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The purpose of this paper is to study the select Smart Cities of Czech and Indian counterparts and assess the extent to which open government data (OGD) standards are being adhered to using select indicators.

This study integrates the benchmarking frameworks provided in literature on OGD and apply them to evaluate the OGD standards of the Smart Cities’ websites.

Whereas the Czech Smart Cities are relatively more advanced in their OGD initiatives, the Indian counterpart is far lagging behind in their endeavors.

While there are many studies on OGD and Smart Cities, there has been no study which seeks to appreciate if the OGD initiatives are being adhered to by the Smart Cities.

This chapter examines the experience of Russia's cities in the implementation of smart solutions. Previous theoretical and empirical studies cover a variety of dimensions, involved in the concept of a smart city, and practical issues concerning technologies, urban management, business models which improve urban residents' quality of life through digital technologies, artificial intellect under the conditions of creating appropriate infrastructure. In this chapter, we present the results of the analysis of some significant information about smart solutions deployed in Russian cities nowadays. We show how smart solutions get allocated among Russian cities and among different domains of this kind of solutions. Unlike most of other countries, smart solutions in Russia are less concentrated in such domains such as sustainable development or transport. Instead, a large number of relevant projects in Russia are concentrated in the field of informatization of urban life and energy efficiency. This feature is associated with budget centralization, the implementation of national programs by the Russian Federal Government. Consequently, in general, the Russian model of a smart city is less focused on demand, but to a greater extent it can be classified as supply-driven.

This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites.

The study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports.

The results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed.

Systematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.

The purpose of this paper is to investigate information dissemination related to the United Nations’ Sustainable Development Goals (SDGs) on German local governmental websites in metropolitan areas. With the growing importance of urban areas for sustainable development, the Association of German Cities recommended an official commitment to the SDGs of all cities. In this paper, the author analyzes which cities report about their commitment to the SDGs on their governmental websites, what thematic information with regard to the SDGs is published on these websites and the role of partnerships and citizen participation in relation to the SDGs.

Content analysis of local governmental websites of the 15 largest German cities was conducted in July 2018.

The SDGs found their way into several German cities and their corresponding governmental websites. The most prevalent topics linked to the SDGs are education, climate protection, fair trade, energy and mobility. The cities have different strategies in informing about the goals. Most cities emphasize the role of citizen participation and partnerships on their websites.

The analysis of websites can only provide a snapshot of reality as the content changes permanently. Further, a limited number of cities were considered which should be expanded in future research.

This study shows examples of German cities raising awareness on the SDGs and demonstrates gaps in doing so. It can help other cities in identifying possibilities and opportunities to deal with the SDGs and raise awareness on them by publishing related information on governmental websites.

There is widespread agreement that the tourism sector should address the issue of sustainability. The purpose of this study is to analyze the digital accessibility of the cities awarded as European Capitals of Smart Tourism for their innovative, accessible and sustainable practices by the European Commission.

An analysis of the digital level of accessibility of 50 uniform resource locator (URL) of European cities was undertaken. The analysis followed the international evaluation requirements of the World Wide Web (W3C).

The results show that none of the official Web pages analyzed obtained 100% in relation to the digital accessibility requirements. The main factors that pose barriers to communication and interaction were identified.

The paper encourages smart tourism destinations to overcome the challenge of matching both dimensions of accessibility to obtain barrier-free information to ensure cities are inclusive and sustainable in line with Agenda 2030 (sustainable development goal [SDG] 11).

The concept of tourism for all receives special attention in the sector, and this notion is reflected in the UN SDGs. However, accessibility has not been extensively analyzed in relation to the cohesion between the digital and the physical dimension. Tourism research tends to focus on accessible experiences within destinations. This paper introduces a new insight into the key issue of digital accessibility, which can promote destination choice and influence the tourism experience.

人们普遍认为, 旅游业应该解决可持续性问题。本研究旨在分析被欧盟委员会授予欧洲智慧旅游之都的城市的数字可及性, 以了解其创新、可及和可持续的做法。

对50个欧洲城市的URL的数字可及性进行了分析。该分析遵循万维网（W3C）的国际评估标准。

结果显示, 所分析的官方网页中没有一个获得100%的数字无障碍要求。对交流和互动构成障碍的主要因素被确认。

全民旅游的概念在该领域受到特别关注, 这一概念也反映在联合国可持续发展目标（SDGs）中。然而, 无障碍性还没有被广泛地分析到数字和物理层面之间的凝聚力。旅游研究倾向于关注目的地内的无障碍体验。本文对数字可及性这一关键问题提出了新的见解, 它可以促进目的地的选择并影响旅游体验。

本文鼓励智能旅游目的地克服挑战, 使无障碍环境的两个维度相匹配, 以获得无障碍信息, 确保城市的包容性和可持续性符合2030年议程（SDG 11）。

Existe un acuerdo generalizado en el sector turístico para abordar la cuestión de la sostenibilidad. Este estudio pretende analizar la accesibilidad digital de las ciudades premiadas como Capitales Europeas del Turismo Inteligente por sus prácticas innovadoras, accesibles y sostenibles por la Comisión Europea.

