Nils Soguel is professor of public finance in the Swiss Graduate School of Public Administration at the University of Lausanne, Switzerland. He is currently Chair of the Swiss Public Sector Financial Reporting Advisory Committee. Pirmin Bundi is professor of public policy and evaluation in the Graduate Institute of Public Administration at the University of Lausanne, Switzerland. Tobias Mettler is professor of Information Management at the Institut de hautes études en administration publique at the University of Lausanne, Switzerland. He is an associate editor of the European Journal of Information Systems and Information Policy. Sophie Weerts is professor of public law and regulation in the Graduate Institute of Public Administration at the University of Lausanne, Switzerland.