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Globalization, along with its technological developments, has brought important changes and developments in all sectors and led to innovation and modernization. In the tourism industry, the concept of smart destination, derived from the concept of smart city, has become widespread to meet the changing needs of tourists. In this context, smart technologies have started to be used in destinations, but more than technology in destinations is needed in terms of sustainability. To ensure sustainability in tourism, these smart technologies must also be eco-friendly. Smart destinations and eco-friendly practices are important for the sustainable development of the tourism industry. The use of technology in destinations can increase sustainability and efficiency, while using eco-friendly practices can protect and preserve the natural environment. In this study, first of all, smart destinations and the characteristics of smart destinations are discussed. Then, smart tourism and related eco-friendly practices are argued. Following this, information about the future of smart destinations is given, and assumptions are mentioned. Afterward, problems and solutions are discussed. Finally, the study has been completed with the conclusion part. The findings of the study revealed that the concept of green especially comes to the fore in smart destinations, that there are studies to prevent all kinds of pollution (air, noise, etc.), and applications such as smart parking systems, smart lighting systems, augmented reality (AR), and virtual reality (VR) are given importance.

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.

In smart cities pervasive systems are deployed by enterprises and stakeholders in municipalities to provide digital services to citizens. But cities are faced with the challenge of achieving system pluggability, mainly service integration due to numerous actors and systems needed for smart urban transformation. Hence, there is need to employ a comprehensive and holistic approach to help achieve service integration of pervasive platforms. Therefore, this study presents an Enterprise Architecture Framework (EAF) to support smart urban transformation.

In this study the design science research methodology is adopted based on a multi-case studies of two organizations and data is collected using semi-structured interview from an organizations and municipality in Norway to validate how service integration can be achieved by the developed EAF to address pluggability challenges faced in urban environment.

Findings suggest that the presented EAF provides the structure to manage changes and maintain urban transformation and aims to align the business with the underlying information systems from the perspective of the stakeholders. Additionally, findings from the case studies modelled in ArchiMate language depict how service integration of different pervasive platforms provide digital services for smart urban transformation.

This research only employed semi-structured interviews to validate service integration of digital platforms, other identified dimensions of pluggability were not fully addressed in this study.

Findings from the case studies provides insights on how pervasive platforms can be integrated to achieve a pluggable digital service from different stakeholders and data sources in practice. The developed EAF presented in this study provide a model that supports collection and exchange of data from different data sources in smart urban environment to enable the provision and consumption of digital services.

The developed EAF aids system pluggability of actors and systems in providing digital service such as smart urban transformation that contributes to sustainable use of electric mobility in cities.

As cities increasingly deploy pervasive platforms to support urban innovation, researchers are seeking to explore how these platforms shape urban transformation. Presently, prior studies do not offer important insights into pervasive platform management from urban perspective. Against this backdrop, this study employs the information systems perspective of digital platforms literature roots in software development and physical product development to depict how the EAF can be employed to describe specific cases that integrate different pervasive platforms deployed by different stakeholders communicating to co-create collective digital services to citizens.

Smart city services are supported by information and communication technologies (ICT) referred to as digital technologies which increasingly promise huge opportunities for growth but are faced with system alignment and data integration issues when providing digital services. Therefore, this study aims to use enterprise architecture (EA) in digital transformation of cities by developing an architecture to address system alignment and data integration in digital transformation of cities.

Qualitative method is applied to evaluate the presented architecture based on electric-mobility (e-mobility) scenario, and data was collected using case study via interviews from a municipality in Norway to validate the applicability of EA for digital transformation of city services.

Findings from the interviews were represented in ArchiMate language to model the digital transformation of e-mobility in smart cities. Findings suggest that the architecture serves as a guide to recommend urban administrators of the potential of EA and digital transformation in addressing system alignment and data integration issues in smart cities.

Data used in this study is from a single case, hence there is a need to evaluate the application of EA for digital transformation of city services with data collected from multi-cases.

This study adopts enterprise architecture approach to support city transformation as it has been widely applied by institutions to align business and ICT components.

This study provides implication on how municipalities can use EA and digital transformations towards a sustainable smart city.

An architecture is presented that can be used as a guide to help urban developers and designers in deploying sustainable transport policies for smart cities. Additionally, EA is used to foster digitalization towards achieving system alignment and data integration in cities to support urban environment as they digitally transform services provided to citizens.

