The present research was written with the aim of analyzing the factors affecting the realization of smart urban governance. The present research is applied in terms of its purpose and descriptive-analytical in terms of its method. Library and field methods were used to collect data. The statistical population of this study is experts, specialists, and university professors related to the field of urban planning and urban development. In order to determine the sample size, the method of the number of observable variables and the amount of sample size were used, considering that the number of questions in the questionnaire was equal to 20 questions, therefore, the sample size was considered to be 5 people for each question; the resulting sample size was equal to 100 people. The reliability of the questionnaire was measured and confirmed by calculating Cronbach's alpha and calculating the composite reliability coefficient (CR). The validity of the questionnaire was also confirmed in two stages: face validity and apparent validity by obtaining opinions from professors and experts, and divergent validity was confirmed by calculating the average variance extracted (AVE) index. In this research, structural equation modeling was used in the LISREL software environment to examine the research data. The findings of this study showed that e-service management with a path coefficient of 0.15, e-participation with a path coefficient of 0.26, e-service quality with a path coefficient of 0.57, and e-learning with a path coefficient of 0.17 have a positive and significant effect on smart urban governance.The realization of a smart city requires several prerequisites, of which governance is one of the basic prerequisites for its realization, which is used at various scales, local, urban, national and even international, and relies on the cooperation of the government and civil society. This concept is based on the fundamental principle that governments, instead of assuming sole administrative responsibility for society at all levels or, in other words, governing, should be considered as one of the institutions or factors responsible for governing society alongside citizens, the private sector and the public. In this sense, the government plays a facilitating role and lays the groundwork for the development of society at the national, local and urban levels. With the entry of citizens into the arena of decision-making and policy-making, the city's administrative process will be transformed from an authoritarian and authoritarian system to a democratic and participatory process. Considering that cities are the arena of modern life and the majority of social movements occur in cities, the concept of governance in the city is of particular importance. Therefore, smart governance is one of the most important components of realizing a smart city, which is considered a basic prerequisite for sustainable urban development. Therefore, in general, governance aims to provide a platform for integrated management of urban affairs, which, while observing the components of legality, responsibility, transparency, accountability, efficiency, and effectiveness, provides the necessary platforms for the development and advancement of human resources. Therefore, achieving a sustainable city with high liveability and quality of urban life, in which the facilities and needs of citizens are provided at a desirable level, depends on realizing the smart urban governance model. In view of the research findings, the following suggestions are made:

- Modern training with modern tools Using modern technologies such as virtual reality, online training and smart systems, modern training can be provided for employees and managers related to city smartization, and even citizens. These trainings can help improve the technical and managerial knowledge and skills of employees and people and prepare them to exploit new technologies.

- Utilizing modern tools Using modern tools such as smart systems, Internet of Things, sensors and smart equipment, artificial intelligence, etc. can be effective in collecting data, communicating between departments, evaluating and controlling performance, and providing better services and more stable decisions for citizens. These tools can improve integrated management and increase efficiency in implementing smart cities. Creating a domestic financing platform Creating a domestic financing platform in the smart governance of Tehran and District 12 of Tehran means that the city's domestic resources and capital, including the public budget and other financial resources, are optimally managed and directed towards smart projects. This approach will enable the city to be self-sufficient and sustainable in providing financial resources for smart projects.

-External financing platform Creating a foreign financing platform in the smart development of District 12 of Tehran means that the city has access to financial resources from abroad, through foreign investments, loans and international cooperation. This approach can help the city to provide the financial resources needed for smart projects and also help exchange international knowledge and experiences in the field of urban smart development.