Se realizó un análisis del nivel de accesibilidad digital de cincuenta (50) URL de ciudades europeas. El análisis siguió las normas internacionales de evaluación de la World Wide Web (W3C).

Los resultados muestran que ninguna de las páginas Web oficiales analizadas obtuvo el 100% en relación con los requisitos de accesibilidad digital. Se identificaron los principales factores que suponen barreras para la comunicación y la interacción.

El concepto de turismo para todos recibe especial atención en el sector y esta noción se refleja en los Objetivos de Desarrollo Sostenible (ODS) de la ONU. Sin embargo, la accesibilidad no se ha analizado ampliamente en relación con la cohesión entre la dimensión digital y la física. La investigación turística tiende a centrarse en las experiencias accesibles dentro de los destinos. Este artículo introduce una nueva perspectiva sobre la cuestión clave de la accesibilidad digital, que puede promover la elección del destino e influir en la experiencia turística.

El documento anima a los destinos turísticos inteligentes a superar el reto de hacer coincidir ambas dimensiones de la accesibilidad para obtener información sin barreras que garantice que las ciudades sean inclusivas y sostenibles en línea con la Agenda 2030 (ODS 11).

The goals of the contemporary environment in this new era of the Internet of Things (IoT), digital technologies (DTs) and smartisation are to enhance economic, social and environmental sustainability while also concentrating on the citizens' quality of life. As these initiatives advance, more determination is required to offer effective approaches to the problem posed by the accomplishment of the Sustainable City Project in Nigeria as a developing nation. To address these problems and facilitate the process for Nigeria's major cities to become ‘smart cities’, universities, research institutions and other stakeholders must collaborate alongside. This chapter aims to establish a model or framework that addresses urban intelligence, social inclusion, resilience and technological innovation, mobility, urbanisation and residents' quality of life. The reviews of the characteristics and management of smart cities in developed countries were documented to serve as a comparison study of the cities in African sub-Saharan regions. This will assist in building models that can produce predictions about possible smart solutions in the areas of mobility, urban infrastructure and ecological problems brought on by climate change in African cities. This chapter brings attention to the body of knowledge by envisioning the benefits to the government and citizens in making appropriate decisions to enhance sustainable development, a better resilience environment, improved infrastructure, smart city environments and residents' quality of life. The study's implications centre on how the government could prioritise urban features and services as indicated in the smart cities framework.

On review of literature on “Smart Cities”, it can be asserted that there are multiple definitions of the term “Smart Cities”; however, a universally accepted definition of “Smart Cities” has not been adopted till date. In these circumstances of uncertainty, this paper aims to propose a conclusive definition of “Smart Cities” from systems thinking view.

The key properties, components and dimensions of “Smart Cities” were identified through text analysis of existing definitions of smart cities in literature using tools such as word cloud, network graph, bubble chart, mind map and web chart of top keywords. The definitions were further subjected to principal component analysis to identify the key components such as characteristics and enablers of “Smart Cities”. The concept of “Smart Cities” was then examined from systems thinking view, to arrive at a systemic understanding of the concept, as it examines the key elements of Government, Citizens and Business using the Golden Circle tool (Why, What and How). Thereon, the interactions between these elements were scrutinized by drawing a Systemigram, which aided in constructing the definition of “Smart Cities”. Thereafter, the validity of the definition was empirically tested by applying it to a set of cities and testing the efficiency of cities through data envelopment analysis.

The Literature Review and definition analysis of “Smart Cities” have not only facilitated in identifying elements of widely accepted constructs of “Smart Cities” also helps in advancing a formal conceptual definition of “Smart Cities”. A formal definition, which is commonly accepted, would enable researchers in advancing theory and building measurement instruments for “Smart Cities”.

Given the fact that there is no uniform definition of “Smart Cities” leading to varying standards for conceptualization or construction of a “Smart City”, this paper attempts to propose a formal conceptual definition of “Smart Cities” from systems thinking view. Thus, this paper shall not only attempt to advance theory building of the concept of “Smart Cities” but shall also provide a reference to researchers and practitioners, to enable them to build appropriate measures for Smart Cities.

This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.

This study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.

Performance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.

Theoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.

The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals?

This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature.

The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties.

This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges.

This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

Successful smart cities' implementation will require organisational leadership decision-making competences. The foundation of smart cities is digital technologies; many of these technologies are emerging technologies that require IT skills, which are scarce and will exacerbate the battle for talent between organisations. Filling the talent gap will necessitate global hiring, which has implications for organisational culture, cultural diversity and organisational leadership. Organisational cultural mix is an important contributor to leadership decision-making. However, decision-making is underpinned by trust. Blockchain is an emerging technology that has the potential to engender organisational trust in decision-making and, by extension, in the leadership with the ‘right’ organisational culture. Smart cities will be required to leverage emerging technologies to give business performance a competitive advantage and use emerging technologies’ applications to build a sustainable competitive advantage.