Mariafrancesca Sicilia is Associate Professor of Public Sector Accounting and Management at the University of Bergamo, Italy. She has published extensively on public sector accounting, accountability, performance measurement and management and co-production of public services. Ileana Steccolini is Full Professor of Accounting at the University of Essex, UK. She is the Co-editor of Financial Accountability and Management and the Chair and Founder of the International Research Society for Public Management (IRSPM) Public Service Accounting and Accountability Group. She has published extensively on public sector accounting, accountability, performance measurement and governmental financial resilience.