Conference Agenda

Cultural heritage has acquired a new fundamental role in the global context, significantly contributing to the achievement of the Sustainable Development Goals (SDG)s. With the advancement of digitalization, a new way of conceiving and enhancing culture has developed, making heritage more accessible to a wider audience and facilitating its preservation. However, the relationship between the digitalization of cultural heritage and the SDGs remains underexplored. This study aims to fill this gap by examining how the digital transformation of artistic and cultural heritage can support the achievement of the SDGs with a value creation perspective. To achieve this goal, a case study is conducted in a context still little investigated, Southern Italy, with a specific focus on the “Complesso Sant’Agostino” in Benevento. The results demonstrate that the adoption of digital technologies within the “Complesso Sant’Agostino” significantly contributes to the achievement of multiple SDGs, including SDG 4 (Quality Education), SDG 9 (Industry, Innovation, and Infrastructure), SDG 10 (Reduced Inequalities), and SDG 11 (Sustainable Cities and Communities). Furthermore, these initiatives generate substantial public value by stimulating local economic growth, promoting environmental sustainability, and enhancing social inclusion. While previous studies have separately analyzed the impact of digitalization on either the SDGs or public value creation, this study bridges this gap by providing a clearer and more integrated perspective on their interconnections. Finally, this study expands the theoretical discussion on public value creation by applying the Triple Bottom Line approach to the cultural sector. Through this lens, it introduces a new analytical approach to assess how digital initiatives in artistic and cultural heritage contribute to the generation of public value across economic, social, and environmental dimensions.These technologies not only attract a broader audience, including individuals with disabilities or those geographically distant, but also enable the creation of more personalized and immersive experiences. the generation of public value across economic, social, and environmental dimensions. Moreover, this work offers several practical implications for organizations operating in the cultural sector, as well as for institutions and policymakers. For cultural organizations, the findings underscore the importance of adopting digital tools, such as virtual reality, mobile applications, and multimedia solutions, to diversify and enhance visitor experiences. For institutions and policymakers, the study highlights the strategic role of digital transformation in achieving SDGs. Policies that encourage the integration of innovative digital tools into cultural initiatives can amplify their societal and economic impact.

Purposes: This paper focuses on the digital disclosure of accounting information to promote accountability for different stakeholders, improving the relationships of public services with wide stakeholders, particularly with citizens. Although previous literature has given much attention to public accountability through the online disclosure of fiscal information (see for example, Cohen & Karatzimas, 2021; Manes Rossi et al., 2018; She & Michelon, 2019), the truth is that few studies have explored this topic in the specific context of small local entities like sub-city governments. Therefore, this paper focuses on the digital disclosure of accounting information to promote accountability for wide stakeholders, particularly citizens. Two research objectives were defined: (1) how are Portuguese sub-city governments (called parishes) promoting public accountability through the disclosure of accounting information on their website and (2) which contextual and institutional factors determine the digital accountability process?

Design/research methodology: The paper uses the content analysis method to collect a dataset about the digital disclosure of accounting information by Portuguese parishes. Data were obtained from the institutional website of these entities in three moments: 2015, 2020, and 2024, which gives a longitudinal picture of the way these entities are answering to challenges of digital accounting and public accountability.

Findings and implications: Whereas Portuguese parishes have fiscal transparency duties, we find evidence that they experience difficulties putting into practice the lens of public accountability through the online disclosure of accounting information. Although we observe a slight positive trend over 10 years, entities are still so far from having a good online communication with citizens. Furthermore, by using multivariate regression analysis, several drivers of the level of accountability were identified, including size, political ideology, participation in elections and the average income.

This research provides new insights and contributions to the theoretical and practical arena. First, it adds to prior research concerning the capacity of sub-city governments to become more transparent and accountable to different stakeholders, particularly citizens. Second, it contributes to the local policy and for policymakers to understand and design new digital arrangements to improve public accountability and promote a new centered-citizens approach through a dialogic accounting and accountability model. The attention paid by local authorities is yet more important when municipalities exercise high influence in the decision-making of sub-city governments. In addition, politics and governments should devote special attention to more rural spaces where parishes represent the first contact point with public services. In this case, openness and ready access to digital platforms can be yet more important. The study also contributes to practitioners and official managers of small local governments who can learn lessons about the contingencies and the specific conditions that can boost digital accountability in small local entities.

Originality: Although accountability and its determinants were analysed in some earlier studies, insufficient attention has been paid to small government entities, i.e. the level below that of municipalities. Furthermore, the number of longitudinal studies based on data collected from the institutional websites is limited.

Public Financial Management demands a sound procurement system for the socio

economic development of a nation. A constructive relationship between the

electronic government procurement (e-GP) system and good governance leads to a

prosperous and just nation. Although Nepal has undergone various reform initiatives

in public financial management, the questions of corruption, transparency and

accountability in government's spending still exist. This study assesses the impact of

the e-GP system in good governance by examining the opinions of stakeholders of

the e-GP system in Nepal, including the government. The data has been collected

through a survey questionnaire which was then analysed by the two-way analysis of

variance test supported by Chi-Square tests for hypothesis testing. The study found

the positive impact of e-GP on various dimensions of governance, and also

highlighted the system’s shortcomings for reforms and to be of benefit to all

stakeholders.