IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i12p9357-d1167710.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/12/9357/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/15/12/9357/
    Download Restriction: no
    ---><---

    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. repec:eme:aaaj00:aaaj-04-2015-2026 is not listed on IDEAS
    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. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bamber, Matthew & Tekathen, Matthäus, 2023. "Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    2. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.
    3. Kingston, Kylie L. & Furneaux, Craig & de Zwaan, Laura & Alderman, Lyn, 2023. "Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    4. Husain, Shaiara & Sohag, Kazi & Wu, Yanrui, 2022. "The response of green energy and technology investment to climate policy uncertainty: An application of twin transitions strategy," Technology in Society, Elsevier, vol. 71(C).
    5. Grzegorz Drozdowski, 2021. "Economic Calculus Qua an Instrument to Support Sustainable Development under Increasing Risk," JRFM, MDPI, vol. 14(1), pages 1-12, January.
    6. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
    7. El Barachi, May & Salim, Taghreed Abu & Nyadzayo, Munyaradzi W. & Mathew, Sujith & Badewi, Amgad & Amankwah-Amoah, Joseph, 2022. "The relationship between citizen readiness and the intention to continuously use smart city services: Mediating effects of satisfaction and discomfort," Technology in Society, Elsevier, vol. 71(C).
    8. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    9. Anna Prisco & Valerio Muto & Ciro Troise & Mario Tani, 2022. "How to Engage the Crowds to Create Value? Evidence from the Pathfinder Arena Case," Sustainability, MDPI, vol. 14(7), pages 1-22, April.
    10. Daniela M. Salvioni & Alex Almici, 2020. "Transitioning Toward a Circular Economy: The Impact of Stakeholder Engagement on Sustainability Culture," Sustainability, MDPI, vol. 12(20), pages 1-30, October.
    11. Per Nikolaj Bukh & Karina Skovvang Christensen & Morten Lund Poulsen, 2022. "Performance Funding: Exam Results, Stakes, and Washback in Danish Schools," SAGE Open, , vol. 12(1), pages 21582440221, March.
    12. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    13. Marimuthu, Malliga & D'Souza, Clare & Shukla, Yupal, 2022. "Integrating community value into the adoption framework: A systematic review of conceptual research on participatory smart city applications," Technological Forecasting and Social Change, Elsevier, vol. 181(C).
    14. Ana De Las Heras & Amalia Luque-Sendra & Francisco Zamora-Polo, 2020. "Machine Learning Technologies for Sustainability in Smart Cities in the Post-COVID Era," Sustainability, MDPI, vol. 12(22), pages 1-25, November.
    15. Ligorio, Lorenzo & Venturelli, Andrea & Caputo, Fabio, 2022. "Tracing the boundaries between sustainable cities and cities for sustainable development. An LDA analysis of management studies," Technological Forecasting and Social Change, Elsevier, vol. 176(C).
    16. AlNuaimi, Bader K. & Kumar Singh, Sanjay & Ren, Shuang & Budhwar, Pawan & Vorobyev, Dmitriy, 2022. "Mastering digital transformation: The nexus between leadership, agility, and digital strategy," Journal of Business Research, Elsevier, vol. 145(C), pages 636-648.
    17. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    18. Sumit Lodhia, 2019. "What about your qualitative cousins? Adapting the pitching template to qualitative research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 309-329, March.
    19. Binh Bui, 2021. "A critical examination of the use of research templates in accounting and finance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2671-2696, June.
    20. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:12:p:9357-:d:1167710. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.