Digital Transformation and Public Value in Sustainable Governance: The Role of Taiwan’s Smart City Mobile Payment Platform in Development, Digital Service, and Citizen Engagement

This study explores the digital transformation and public value created through the target city’s smart city Mobile Payment APP and digital city token system within the context of sustainable governance in Taiwan. Adopting a convergent mixed-methods research design, this research integrates quantitative Importance–Performance Analysis (IPA) surveys of 632 users with qualitative in-depth semi-structured interviews involving eight key stakeholders (namely, government officials, system developers, affiliated merchants, and citizen representatives). This methodology assesses service quality, user satisfaction, and cross-sector collaboration effects. The findings reveal that the mobile payment platform significantly enhances digital service delivery; fosters user engagement; and supports sustainable urban development goals, particularly net-zero carbon emissions. However, the IPA results highlight critical service gaps in the “Priority Improvement Zone,” specifically regarding the insufficient number of affiliated merchants and inconvenient information search functions. Qualitative findings attribute these gaps to cross-departmental administrative barriers and security-focused design trade-offs. This study contributes empirical evidence on the integration of financial technology and public service innovation as a means to advance smart governance and sustainable urban ecosystems. The results provide actionable insights for policymakers, city planners, and service designers focused on promoting digital public services that facilitate economic vitality, environmental sustainability, and collaborative governance.