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In a series of essays, this book describes and analyzes the concept and theory of the recent smart city phenomenon from a global perspective, with a focus on its implementation around the world. After defining the concept it then elaborates on the role of Information and Communication Technology (ICT) as an enabler for smart cities, and the role of ICT in the interplay with smart mobility. A separate chapter develops the concept of an urban smart dashboard for stakeholders to measure performance as well as the economic and public value. It offers examples of smart cities around the globe, and two detailed case studies on Genoa and Amsterdam exemplify the book's theoretical and empirical findings, helping readers understand and evaluate the effectiveness and capability of new smart city programs.

During the latest years, smart city projects have been more and more popular and widespread all over the world. The continuous increasing of city's population and the complexity of city management drive local governments towards the strong use of technologies to support a higher quality of urban spaces and a better offering of public services. The fascination of smart cities, able to link high technology, green environment and well-being for citizens, interests all the municipalities, independently on their dimensions, geographical area or culture. However, the concept of smart city is far from to be unambiguous. Several experiences all over the world show that cities define themselves as smart, but the meaning attributed to this word is different each time. Smart city concept has been growing from empirical experience, therefore a systemic theoretical study about this phenomenon still lacks. In this paper, the author aims to propose a comprehensive and verified definition of smart city, based on both a deep literature investigation about smart city studies and a large survey of smart city projects in the international panorama. The goal of this work is not only to provide a clear framework about this interesting and current topic, but also to support local governments and public administrations in effective smart city implementation, able to create public value and well being for citizens and environmental sustainability in the urban space.Â

PurposeThe aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.Design/methodology/approachThe present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.FindingsAn adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.Research limitations/implicationsIn this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.Originality/valueThe paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.