The institutionalisation of Smart City Functions (SCF) within local authorities creates significant IT Governance (ITG) challenges, including the need to foster a triadic alignment between the overall organization, the IT function and the SCF. Building on existing literature on ITG, smart cities, and the emerging conversation on Adaptive Governance in the public sector, the following exploratory question has been formulated for this study: How are ITG structural mechanisms implemented in city authorities to oversee and govern smart cities? To address this question, a qualitative multiple case study was carried out across three city authorities in Ireland characterised by diversity in their ITG structural arrangements to govern portfolios of smart city initiatives. From this analysis three types of ITG structural implementation are proposed named: Detached, Integrated, and Traditional. These are compared and discussed in relation to: (1) orientation of each approach; (2) decision-making authority; (3) alignment with the IT function and the overall municipal organization; and (4) the challenge perceived by the SCFs under each ITG arrangement. This research contributes to the academic conversation on adaptive governance, smart cities as well as to the broader ongoing debate on ITG in the public sector.

地方当局中的智慧城市功能（SCF）的制度化带来了重大的IT治理（ITG）挑战，包括需要在整个组织，IT职能和SCF之间建立三合一一致。基于有关ITG，智慧城市的现有文献以及公共部门中有关适应性治理的新兴对话，针对此研究提出了以下探索性问题：如何在城市当局中实施ITG结构机制来监督和​​治理智慧城市？为了解决这个问题，对爱尔兰的三个城市当局进行了定性的多案例研究，其特征在于其ITG结构安排的多样性来管理智慧城市计划的投资组合。通过此分析，提出了三种ITG结构实施类型，分别是：独立，集成和传统。将对以下方面进行比较和讨论：（1）每种方法的方向；（二）决策权；（3）与IT职能和整个市政组织保持一致；（4）SCF在每个ITG安排下所面临的挑战。这项研究有助于有关适应性治理，智慧城市的学术对话，并有助于在公共部门中有关ITG的更广泛的辩论。