Stephen P. Osborne is Professor of International Public Management and Director of the Centre for Public Services Research, at the University of Edinburgh Business School, Scotland. He is also President of the International Research Society for Public Management and Editor of Public Management Review . He has researched, written and spoken extensively upon public management reform, public governance and the role of the Third Sector in public services delivery.Amanda Ball is Professor of Accounting at the University of Canterbury, Christchurch, New Zealand. She has researched and written extensively on social and environmental accounting, auditing and accountability in public sector… organisations internationally.