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The purpose of this paper is to focus on explaining the concept of a smart citizen and in what way it is related to and dependent on smart government.

To study this specific use case, researchers use “Qualitative Research.” For the review of the literature, the authors used an indirect citation. Additionally, VOSviewer software was used to evaluate the research data for this paper.

As researchers, the authors will explain how smart governments lay the foundation for transforming an ordinary citizen into a smart citizen. Also, they will be highlighting the significance and importance of citizens becoming smart in the future and how it will give an edge to any country over others in terms of development and growth.

After it, the authors will be sharing the essential qualities that are joined together to make a smart citizen and able to distinguish between a common citizen and smart citizen. Finally, creating an understanding of it, the emphasis will be on the facilities and services smart citizens will get under a smart government, which will eventually increase the smartness of the citizens.

The purpose of this paper is to introduce the special issue about generation of public value through smart technologies and strategies. The key argument is that smart technologies have the potential to foster co-creation of public services and the generation of public value in management processes, based on the collaborative, social and horizontal nature of these smart technologies. Understanding these processes from a public management perspective is the purpose of this paper and the rest of the special issue.

The approach to this paper is a theoretical and conceptual review, whereas practical implications both for scholars and practitioners arise from the review of the literature and the conceptual approximation to the notion of smartness in technologies and government. This approach is rooted in the potential of the latest smart technologies and strategies to transform public administrations and to better understand and cope societal problems.

The conceptual and theoretical perspective of this paper offers ideas for future developments. The content of this paper shows that new smart technologies and strategies will shape, and will be shaped by, the future of public organizations and management. This paper illustrates the process of change in public value generation over time, as a result of different public management paradigms (from traditional public administration to new public management), but also different types of technologies (from mainframes to websites and social media and beyond). The empirical evidence of the articles of this special issue supports this conclusion; that open and collaborative innovation processes developed under this emergent technological wave could become encouraging transformative practices in the public sector.

The theoretical and conceptual nature of this paper needs further empirical research to validate some of the discussed assumptions and ideas.

Although this paper is oriented to present the main contents of the special issue, it also provides an original approach to the theme of public value generation using smart technologies and strategies in public sector management.

The purpose of this study is to explore the discrepancies between the services provided by municipalities through e-Government portals and the services sought by residents in the context of smart cities.

This research investigates the information and services delivered by municipalities via e-Government portals and the services that residents wish to access through these portals. A mind map representation of ideas from 707 participants is used to visually illustrate the proposed e-Government portal structure based on user recommendations.

The findings reveal that existing e-Government portals fall short in offering a comprehensive range of e-services desired by residents. The results highlight the need for municipal e-Government websites to grant residents access to a diverse array of services and information. It is crucial to note that the specific services may fluctuate over time and between cities, reflecting the evolving needs of residents and the capabilities of municipalities.

This study is original in its focus on bridging the gap between existing e-Government portals and residents’ preferences, using a mind map representation to visually illustrate the proposed portal structure based on user recommendations. The research emphasizes the importance of considering residents’ needs in terms of services and functionalities and adapting websites accordingly.

This paper is framed under the relevance of collaborative governance models in smart cities that are members of the EUROCITIES network and are involved in a working group about “creative citizenship” and seeks to analyse the use of new technologies by city governments in smart cities with the aim at improving e-participation of the citizenry in the public arena. The paper aims to discuss these issues.

This research is based on two data collection methods. First, this paper performs an e-survey sent to leading European smart cities about the relevance of collaborative governance in strategies of cities, about the main pillars and outcomes of smart governance and about the model of participation in developing a smart city. Second, an examination of 47 local governments of smart cities included in the working group of “creative citizenship” in the EUROCITIES network is performed during March 2017 with the specific purpose of collecting data about smart technologies used for e-participation.

Sample smart cities believe that collaborative governance is necessary to be implemented in public sector management under the smart environment but less than 50 per cent of them have created citizen participation platforms to promote citizen involvement in public affairs and only a few of them promote online public consultations, discussions and petitions. Also, there are differences in perceptions and in e-participation tools used by sample smart cities in accordance with the administrative culture of the country in which these cities are located.

This paper contributes to fill the gap in the analysis of the relevance of collaborative governance models in smart cities and the use in these cities of transparency websites, open data projects or e-participation platforms to promote citizen involvement in the public affairs of the city.

Este artículo se enmarca dentro del estudio de los modelos de gobernanza colaborativa en las ciudades inteligentes y analiza aquéllas que son miembros de la red EUROCITIES y, además, participan en un grupo de trabajo sobre "ciudadanía creativa", buscando analizar el uso de las nuevas tecnologías por parte de los gobiernos de estas ciudades inteligentes con el objetivo de mejorar la e-participación pública.

