Research on the Transformation of Corporate Performance 
Management Models in the Context of Smart Cities

Tianxing Ye

doi:10.70711/memf.v2i9.7705

Research on the Transformation of Corporate Performance Management Models in the Context of Smart Cities

Tianxing Ye

Abstract

With the rapid advancement of smart city construction, corporate performance management is undergoing profound changes. Smart
cities, characterized by digital infrastructure, big data, artificial intelligence, and interconnected governance systems, provide enterprises with
new opportunities and challenges in performance management. Traditional performance management models, which mainly focus on financial indicators and operational efficiency, are gradually being replaced by more comprehensive, data-driven, and sustainable approaches. This
study explores the transformation of corporate performance management models under the smart city background, emphasizing three dimensions: (1) the integration of digital technology into performance evaluation systems, (2) the shift from short-term financial results to longterm value creation and social responsibility, and (3) the promotion of collaborative innovation and cross-sectoral performance benchmarking enabled by smart platforms. The findings suggest that enterprises in smart city ecosystems must reconstruct performance management
frameworks to align with technological innovation, sustainable development, and stakeholder engagement. This research provides theoretical
insights and practical guidance for enterprises seeking to enhance competitiveness and adaptability in the era of smart urbanization.

Keywords

Smart City; Corporate Performance Management; Digital Transformation; Sustainable Development; Innovation

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References

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DOI: http://dx.doi.org/10.70711/memf.v2i9.7705

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