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This teaching case is set in Penghu at the end of 2023. The protagonist, Wang An-Cheng (pseudonym), was not a formal government officer but a consultant appointed by the Penghu County Government to review the strategic design of the 22nd Penghu International Fireworks Festival (PIFF) for 2024, with a specific task: assess whether the festival schedule should be extended.

PIFF was Penghu’s flagship event and a critical economic lifeline. After the COVID-19 shock, local tourism businesses were eager to stabilise revenue and employment. They pressured the county to extend the festival beyond its usual spring to early summer window into...

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