BASILIO ACERETE is Senior Lecturer in the Department of Accounting and Finance at the University of Zaragoza, Spain PINAR AKKOYUNLU is Associate Professor in the Department of Public Finance at Istanbul University, Turkey NICHOLAS ANDERSON is Senior Vice-President at the Swedish Export Credit Corporation (SEK) DARINKA ASENOVA is Reader in the Department of Accounting, Finance and Risk at Glasgow Caledonian University, UK MIROSLAV BEBLAVY is Associate Professor of Public Policy at the Comenius University in Bratislava, Slovakia, Chairman of the Slovak Governance Institute and Senior Research Fellow at the Center for European Policy Studies in Brussels, Belgium MATTHIAS BECK is Professor of Public Sector Management and Research Director at the University of York Management School, UK IAN ELLIOTT is Lecturer and Programme Leader of the Executive Masters in Public Services Management at Queen Margaret University, UK JOHN HOOD is Senior Lecturer in the Department of Accounting, Finance and Risk at Glasgow Caledonian University, UK NEVENKA HROVATIN is Professor of Economics in the Faculty of Economics, University of Ljubljana, Slovenia SURK-TAE KIM is Professor in the Department of Public Administration at Kyungpook National University, Daegu, South Korea HULYA KIRMANOGLU is Professor in the Department of Public Finance, Faculty of Economics at Istanbul University, Turkey PETER MEDERLY is Associate Professor at Comenius University in Bratislava, Slovakia EMILIA SI?AKOVA-BEBLAVA is Associate Professor of Public Policy at the Comenius University in Bratislava, Slovakia HARTWIG PAUTZ is Lecturer in the Department of Economic Studies and International Business at Glasgow Caledonian University, UK BILL STEIN is Senior Lecturer in the Department of Accounting, Finance& Risk at Glasgow Caledonian University, UK