ABSTRACT The Indian government is currently developing scalable and sustainable smart city infrastructures to address the urbanization problem in India. However, the smart city project will only be successful if the people accept and use smart services. Therefore, this study investigates peoples’ acceptance of smart services using a modified unified theory of acceptance and use of technology model (UTAUT). The results demonstrate that performance expectancy, effort expectancy, and attitude are significant factors in peoples’ usage intention toward smart services. Furthermore, the study tested the moderating effect of task-technology fit and perceived risk on the relationship between performance expectancy, effort expectancy, and attitude and usage intention. The study’s findings will help decision-makers and professional accountants to understand and implement robust accounting processes responsible for selecting the right digital tools for the right reasons to enhance peoples’ usage intention in a smart city environment.

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