In general, a smart city definition is to describe a developed urban area that creates sustainable economic development and high quality of life by excelling in multiple keys: economy, mobility, environment, people, living, and Government. | E m-government and smart city a review of ICT strategies and plans in the United Arab Emirates International Journal of Management IJM Volume 11 Issue 3 March 2020 pp. 43 54 Article ID IJM_11_03_006 Available online at http ijm JType IJM amp VType 11 amp IType 3 Journal Impact Factor 2020 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication Scopus Indexed E amp M-GOVERNMENT AND SMART CITY A REVIEW OF ICT STRATEGIES AND PLANS IN THE UNITED ARAB EMIRATES Nasser A. Saif Almuraqab Dubai Business School University of Dubai Dubai UAE ABSTRACT In general a smart city definition is to describe a developed urban area that creates sustainable economic development and high quality of life by excelling in multiple keys economy mobility environment people living and Government. For public services the law guarantees good governance by setting the standard for e- government implicitly including for local Government or a city. Based on the arguments this research tries to review the ICT strategies and plan in the context of E-government and smart cities . Abu Dabi and Dubai the states of UAE. By examining government transparency the output of the research can be used to measure the effectiveness of public information disclosure law and to determine the condition of e-government in local Government in which as part of a smart city. Keywords Smart city Good governance E-government Effectiveness. Cite this Article Nasser A. Saif Almuraqab E amp M-Government and Smart City A Review of ICT Strategies and Plans in the United Arab Emirates International Journal of Management IJM 11 3 2020 pp. 43 54. http IJM JType IJM amp VType 11 amp IType 3 1. INTRODUCTION Today the concepts of e-government and smart city are increasingly used to refer to one another and have started to converge despite the implementation of the e-government in ICT administrations