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Smart cities boost economic growth around the world by changing to the smart environment, smart economy, smart technologies, smart human capital, smart infrastructure, and smart governance to improve economic growth and better use of limited resources. We justify the development model of the “smart city” concept in Russia within a green economy approach and the managerial relations of innovative smart projects implemented within the public–private partnership (PPP). Our toolkit allows us to assess the effectiveness of management decisions in the implementation of the “smart city” concept and to carry out continuous public–private monitoring of the effectiveness of innovations in implementing smart PPP projects. To this end, we propose and justify a new indicator of the effectiveness of managerial decision-making, taking into account the quality of the information received during the implementation of innovative PPP projects, which allows calculating the degree of utilization of the potential capabilities of a company participating in a PPP.

The focus of this paper is on life‐cycle objective‐based project management systems in general, and SPMIS in particular. SPMIS (short for Smart Project Management Information System), has been designed: (a) to facilitate the employment of life‐cycle objective‐based project management approaches; and (b) to support concurrent engineering and construction, thus promoting greater integration of the processes under which projects are proposed and implemented. In order to validate the functions designed for SPMIS the authors undertook a detailed case study of a large capital project. The actual project management functions employed by the project team on the case project were researched and charted using the best current PM practices as the guide. While this field research shed light on the actual needs and requirements, the design of the SPMIS functions was approached from first principles in order to incorporate the basic shift from the traditional objectives of cost, time, and quality to life‐cycle objective functions, such as return on investment, facility operability, and life‐cycle integration. This paper describes the fundamental philosophy and framework for the development of life‐cycle objective function‐based project management systems in general, and contrasts these with the existing PM methods.

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.

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.

The purpose of this study is to explore the latest approaches in integrating artificial intelligence and analytics (AIA) in energy smart grid projects. Empirical results are synthesized to highlight their relevance from a technology and project management standpoint, identifying several lessons learned that can be used for planning highly integrated and automated smart grid projects.

A systematic literature review leads to selecting 108 research articles dealing with smart grids and AIA applications. Keywords are based on the following research questions: What is the growth trend in Smart Grid projects using intelligent systems and data analytics? What business value is offered when AI-based methods are applied? How do applications of intelligent systems combine with data analytics? What lessons can be learned for Smart Grid and AIA projects?

The 108 selected articles are classified according to the following four research issues in smart grids project management: AIA integrated applications; AI-focused technologies; analytics-focused technologies; architecture and design methods. A broad set of smart grid functionality is reviewed, seeking to find commonality among several applications, including as follows: dynamic energy management; automation of extract, transform and load for Supervisory Control And Data Acquisition (SCADA) systems data; multi-level representations of data; the relationship between the standard three-phase transforms and modern data analytics; real-time or short-time voltage stability assessment; smart city architecture; home energy management system; building energy consumption; automated fault and disturbance analysis; and power quality control.

Given the diversity of issues reviewed, a more capability-focused research agenda is needed to further synthesize empirical findings for AI-based smart grids. Research may converge toward more focus on business rules systems, that may best support smart grid design, proof development, governance and effectiveness. These AIA technologies must be further integrated with smart grid project management methodologies and enable a greater diversity of renewable and non-renewable production sources.

Waste can be converted to a high-value asset if treated properly with smart solutions. The purpose of this research is to identify critical barriers hindering smart waste management (SWM) implementation in developing economies using comparative analysis and a mixed-method approach. The objective of this work is to provide exhaustive insight including the smart cities projects to discuss the deferring parameters toward IoT-enabled waste management systems.

To accomplish the objective, the present study followed mixed-method approach consisting of two phases: In the first qualitative phase, barriers in the adoption of IoT (Internet of Things) for SWM were identified using extensive literature review and discussion with selected experts. In the second phase, the quantitative analysis using the Fuzzy DEMATEL (Decision-Making Trial and Evaluation Laboratory) method was performed on the selected barriers. The fuzzy DEMATEL methodology helps in prioritizing the most significant causal barrier by separating them into the cause-effect group. The comparative analysis was used to understand two different perceptions. To provide more detailed insight on the problems faced while implementing SWM in developing economies.

