Government accounting literacy as an attribute of smart citizenship

This article explores whether citizens’ government accounting literacy could enhance smart citizenship. The infusion of smart city’s citizen-centricity with citizens who are government accounting literate could effectively ignite willingness to participate and inspire co-design initiatives—the ultimate goal being to facilitate public value generation with active citizen engagement. The article discusses the potential outcome of such focused education in citizens’ position in three smart city visions, as well as various implications related to smart education and technology. The article also addresses the criticism that public sector accounting has become increasingly complicated for the average citizen.