Tourism is a relevant sector in terms of social development, considering its contribution to the quality of life for people with special needs. Accessible tourism, by virtue of its complexity, requires the development of studies on the collaboration among different actors. This leads to this article’s research interest in the public—private partnership (PPP) as a managerial tool that allows cooperation and that can support the development of accessible tourism objectives in marine protected areas (MPAs). Applying the case study methodology, we investigate certain aspects characterizing PPPs governance. Answering the two proposed research questions, we conclude that (1) sharing similar moral values facilitates trust between the partners and (2) differing skills of the partners represent advantages in facing the complexity related to accessible tourism objectives.