Policy and insights report
ACCA's latest report outlines how public sector finance leaders can build trust and deliver purposeful impact
This report highlights the major challenges facing finance leaders in the public sector and explores the ways in which they can lead with purpose to build public trust and support the delivery of effective public services.
The report’s conclusions are based on interviews with senior finance leaders across different types of public sector organisations in different parts of the world.
In September and October 2025 ACCA spoke to eight finance leaders about working in different parts of central and local government as well as delivery bodies. Our interviewees were based in seven different countries.
Five key principles
From the conversations, five key principles for finance professionals in leadership roles were identified:
- Understand the changed landscape.
- Act with integrity.
- Use data better.
- Drive the sustainability agenda.
- Collaborate wherever possible.
The report – which reflects the ACCA’s policy priorities of bridging the skills gap, driving sustainable business, and championing the professional accountant – explores these principles.
The contributors to this research recognised their dual responsibilities as leaders of the finance function and ‘heads of profession’ for finance staff, as well as their wider role in shaping the direction of the organisation.
Communicate and inspire
By leading with purpose, finance leaders can deliver the priorities of political leaders and the wider public. But to achieve these goals, they must communicate and inspire staff to deliver.
When attracting and retaining staff is a challenge for many public sector organisations, motivating staff and reminding them of the underlying purpose of the public sector is more important than ever.
ACCA is grateful to the those who gave their time and insights, including Vincent Lim, Owen Davies, Stavri Ttofa, Asif Khan, Ayesha Javed, Gary Kent, Adefarakan Fisayo and Gulshan Khanym.
Policy and insights report
"The triple challenges of fiscal and demographic pressures, changing citizens’ expectation and declining trust present a markedly different landscape compared to a decade ago. Reflecting on and recognising a sense of purpose provides motivation for finance leaders shaping their organisation’s response to the trends facing the public sector."
