Luca Zan is Alma Mater Professor at the University of Bologna, Italy, and Director of GIOCA_Research Group. He was a long-serving adjunct faculty at Heinz College, CMU, Pittsburgh, and CAFA, Beijing, teaching arts management. His research interests include management of heritage and arts organizations, strategic change processes and management and accounting history.Maria Lusiani is Associate Professor of Accounting and Business Administration at the University of Bologna, where she teaches Management Control Systems, and Management of Artistic and Cultural Organizations. Her research deals with management and accounting practices in cultural and creative settings, accounting history and qualitative research methodologies.Jessica Tanghetti is a post-doctoral research fellow at the University of Bologna, Italy, where she is involved in a Horizon 2020 funded project on the societal value of culture. Before joining University of Bologna, she was post-doctoral research fellow at Ca’ Foscari University in Venice. Her research deals with museum and art management, cultural work, crafts and creative clusters.