting and Public Policy at Victoria University of Wellington (1994-2013) and a member of the New Zealand Accounting Standards Review Board and the Standards Advisory Council of the International Accounting Standards Board. In the period 2010-2014 he was closely involved in the development of Integrated Reporting, having chaired the Working Group and been a board member of the International Integrated Reporting Council (IIRC).

Ball is a Fellow and Life Member of the New Zealand Institute of Chartered Accountants, where he served as a member of the Council and of the Executive Board. He is also a member of the Chartered Institute of Public Finance and Accountancy. He has degrees in accounting from Victoria University of Wellington and a PhD from the University of Birmingham, England.

He is a recipient of the Chartered Institute of Public Finance and Accountancy’s President’s Medal and the New Zealand Institute of Chartered Accountants’ Life Membership distinction. He has also been awarded the International Federation of Accountant’s International Gold Service Award and its Outstanding Achievement Award. He is an Honorary Member of the Association of Chartered Certified Accountants (ACCA) and was awarded the Outstanding Contribution to the Accounting Profession by the Association of International Accountants (AIA). He has been named a “Top 10 Influencer” by International Accounting Bulletin.

Known As: The Father of Modern Public Sector Accounting.

Known For: Principal architect of the New Zealand government’s financial management reforms in the 1980s; Responsible for the development of the Public Finance Act 1989.

Education
PhD Government Finance & Administration, University of Birmingham · BCA (Hons) in Accounting, Victoria University of Wellington
Topics
Accounting · Government Administration · Public Sector Financial Management · Modernizing Government Accounting · Strengthening Public Net Worth · International Public Sector Accounting Standards · Improving Government Efficiency · Unlocking The Hidden Value of Government Assets · Generating Non-Tax Government Revenue.

In the Encyclopedia3

Talks & video3

Selected publications2

  1. 2025The Importance of the Balance Sheet in Managing Government Finances (w/ Dag Detter & John Crompton), January 23, 2025
  2. 2025Public Assets - Key to Meet Fiscal Challenges … But International Guidelines Need Updating (w/ Dag Detter), January 7, 2025

Positions & affiliations18

  • Adjunct Professor, Victoria University of Wellington (2018 - Present)
  • Chair, Audit Committee for the Financial Statements of Government, New Zealand Treasury (2014 - 2021)
  • Chief Executive Officer, International Federation of Accountants (IFAC) (2000 - 2013)
  • Chairman, Public Sector Committee of the International Federation of Accountants (IFAC) (1996 - 2000)
  • Professor of Accounting and Public Policy, Victoria University of Wellington (1994 - 2013)
  • Central Financial Controller, New Zealand Treasury (1990 - 1994)
  • Director of Financial Management Policy, New Zealand Treasury (1987 - 1989)
  • Ian Ball is an Adjunct Professor in the School of Accounting and Commercial Law at Victoria University of Wellington, Chair of the Audit Committee for the financial statements of the New Zealand Government, Principal of Public Sector Performance (NZ) Ltd, an advisor on government accounting matters to Japonica Partners and a member of the Advisory Group for the Korea Institute of Public Finance.
  • He was Chief Executive Officer of the International Federation of Accountants (IFAC) (2002-2013). Earlier, as Chairman of the IFAC Public Sector Committee (now the International Public Sector Accounting Standards Board) (1995-2000), he initiated and led the development of International Public Sector Accounting Standards. While with the New Zealand Treasury (1987-1994) he was responsible (as Director of Financial Management Policy and Central Financial Controller) for the design of the New Zealand Government’s financial management system and the development of the Public Finance Act 1989.
  • He has also been Professor of Accounting and Public Policy at Victoria University of Wellington (1994-2002) and a member of the New Zealand Accounting Standards Review Board and the Standards Advisory Council of the International Accounting Standards Board. In the period 2010-2014 he was closely involved in the development of Integrated Reporting, having chaired the Working Group and been a board member of the International Integrated Reporting Council (IIRC).
  • Ian Ball is a Life Member of Chartered Accountants Australia and New Zealand, and a member of the Chartered Institute of Public Finance and Accountancy. He has accounting degrees from Victoria University of Wellington and a Ph.D. from the University of Birmingham, England.
  • Ian Ball has previously served as an IIRC Board member. He is a Principal Advisor at IFAC and Chairman of CIPFA International. Ball was Chief Executive Officer of IFAC between 2002 and 2013. He had previously served as a member of IFAC’s Nominating Committee and as Chairman of its Public Sector Committee.
  • Prior to assuming the role of CEO at IFAC, he was Principal of Public Sector Performance (NZ) Ltd. and Professor of Accounting and Public Policy at Victoria University of Wellington, New Zealand. From 1987 through 1994, he was with the New Zealand Treasury, first as Director of Financial Management Policy and then as Central Financial Controller.
  • Ball is a Fellow and Life Member of the New Zealand Institute of Chartered Accountants, where he served as a member of the Council and of the Executive Board, and a Fellow of CPA Australia. He is also a member of the Chartered Institute of Public Finance and Accountancy. He has degrees in accounting from Victoria University of Wellington and a PhD from the University of Birmingham, England.
  • Ian Ball has been the CEO of IFAC since 2002. Prior to this role, he was Principal of Public Sector Performance (NZ) Ltd and Professor of Accounting and Public Policy at Victoria University of Wellington, New Zealand, a position he still holds. Ball is a Fellow of the New Zealand Institute of Chartered Accountants, where he served on both the Council and Executive Board, and of CPA Australia. He is also a member of the Chartered Institute of Public Finance and Accountancy in the United Kingdom. He has degrees in accounting from Victoria University of Wellington and a PhD from the University of Birmingham, England.
  • He is a recipient of the Chartered Institute of Public Finance and Accountancy’s President’s Medal and the New Zealand Institute of Chartered Accountants’ Life Membership distinction, and he has been named a “Top 10 Influencer” by International Accounting Bulletin.
  • Chief Executive Officer, International Federation of Accountants (IFAC) (2002 - 2013)
  • Chairman, Public Sector Committee, International Federation of Accountants (1996-2000)