A Cisco Smart Account is basically an online central repository where your company stores and manages all Cisco software licenses, subscriptions, and entitlements.
Cisco is transitioning more licensing workflows to Smart Licensing, and now all license-enabled product orders need to be assigned to a Smart Account before they are fully processed.
Meraki uses its own Dashboard Organization-based licensing system, completely separate from Cisco Enterprise's Smart Licensing.
https://www.cisco.com/c/en/us/products/collateral/cloud-systems-management/smart-software-manager-sa...
I am not a Cisco Meraki employee. My suggestions are based on documentation of Meraki best practices and day-to-day experience.
Please, if this post was useful, leave your kudos and mark it as solved.