Government accounting literacy as an attribute of smart citizenship
Sotirios Karatzimas
Abstract
Smart cities’ technological orientation makes citizens mere observers of the ‘smart’ choices made, with little room for participation. Citizen engagement is a social innovation process targeting the co-production of public value. Receiving sufficient ‘smart’ education in public sector accounting could be useful to citizens and the city alike. Cultivating citizens’ ability to understand, evaluate and monitor their city’s condition and performance could inspire citizens to actively engage: the ultimate goal being to facilitate the generation of public value through co-design. This education should target a continuous lifelong learning process, taking advantage of the significant role of citizens, education and technology within smart cities.