Journal of Public Budgeting, Accounting & Financial Management: Volume 34 Issue 5

Guest editorial: accounting for sustainable and smart cities

Anatoli Bourmistrov, Jan Mouritsen

Localizing the Sustainable Development Goals: a managerial perspective

Enrico Guarini, Elisa Mori, Elena Zuffada

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from…

Analyzing smart cities' reporting: do they report “smart”?

Sandra Cohen, Sotirios Karatzimas

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…

Rankings for smart city dialogue? Opening up a critical scrutiny

Evgenii Aleksandrov, Elena Dybtsyna, Giuseppe Grossi, Anatoli Bourmistrov

This paper aims to explore whether and how contemporary rankings reflect the dialogic development of smart cities.

Visualising and calculating the smart city: a dialogue perspective

Olga Trunova, Igor Khodachek, Aleksandr Khodachek

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how…

Smartness and thinking infrastructure: an exploration of a city becoming smart

Tomas Träskman

The paper explores the emergence of smart city governance with a particular focus on the cognitive value of the new technologies and the different accountabilities emerging in the…