The growing population of the world and the major trend towards urbanization have had catastrophic effects on the environment and urban spaces. This study aims to save resources, time and energy in cities, to explain the concept of green accounting in the organization and its impact on intelligence and sustainable urban development and environmental protection. The statistical population of this study is the staff of Sadra New City Municipality, which was estimated at 340 people. The sample used was 181 people, but because all the questionnaires may not be filled in completely and correctly, 230 questionnaires were distributed and finally 208 questionnaires. Usable was used to analyze the hypotheses. And the results of the analysis were evaluated using LISREL software. The findings of this study show that the main need and cost of smart cities is the creation of extensive urban infrastructure that is not only economically profitable and optimized, but also improves the quality of life of citizens, which causes most organizations use and benefit from green accounting. Examining the final table in which the research results are reflected, it can be seen that green accounting has a positive and significant effect on smartening the new city of Sadra. Also, green accounting has a significant effect on sustainable urban development. It is positive and on the other hand, urban intelligence has a significant and positive relationship on sustainable urban development.