Carlotta Magri, Federico Bertacchini, Pier Luigi Marchini and Isabella Mozzoni
This study aims to bridge a gap in literature by exploring the impact of art and culture projects on primary internal stakeholders (i.e. employees), focusing on the…
Abstract
Purpose
This study aims to bridge a gap in literature by exploring the impact of art and culture projects on primary internal stakeholders (i.e. employees), focusing on the micro-foundations of corporate social responsibility (CSR).
Design/methodology/approach
The analysis uses a qualitative approach, using a single-case study and semi-structured interviews. The single-case study focuses on art and culture projects developed by companies participating in the public contest promoted by Parma City of Culture 2020. The analysis relies on the information gathered from interviews with the employees who were involved in the projects of seven of the winning companies.
Findings
The results suggest that employees positively assess their participation in CSR activities based on art and culture projects. Specifically, through their direct involvement in the competition employees manage to experience meaningfulness and they attribute intrinsic motives to these types of activities.
Originality/value
This study analyses the effectiveness of a publicly endorsed CSR initiative oriented towards internal social enhancement based on art and culture projects, leveraging the unique case of Parma City of Culture 2020. The findings might be beneficial to both companies and regulators aiming to achieve internal social enhancement. This study contributes to existing literature on the social dimension of CSR by emphasising the key role of art and culture projects in the organisational context and by opening new avenues for future research.
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Simone Fanelli, Chiara Carolina Donelli, Antonello Zangrandi and Isabella Mozzoni
Opera houses have been traditionally publicly financed in many western countries. However, today many opera houses are facing serious financial troubles, due to the recent…
Abstract
Purpose
Opera houses have been traditionally publicly financed in many western countries. However, today many opera houses are facing serious financial troubles, due to the recent financial crisis. There is thus a widespread public debate on measures to ensure agency efficiency for performing arts organizations. Focusing on the reform implemented recently in Italy, which submitted opera houses that had severe financial difficulties to a recovery plan and encouraged forms of collaborative governance (CG), the purpose of this paper is to investigate the impact of CG on the performance of the arts sector.
Design/methodology/approach
Multiple case studies are used, on longitudinal data from multiple sources over a period of up to five years, in order to triangulate the narrative of financial and artistic performance and ensure trustworthiness. The study thus spans the period before the Bray Law came into force (2013) and covers the entire period in which recovery plans were implemented.
Findings
The analysis explores how opera houses are building sustainability for themselves and the community in terms of financial and artistic performance through CG. Various forms of CG adopted yielded positive results. Furthermore, more robust forms of CG generated better performance, especially from a financial point of view.
Originality/value
This paper adds to the limited knowledge of CG in the non-profit sector by bridging the fields of agency performance and CG. It discusses how the introduction of forms of CG can build up long-term sustainability, solving the dilemma of how to achieve financial equilibrium without compromising artistic quality, focusing on the case of opera houses, which are notably affected by Baumol’s cost disease.
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Gioacchino Benfante, Alessandro Casali, Isabella Mozzoni and Marco Ferretti
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…
Abstract
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.