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

Purpose This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance a politically and militarily sensitive developing country. Design/methodology/approach extends application contribution multi-level institutional framework previous management accounting literature on potential relationship between governance. The value utilising is broaden deepen theoretical analyses about this include effect political pressure from military regime at macro level institutionalisation system micro-organisational level. Taking New Cairo council electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations documentary readings. Findings Performance metrics, especially cities, constitutes process cascading (macro-micro) that closely linked sustainable developments taking place wider arena urban policies. Going step further, accounting-based arising pressures towards public-private collaborations, contribute accountability (governance). Institutionalised play shaping reshaping decisions actions council. Originality/value Theoretically, goes beyond by arguing for decision-making Empirically, it enriches with case Arab Spring country, characterised emerging economy, sensitivity engagement, rather than developed more stable countries have been thoroughly investigated. It also among first engaged studies highlight collaborations recent reform public sector accountability.