Esta investigación se basa en dos métodos de recopilación de datos. En primer lugar, este documento realiza una encuesta electrónica enviada a las principales ciudades inteligentes europeas sobre: a) la relevancia de la gobernanza colaborativa en las estrategias de las ciudades; b) los principales fundamentos y resultados de la gobernanza inteligente; y c) el modelo de participación en el desarrollo de una ciudad inteligente. En segundo lugar, este trabajo realiza, a fecha de mayo de 2017, un análisis de las nuevas tecnologías utilizadas por 47 gobiernos locales de estas ciudades inteligentes (aquéllas incluidas en el grupo de trabajo de "ciudadanía creativa" en la red EUROCITIES) para facilitar la participación electrónica de la ciudadanía.

Las ciudades inteligentes de muestra creen que la gobernanza colaborativa debe ser implementada en la gestión de la ciudad inteligente, pero menos del 50% han creado plataformas de e-participación ciudadana para promover la involucración de la ciudadanía en los asuntos públicos, y sólo unas pocas de estas ciudades promueven el desarrollo de consultas, discusiones y peticiones online. Además, un análisis realizado por culturas administrativas destaca la existencia de diferencias entre las percepciones obtenidas de los gestores de las ciudades inteligentes de la muestra y las herramientas que estas ciudades utilizan para fomentar la e-participación pública.

Este documento contribuye a llenar el vacío en la investigación sobre el análisis de la relevancia de los modelos de gobernanza colaborativa en ciudades inteligentes y el uso de web de transparencia, de datos abiertos o de plataformas de participación electrónica para promover la participación ciudadana en los asuntos públicos dentro de estas ciudades.

Smart cities are an attempt to recognize the pioneering projects designed to make the cities livable, sustainable, functional and viable. The purpose of this paper is to evaluate funding released by the government city wise and sources available for finance for the development of the smart cities. The impact of fund released by the government for the development of smart cities (Chandigarh, Karnal, Faridabad, Pune, Chennai, Ahmedabad, Kanpur, Delhi, Lucknow and Agra) in India has been studied in detail. Urbanization is a continuous process, which is taking place throughout the globe, especially in developing countries like India.

The research is descriptive in nature. The sources of funding for smart cities in India have been taken into consideration, and χ² test of independence has been employed to study the impact of fund released by the government for smart city development in India by using IBM SPSS.

The total investment, area-based projects, pan-city initiatives and O&M costs for smart cities ranged between Rs 133,368 and Rs 203,979 lakh crores, Rs 105,621 and Rs 163,138 lakh crores, Rs 26,141 and Rs 38,840 lakh crores, and Rs 1,604 and Rs 1,999 lakh crores, respectively, in the year 2016 (for 60 smart cities) to 2017 (for 99 smart cities), which shows an increasing trend. The investment in retrofitting projects, redevelopment projects, greenfield projects and area-based projects ranged between Rs 94,419 and Rs 131,003 lakh crores, Rs 8,247 and Rs 23,119 lakh crores, Rs 2,955 and Rs 8,986 lakh crores, and Rs 105,621 and Rs 163,138 lakh crores, respectively, in the year 2016 (60 smart cities) to 2017 (99 smart cities), which shows the division of projects funding for smart city development in India. The funding released for smart city development such as other sources, loans from the financial institution, private investment, convergence, state government share funding and Central Government Funding ranged between Rs 14,828 and Rs 15,930 lakh crores, Rs 7,775 and Rs 9,795 lakh crores, Rs 30,858 and Rs 43,622 lakh crores, Rs 25,726 and Rs 43,088 lakh crores, Rs 27,260 and Rs 45,695 lakh crores, and Rs 29,207 and Rs 47,858 lakh crores, respectively, in the year 2016 (60 smart cities) to 2017 (99 smart cities), which reflects the different sources of funding for the development of smart cities in India. The χ² test of independence has been applied, which shows that there is no impact of fund released by the government on cities for smart city development in India as the p-values of Chandigarh (0.213), Karnal (0.199), Faridabad (0.213), Pune (0.199), Chennai (0.213), Ahmadabad (0.199), Kanpur (0.199), Delhi (0.199), Kolkata, Lucknow (0.213) and Agra (0.199) are greater than 0.05.

For the Smart Cities Mission to be financially sustainable, the right policy and institutional framework should be implemented for modernization and aggregation of government landholding. Consolidation of all the landholdings under the smart city project should be properly implemented, and the role of private sectors should be encouraged for public‒private partnership projects to make Smart City Mission more successful.

The benefits of smart cities development will help provide affordable, cleaner and greener housing infrastructure for all, especially the inclusive group of developers belonging to the lower middle-income strata of India, and the benefits will be replicated when adopted on a smaller scale in the rural part of the country.

The research paper is original and χ² test has been used to study the impact of fund released by the government for smart city development in India.

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.

This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.