The results disclose that “Lack of government strict regulatory policies,” “Lack of proper financial planning” and “Lack of benchmarking processes” are the most critical causal barriers toward IoT-enabled SWM implementation that are hindering the vision of efficient and effective waste management system. Also, “Difficulty in implementing innovative technologies” and “Absence of Dynamic Scheduling and Routing” fall under the potential causal category. The effect barriers include “Lack of awareness among the community,” “Lack of source segregation and recycling commitment” and “Lack of service provider” as concluded in results considering the comparative analysis. The results can aid the policy-makers and stakeholders to identify the significant barriers toward a sustainable circular economy and mitigate them when implementing IoT-enable waste practices. Also, it assists to proactively build programs, policies, campaigns and other measures to attain a zero-waste economy.

The research is focused on the context of India but it provides new details which can be helpful for other developing economies to relate. The research addresses the call for studies from public-sector and citizen’s perspectives to understand the acknowledgment of SWM systems and critical success factors using qualitative and exploratory method analysis.

The practical implications of the study include strict regulatory policies and guidelines for SWM acceptance, proper financial administration and benchmarking waste-recycling practices (prominent causal barriers). The practical implication of the results includes assistance in smart city projects in handling barriers proactively. The “Lack of Benchmarking processes” provides a critical application to standardized recycling practices in developing economies to improve the quality of the recyclable material/product. The comparative analysis also provides in-depth reflection toward the causal barriers from both the perspective which can help the government and stakeholders to work in a unified manner and establish an efficient waste management system. The results also conclude the need for targeted training programs and workshops for field implementation of innovative technologies to overcome the causal barrier. Moreover, policy-makers should focus to improve source segregation and recycling practices and ensure dedicated communication campaigns like Swachh Bharat Abhiyan to change the behavioral functioning of the community regarding waste. Lastly, developing economies struggle with the adequacy of resources to establish SWM systems, hence the authors conclude that proper financial planning is required at the ground level for smart city projects to overcome the spillover effects.

The social implications of the study include a reduction in pollution and efficient handling of waste resulting in a healthier and cleaner environment using IoT technology. Also, the results assist decision-makers in developing economies like India to establish smart city projects initiatives effectively to improve the quality of life. It proposes to establish standardized recycling processes for the better quality of recyclables and help in attaining a sustainable circular economy.

The research is novel as it provides comprehensive and comparative information regarding the barriers deferring SWM including the field barriers. To our consideration, the present study serves the first to address the comparative analysis of barriers in IoT-enabled waste systems and establish the relationship from both the perspective in middle-lower income economies. The study also suggests that the effect barriers can be overcome automatically by mitigating the causal barriers in the long run.

Cities lying within conflict zones have continually faced hardships of both war aftermath and long-term sustainable reconstruction. Challenges have surpassed the typical question of recovery from post-conflict trauma, preserving urban heritage and iconic elements of the built environment, to face issues of critical decision making, rebuilding effectiveness and funding mechanisms, leading to time-consuming processes that lack adequate consistent long-term management. Some approaches have explored methods of effective long-term city reconstruction management but have not fully developed comprehensive approaches that alleviate the management of such complex processes. The paper aims to discuss these issues.

The authors devise an approach for the smart management of post-conflict city reconstruction. The authors focus on evaluation, strategic planning, reconstruction projects and implementation. The authors integrate building information modeling and geographic/geospatial information systems in a platform that allows for real-time analysis, reporting, strategic planning and decision making for managing reconstruction operations and projects among involved stakeholders including government agencies, funding organizations, city managers and public participants.

The approach suggested a smart management system for the reconstruction process of post-conflict cities. Implementing this system was shown to provide a multi-objective solution for post-conflict city reconstruction based on its interlinked modules.

Results may lack generalizability and require testing on several cases to provide rigorous findings for different case studies.

Implications include developing smart management systems for use by city managers and government authorities in post-conflict zones, as well as bottom-up decision making by including participant citizens especially populations in the diaspora.

The approach offers an integrated platform that informs city reconstruction decision makers, allowing for strategic planning tools for efficient planning, monitoring tools for continuous management during and after reconstruction, and effective platforms for communication among all stakeholders.

This study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.

Using a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.

The dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.

This study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.

Sustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.

Sustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.

This study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.