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

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