A Triple Bottom Line Analysis of the Smart Cities Projects in GCC Countries

2022 ◽  
pp. 1-21
Author(s):  
Viana Imad Hassan ◽  
Mohamad Saad El Dine Knio ◽  
Georges Bellos
Keyword(s):  
Smart City ◽  
Smart Cities ◽  
Assessment System ◽  
Primary Data ◽  
Performance Measurements ◽  
Bottom Line ◽  
Measurement Systems ◽  
Indicator Framework ◽  
Performance Measurement Systems ◽  
And Performance

Cities are tackling their economic, social, and environmental challenges through smart city solutions. To demonstrate that these solutions achieve the desired impact, an indicator-based assessment system is needed. This chapter presents the process of developing CITYkeys performance measurement systems for target setting and monitoring. This European smart city indicator framework was developed by analyzing cities' needs, existing indicators, and gaps. The current research sets out to review several indicators, KPI, and performance measurements, along other indicator frameworks on the case studies involving the conceptualisation, development, and monitoring of smart cities in Lebanon and in Malta for comparative purposes. For this purpose, a mixed methods approach was adopted, whereby both interviews and structured surveys were used to collect primary data pertaining to the analyses of the respectively investigated smart cities.

Governmentality and performance for the smart city

2019 ◽  
Vol 33 (1) ◽  
pp. 204-232 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Aki Jääskeläinen ◽  
Stefania Servalli ◽  
Petri Suomala
Keyword(s):  
Performance Measurement ◽  
Smart City ◽  
Smart Cities ◽  
Research Question ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose 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? Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Originality/value 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.

Performance measurement in smart city governance: a case study of an Egyptian city council

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Loai Ali Zeenalabden Ali Alsaid
Keyword(s):  
Performance Measurement ◽  
Smart City ◽  
Performance Metrics ◽  
City Council ◽  
Content Type ◽  
Measurement Systems ◽  
Multi Level ◽  
City Governance ◽  
Performance Measurement Systems

PurposeThis 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.Design/methodology/approachThis 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.FindingsPerformance 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.Originality/valueTheoretically, 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.

Strategic Aspects of Non-Family SMEs Succession

2014 ◽  
pp. 282-304
Author(s):  
Susanne Durst ◽  
Simon Katzenschlager
Keyword(s):  
The Netherlands ◽  
Performance Measurement ◽  
Employee Involvement ◽  
Measurement Systems ◽  
Family Smes ◽  
Succession Process ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Shed Light

While reviewing SME succession literature, an empirical dearth in internal non-family SMEs succession research was detected. This situation is somewhat surprising considering the demographic developments and the fact that in many countries (e.g. Belgium and the Netherlands) the majority of business transfers are actually non-family. In this chapter, internal non-family succession is explored in a smaller Austrian company to shed light on how the firm is preparing for this type of succession. With regard to succession preparation, insights into the aspects of successor selection, successor training, employee involvement in the succession process, and performance measurement systems are provided. The findings this chapter reports may be useful for both academics and practitioners.

Reconfiguring Performance Information Linking with Accountability

2012 ◽  
pp. 1-19
Author(s):  
Étienne Charbonneau ◽  
Younhee Kim
Keyword(s):  
Performance Measurement ◽  
Government Accountability ◽  
Performance Information ◽  
Measurement Systems ◽  
Performance Reporting ◽  
Reporting Systems ◽  
External Stakeholders ◽  
Performance Measurement Systems ◽  
And Performance ◽  
User Friendly

Over the past decade, performance information has been widely available to citizens along with the expansion of e-government, which has magnified communications between citizens and government as well as citizen direct participation in government business. If citizens are informed more about government performance, citizen trust in government should improve. However, there is, in effect, little use of performance information by citizens, since availability to citizens is not very visible. To disseminate the results of performance measurement effectively, government should pay attention to the improvement of performance measurement systems and performance reporting systems with citizen-centered approaches. User-friendly reporting should not just simplify the multi-layers of performance measurement for improving performance itself. Rather, this chapter suggests applying different approaches to present complicated performance information to citizens. Performance reporting should be constructed in modernized, innovative, and user-focused ways to stimulate the use of performance information by external stakeholders, which can promote government accountability.

Strategy, Choice of Performance Measures, and Performance

2006 ◽  
Vol 18 (1) ◽  
pp. 185-205 ◽  
Author(s):  
Wim A. Van der Stede ◽  
Chee W. Chow ◽  
Thomas W. Lin
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Manufacturing Strategy ◽  
Measurement Systems ◽  
Nonfinancial Measures ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect ◽  
Extensive Performance

We examine the relationship between quality-based manufacturing strategy and the use of different types of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and both objective and subjective nonfinancial measures. Our results support the view that performance measurement diversity benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems—especially those that include objective and subjective nonfinancial measures—have higher performance. But our findings also partly support the view that the strategy-measurement “fit” affects performance. We find that firms that emphasize quality in manufacturing use more of both objective and subjective nonfinancial measures. However, there is only a positive effect on performance from pairing a qualitybased manufacturing strategy with extensive use of subjective measures, but not with objective nonfinancial measures.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

scholarly journals The Use of ICT-Based Applications to Support the Implementation of Smart Cities during the COVID-19 Pandemic in Indonesia

2021 ◽  
Vol 6 (9) ◽  
pp. 119
Author(s):  
Rini Rachmawati ◽  
Ayu Dianita Sari ◽  
Haddad Al Rasyid Sukawan ◽  
I Made Arya Widhyastana ◽  
Rizki Adriadi Ghiffari
Keyword(s):  
Smart City ◽  
Social Life ◽  
Public Services ◽  
Smart Cities ◽  
Descriptive Analysis ◽  
Hierarchical Cluster ◽  
Primary Data ◽  
The Internet ◽  
Discussion Forums ◽  
Qualitative Descriptive

The COVID-19 pandemic has resulted in compulsion and encouragement of actions that have enabled changes to occur globally that have then been adapted to current conditions. For their highly dense populations, it is difficult to control the spread of the virus in cities. As a result, activities that draw large crowds together so that people can access public services are inevitable. Several cities that have been declared as smart cities in Indonesia have made a breakthrough by making use of information and communication technology (ICT)-based applications. This can be of great help for societies during pandemics. ICT has been able to help citizens perform various activities from home with the help of applications. This study aims to identify various applications that support the implementation of the concept of a smart city. This applies particularly to those applications that are based on ICT that can tackle the unique conditions of the COVID-19 pandemic and make recommendations regarding future developments. The data collected for this study were analyzed using secondary sources obtained from various clusters of literature, the internet, and social media. In addition, primary data was gathered from discussion forums. This paper employs a qualitative approach with qualitative descriptive data analysis techniques and hierarchical cluster analysis. Qualitative descriptive analysis was utilized to explore the conditions of smart cities, the regional conditions of the pandemic, and smart city applications more generally. The results show that during the COVID-19 pandemic, cities and regions, including the 100 smart cities in Indonesia, have developed many innovative solutions through ICT-based applications that can help people maintain an active social life and access public services. In the future, when everything is allegedly back to normal, cities need to implement the use of various ICT-based applications to increase efficiency in their planning and management. Therefore, it has become increasingly necessary to improve people’s digital literacy and to develop a type of ICT infrastructure that enables more people to access the internet.

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