Accounting in a smart city with the combined use of the Internet of Things and geographic information systems
Authors: Muravskyi Volodymyr , Kundeus Oleksandr , Hrytsyshyn Anna , Lutsiv Ruslana 
Published: July 2023

Introduction.The current stage of development of the smart city concept requires the development of effective digitalization techniques for accounting processes. To optimize the management of economic institutions and the smart city as a whole, multidimensional accounting information is required, generated by the Internet of Things (IoT) technology in combination with information about the territorial presence of residents. Zoning of the urban space forms an additional information resource for accounting and management purposes, which determines the importance and demand for scientific and applied developments in this area.The aim of the article is to improve of the accounting in a smart city in the conditions of the combined use of Internet of Things technology (IoT) and geographic information systems (GIS) in various sectors of the economy.Methods. Carrying out scientific research to achieve its goal involves the use of a systematic methodological approach in combination with innovative, functional methods and methodological tools of generalization, bibliographic, and comparative analysis.Results. The feasibility of the combined use of the Internet of Things (IoT) technology and geographic information systems (GIS) in accounting in the conditions of a smart city has been substantiated. The methodology for processing accounting information using IoT and GIS technology has been improved in the economic sectors of the smart city, such as passenger transportation in terms of accounting for the expenses and revenues of carriers based on data on the number and duration of trips; parking - accounting for the expenses and revenues of parking operators depending on the number and duration of vehicle parking; fuel and energy sector and housing and communal services - accounting for the consumption of energy resources using automated meters in consumers and providers of municipal services; ecology and urban planning - calculation and accounting of rental rates of municipal property and local business taxation based on data on the ecological and urban attractiveness of the location; healthcare - accounting for the expenses and revenues of healthcare facilities taking into account the quantitative and time parameters of medical services to residents; other areas and administrative services - accounting taking into account the number of people who received the services, and so on. Common accounting dominants for different economic sectors in a smart city have been identified: automation, two-dimensional calculation units, spatial connectivity, analytical capability, integration, object-based identification, completeness of accounting, reduced periodicity, and so on. Adherence to these accounting dominants ensures transparency, reliability, completeness, timeliness, and fairness in processing accounting information for management purposes in a smart city.Prospects. The methodology of using accounting information provided by IoT and GIS technologies for digitizing the management of smart city functioning is the subject of further scientific research.