Cities evolved into quite complex urban systems. The rigid management process must reflect the complexity of the current political, social, and economic environment. With the vast city growth, citizens experience new difficulties – traffic congestion, pollution, immigration, overcrowding, and inadequate services.

In our research, we analyze problems and benefits that occur with the growing complexity and offer a new concept considering every city as a live and constantly developing complex adaptive system of many participants and actors that operate in an uncertain environment. These actors (residents, businesses, transport, energy, water supply providers, entertainment, and others) are the main elements of city life.

The new concept of “Smart City 5.0” is based on a previously developed model of Smart City 4.0 (compared with Industry 4.0) and implements the Urban Digital Ecosystem, where every element can be represented by a smart agent operating on its behalf. It is shown that smart services can interact vertically and horizontally in the proposed ecosystem, supporting competition and cooperation behavior based on specialized network protocols for balancing the conflicting interests of different city actors.

The chapter describes the design principles and the general architecture of the Urban Digital Ecosystem, including the basic agent of smart service, protocols of the agent’s negotiation, the architecture, and basic principles Smart City knowledge base.

The developed evolutionary methodology of implementation will ensure a minimum of disruptions to city services during its transformation into an urban ecosystem to harmoniously balance all spheres of life and the contradictory interests of different city actors.

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.

The study aims to use DfX to develop a comprehensive database of smart and resilient indicators that assists city administrators and authorities alike. The Smart and Resilient Cities Indicators Bank (SRCIB) will identify the level of smart and resilience determinants that will simultaneously provide ways to improve the city's infrastructure to meet smart and resilient objectives.

Design of excellence (DfX) is adopted in dissecting from four best indicators of established systems, and a database of indicators is developed and specified in diverse ways. A new indicator system is then created for smart and resilient cities.

The proposed indicator bank consists of four layers consisting of dimension, sub-dimension, key issues and the number of indicators resulting from four different indicator systems that the study have analysed.

The proposed indicator bank is an exploratory approach that needs to be tested in a real scenario because the urban systems are complex inter-related systems with too many variables that may influence actual outcomes. Thus, the proposed indicators bank does not attempt to quantify or solve related urban issues commonly address in smart and resilient city concepts but more to enhance the management of attaining towards smart and resilient specifications.

The proposed indicator bank is an exploratory approach that needs to be tested in a real scenario because the urban systems are complex inter-related systems with too many variables that may influence actual outcomes. Thus, the proposed indicators bank does not attempt to quantify or solve related urban issues commonly address smart and resilient city concepts but more to enhance the management of attaining smart and resilient specifications.

The study builds a robust guide for assessing smart and resilient cities that is yet a widely accessible assessment framework. The proposed SRCIB allows local authorities and relevant stakeholders of typical cities to better manage its urban agenda towards smart and resilient city objectives when specific indicators are defined. Besides, a smart city can become resilient; likewise, a resilient city can become smart as the SRCIB is comprehensive.

For decades, the fast population growth worldwide was interrelated with the adopted rapid lifestyle behavior that relies on the extensive use of fossil fuels. This primary energy source has caused various urban and environmental impacts, such as global warming, air pollution, and so forth. Consequently, the identified circumstance issues have caused many health, social, and economic hindering effects for global citizens. It poses an existential threat to humanity and the global earth's ecosystem. The alarming levels of urban pollution emissions are putting enormous challenges to the related stakeholders (governments, businesses, investors, automakers, and citizens) to admit the need to decarbonize the global economy and reach sustainable development goals (SDGs) for cleaner and smarter cities across borders. As such, a vital part of a smart city is the transport sector. The road transport sector, precisely, is one of the primary consumers of fossil fuels that contribute to high carbon dioxide emissions. Accordingly, it is essential to adopt novel and sustainable urban transport solutions and promote the achievement of the SDG's eleventh goal for sustainable cities and communities. This chapter provides insight into the present global energy situation with particular attention to the road transport sector. Indeed, it highlights different emerging technologies for a sustainable and smart urban mobility future that will mitigate the environmental situation thanks to the development of drive and internet telecommunication technologies. Furthermore, we aim in this chapter to study the international progress of the transition project using the Political, Economic, Social, Technological, Environmental, and Legal (PESTEL) analysis methodology. This study is to pinpoint opportunities for project development and the challenges that set back its evolution.