This paper addresses the conditions that can facilitate the long-term effectiveness of civic crowdfunding fundraising strategies. While previous studies have provided a broad picture of the possible conditions for fostering effective fundraising strategies, most have considered the implications of fundraising only for management or only for cultural policy, neglecting an integrated approach that contemplates the needs of both. Thus, this work integrates cultural management and cultural policy perspectives by discussing a specific exploratory case study: Art Bonus, a cultural patronage tax incentive strategy introduced by the Italian government in 2014, which also includes civic crowdfunding features. To the best of our knowledge, Art Bonus is the first national civic crowdfunding platform supported by a national government. As an innovative and unique platform, its analysis is particularly relevant. This work analyzes the system’s functioning and the results obtained in its first years of operation (2014–2016) by accessing the public database relating to the donations transited through the platform. While the initiative effectively channeled more fundraising resources into the cultural sector, the results also illustrate potential points for improving such a system.

Purpose: This research aims to contribute to the ongoing debate on the prospective advantages of implementing accrual accounting in countries where such a transition is underway, with a focus on Italian municipalities. The research seeks to ascertain the requisite conditions, in public sector accounting mangers’ perception, for a useful transition from modified cash accounting to full accrual accounting within the Italian context. Design/methodology/approach: The methodology adopted is Qualitative Comparative Analysis, which involves conducting a survey through semi-structured interviews with accounting managers in municipal accounting departments. The sample is drawn from municipalities in the Emilia-Romagna region with populations exceeding 15,000 inhabitants. Findings: The study shows that some stakeholders have a tangible demand for financial statement information. They believe that accrual accounting statements provide accurate insights into municipal financial health and that these statements are comparable across municipalities. All these factors together constitute sufficient conditions for considering useful the implementation of accrual accounting in local governments, in the opinion of public sector accounting managers. Originality/value: This paper contextualises the broader international debate on transitioning to full accrual accounting in the New Institutional Sociology framework. The Qualitative Comparative Analysis is an underutilised methodology within the field of public sector accounting, and the public sector accounting managers’ point of view is scarcely investigated in literature.

265This paper explores the application of collaborative governance in the cultural sector, focusing on its effectiveness in managing relationships with funding stakeholders. Through a qualitative case study of “Parma 2020+21—Italian Capital of Culture,” the study examines the city’s shift from a centralised cultural “government” to a more inclusive cultural “governance” model characterised by shared decision-making among diverse stakeholders. The analysis defines collaborative governance as a formal, multi-stakeholder engagement process that fosters collective decision-making in public cultural initiatives. It focuses on building public-private synergies and attracting private investment for financial sustainability. The study demonstrates how collaborative governance strengthens stakeholder involvement, particularly with local communities and the private sector, promoting a participatory approach to cultural governance. The findings show collaborative governance’s potential to create effective governance frameworks that facilitate the planning and execution of cultural programmes, emphasising the importance of trust and the role of orchestrators. They also highlight collaborative governance’s capacity to mobilise resources and enhance strategic public-private collaboration. This case study offers practical insights and contributes to the broader theoretical discourse on collaborative governance’s adaptability and impact on cultural governance. <!----> <!----> <!----> <!---->

Over the past decade, cities have emerged as centres of economic, social and environmental development. Challenges such as an ageing population, issues of inclusion, evolving poverty, migration patterns and environmental preservation are among the issues urban areas faced. In such a complex environment, municipalities are expected to play a pivotal role in territorial governance. The increasing responsibilities and the reduction of financial resources often generate financial crises for municipalities. In this scenery, a smart city framework, based on innovative collaborative governance and the use of technology, offers a potential roadmap to guide public administrations in overcoming urban crises. Focusing on the case study of Parma and its transformation into a smart city, the paper witnesses a potential blueprint for administrations seeking to implement virtuous processes capable of establishing an efficient and effective model for smart services. Parma, which represents the second largest city in the Emilia-Romagna region, in northern Italy, and a key hub for food production in Europe, offers a fascinating example. In fact, Parma has not only managed to overcome the crisis but, since 2017, has also become one of the top smart cities in the annual “ICity Rank index”. Furthermore, the smart city framework has provided Parma with an urban ecosystem that has strengthened its resilience. This paper examines how a near-default financial crisis triggered the implementation of a smart city model, and how a collaborative governance model, operationalised through a smart city strategy used as a window of opportunity, supported both financial recovery and cross-domain administrative reform.