Social Accountability of Local Governments in Smart Cities: A Multiple Case Study

Loia, Francesca; Maione, Gennaro

doi:10.1007/978-3-030-93585-6_10

Cited by 3 publications

(1 citation statement)

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“…The smart city is informationally saturated by the network of intelligent sensors on the principles of IoT, which, as explained by Li Xiaoguang, form arrays of data not only for management accounting but also for financial accounting in order to inform external stakeholders [6]. Francesca Loia and Gennaro Maione complement the research, which, in addition to the economic effects of the formation of smart cities, identifies the need for socially oriented accounting to inform the public about the social aspects of enterprise functioning [7].…”

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confidence: 99%

Accounting in a smart city with the combined use of the Internet of Things and geographic information systems

Muravskyi

Kundeus

Hrytsyshyn

et al. 2023

vtneu

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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.

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confidence: 99%

Accounting in a smart city with the combined use of the Internet of Things and geographic information systems

Muravskyi

Kundeus

Hrytsyshyn

et al. 2023

vtneu

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Barriers to the Digital-Based Environmental Accountability of Local Governments

Maione

2024

Springer Proceedings in Complexity

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Introduction: Social Accountability and Civic Innovation in the Arab World

Vloeberghs,

Bergh

2024

EADI Global Development Series

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The Middle East and North Africa region has been absent form stocktaking exercises on social accountability initiatives (SAI), an umbrella term to designate citizen-led tools aimed at socio-political change. We argue that this sidelining is unwarranted, given the proliferation of participatory governance initiatives, civic associations and popular mobilisation in Arab societies after 2011. Whereas the struggle for improved accountability in the Arab world remains under-researched, analysis of authoritarian regime tactics has proliferated. The fact is, however, that many Arab societies have experimented with mechanisms to apply political pressure on corrupt elites while international donors have launched diverse SAIs, including community score cards and participatory and gender-responsive budgeting initiatives. In this chapter, we first identify this double gap: not only has the literature on SAIs overlooked the MENA region but scholarship on the Middle East has largely failed to recognise initiatives launched across the region over the past decade as SAIs. Then, we aim to address the blind spot of Arab SAI’s as pathways towards improved governance. Finally, we present an overview of extant literature and introduce a set of four research questions to better understand what social accountability means for people on the ground. These questions focus on the various meanings of social accountability (musā’ala vs muhāsaba), its modes of mobilisation, the responses from authorities to such initiatives and their overall outcomes.

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Social Accountability of Local Governments in Smart Cities: A Multiple Case Study

Cited by 3 publications

References 47 publications

Accounting in a smart city with the combined use of the Internet of Things and geographic information systems

Accounting in a smart city with the combined use of the Internet of Things and geographic information systems

Barriers to the Digital-Based Environmental Accountability of Local Governments

Introduction: Social Accountability and Civic Innovation in the Arab World

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