Sustainability Accounting and Control for Smart Cities Sustainability Accounting, Management and Policy Journal - Sustainability Accounting, Management and Policy Journal

Smart city developments are seen as a solution to the societal, economic and environmental challenges that cities worldwide are facing and there is therefore a strong need to verify the effect that smart city projects and initiatives have in reality. The implementation of monitoring and control procedures offers a solution to assess the impact of smart city developments. However, this smart city research domain is in full development and this ebook has been established in order to put research on smart city performance measurement, accounting, monitoring and control in the spotlights. The scientific body of work on smart city monitoring research appears rather limited and seems to be dominated by European publications and focussed on the theoretical development of new monitoring methods while there is a lack of in-depth case-studies on smart city monitoring in reality. Overall, this research domain shows to lack in maturity. These findings are all reflected in the four accepted papers that are European and rather diverse in scope. There is a strong focus on climate change adaptation, which might be linked to the association between smart city development and the establishment of a low-carbon economy in Europe.