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ABC as a Multi-Lens Sustainability Reporting System in Smart Cities

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  • Loai Ali Zeenalabden Ali Alsaid

    (School of Economics, Finance and Accounting, Faculty of Business and Law, Coventry University, Coventry CV1 5FB, UK
    Accounting Department, Faculty of Commerce, Beni-Suef University, Beni-Suef P.O. Box 6251, Egypt)

  • Jean Claude Mutiganda

    (School of Business and Economics, Åbo Akademi University, FI-20500 Turku, Finland
    Department of Business and Economic Studies, Faculty of Education and Business Studies, University of Gävle, 801 76 Gävle, Sweden)

Abstract

There is a very short list of theoretical and empirical studies on the role of management accounting tools in the sustainability of smart cities. While the majority of these studies have addressed this role from the perspective of openness, participation, and hybridisation, others have addressed it in terms of economic, social, and environmental sustainability. Despite their early efforts often focusing on institutionalisation and governmentality processes, their analyses did not address how management accounting tools can be used to achieve sustainable goals, particularly in developing countries with a political and cultural character. This study aims to explore how an activity-based costing/ABC system is configured within urban development organisations to internalise cultural and political sustainability values at the smart city level. It applies a politico-cultural model and uses a case study approach from an Egyptian state-owned smart city enterprise. The findings reveal smart city culture and political/government compliance in the implementation of the ABC system, enabled by enterprise resource planning/ERP technology, within state-owned enterprises/SOEs. This system, seen as an emerging field, was created as a multi-lens reporting system on their political and cultural sustainability in smart cities. While political sustainability refers to SOEs’ compliance with the ABC system, cultural sustainability refers to the embodiment of national smart city values in their system implementation. This sustainability costing system of a political and cultural nature has also created recursive dynamics, exemplified by the powerful role of ERP-ABC reports in making participatory sustainability decisions at various organisational and governmental levels for smart cities.

Suggested Citation

  • Loai Ali Zeenalabden Ali Alsaid & Jean Claude Mutiganda, 2023. "ABC as a Multi-Lens Sustainability Reporting System in Smart Cities," Sustainability, MDPI, vol. 15(12), pages 1-20, June.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:12:p:9357-:d:1167710
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    References listed on IDEAS

    as
    1. Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
    2. Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
    3. LEBRUMENT, Norbert & ZUMBO-LEBRUMENT, Cédrine & ROCHETTE, Corinne & ROULET, Thomas J., 2021. "Triggering participation in smart cities: Political efficacy, public administration satisfaction and sense of belonging as drivers of citizens’ intention," Technological Forecasting and Social Change, Elsevier, vol. 171(C).
    4. Alberto Ferraris & Gabriele Santoro & Anna Claudia Pellicelli, 2020. "“Openness” of public governments in smart cities: removing the barriers for innovation and entrepreneurship," International Entrepreneurship and Management Journal, Springer, vol. 16(4), pages 1259-1280, December.
    5. repec:eme:aaaj00:aaaj-04-2015-2026 is not listed on IDEAS
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