The paper explores how public financial management can be improved and capacity strengthened in developing countries and emerging economies. It draws upon specific case studies from Botswana, Pakistan, Vietnam, Zambia and Zimbabwe. The Association of Chartered Certified Accountants (ACCA) has worked with governments, regulators and stakeholders to improve public financial management. The paper highlights the importance of Accountants bringing value to economies at all stages of their development and seeking to develop capacity in the profession and encourage the adoption of global standards. The values of ACCA are aligned to the needs of employers in all sectors and the paper suggests that the profession should be opened up to people of all backgrounds and remove artificial barriers.
