Sustainability accounting and control for smart cities Scope of the special issue Making a city "smart" is an emerging approach to mitigate sustainability problems caused by rapid urbanization and urban population growth, and, more globally, to facilitate the transition of cities towards sustainable development (economic prosperity as well as environmental quality and social well-being). In this context, new technologies can play an important role as an enabler for sustainable urban development. Smart cities basically, are supposed to cope with problematic trends endangering sustainability and to improve respective quality standards through intelligent initiatives and projects in corresponding key fields of urban development: smart economy, smart people, smart governance, smart mobility, smart environment, and smart living (Giffinger et al., 2007). An increasing number of publications have discussed the smart city approach for the last recent years (Kummitha and Crutzen, 2017). However, the smart city concept itself is still emerging and the work of defining and conceptualizing is in progress. In addition, the vast majority of these publications focuses on urban and regional planning, governance and behavioral aspects or technology innovation while, from a sustainable development perspective, scholars need to move beyond urban and economic research to embrace management and interdisciplinary perspectives to better understand how these complex systems integrate social, economic, ecological and political subsystems (Ben Letaifa, 2015). The urge for smart city developments as solutions to future urban challenges is accompanied with the need to verify whether these developments have the intended effect. This can be done through the process of accounting, control, performance measurement,