Measurement and visualization of achievements in smart cities. A comparative analysis between Poland and Sweden

Measurement and visualization of achievements in smart cities. A comparative analysis between Poland and Sweden



Principal Investigator
dr hab. Giuseppe Grossi
Overall budget
604 891 PLN
Project duration
01.10.2020- 30.09.2023
Funded by
National Centre for Science

Aim of the project

Interest in studying smart cities and its links to measuring, and visualizing performance in Poland and Sweden is rising. The recent reforms undertaken in the European countries are pulling into different directions and may cause great diversity in the national smart governance models and practices. Therefore, it is essential to study the variety of smart city practices, spread across Poland and Sweden, and to identify the major factors that explain such practices’ variations in enhancing urban sustainable development. Our project focuses specifically on a neglected challenge: how to measure and visualize performance of cities’ in Poland and Sweden. The integration of multiple stakeholders into governance processes brings to the forefront a long-standing problem of public management studies, i.e. dealing with conflicting, plural and ambiguous performance measures and demands in the public sector.

The data collected in the project will be interpreted with the use of ambiguity and decision-making theory. The research team will aim to understand the ambiguities, present in the Polish and Swedish countries’ contexts, and the specific factors that bring multiple stakeholders in a common forum to engage in consensus-oriented decision-making.

This project will focus on: 1) measuring and visualizing performance in selected cases of smart city initiatives in Poland and Sweden; 2) the possible ambiguities faced by smart cities in measuring and visualizing performance; and the ways in which these ambiguities could be managed more effectively 3) the possible uses by internal and external stakeholders of accounting and performance measurement systems of smart cities.

Project impact

This proposed project will reveal new knowledge on the dilemmas and trade-offs, as well as the paradoxes, complications, but also potentials that cities face in implementing smart city initiatives. We expect to provide new conceptual innovations for linking smart city practices with performance in developing attractive, liveable and sustainable cities in Poland and Sweden based on environmental, health and value creation.


Prof. Giuseppe Grossi

Giuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting & Management. He is also vice-Chair of the CIGAR Network. He collaborates as expert with national governments, Supreme Audit Institutions, and the European Court of Auditors. He is technical advisor of International Public Sector Accounting Standard Board (IPSASB) of IFAC.