Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 10، دوره 9، شماره 4 - شماره پیاپی 33، اسفند 2025، صفحه 205-226   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.46914.1550

نویسندگان

Mohammad Nazaripour^* ؛ Jafar Babazadeh Hashin

Department of Accounting, Faculty of Management and Accounting, Hazrat-e Masoumeh University, Qom, Iran

چکیده

All industrial activities rely on water, either directly for production or indirectly to support manufacturing processes. Given the severe water scarcity in Iran, manufacturing companies face substantial challenges in managing their water resources. This study investigates the barriers to adopting water accounting in Iran’s manufacturing sector amid the country’s ongoing water crisis. A novel six-dimensional framework is proposed that encompasses technical/infrastructural, regulatory/policy, human capital, cultural/organizational, economic/financial, and external environmental barriers. Using a descriptive–survey design, data were collected from 170 accountants and analyzed through exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) using SPSS 26 and AMOS 24. The results indicate that technical/infrastructural barriers exert the strongest influence, followed by regulatory and policy gaps, while all six dimensions demonstrate interrelated effects. This study contributes a context-specific analytical framework that addresses the research gap in Iran’s underexplored manufacturing sector and provides practical insights for sustainable water management. By systematically identifying and evaluating the interconnected barriers, the research offers actionable recommendations to enhance the implementation of water accounting and promote more sustainable resource management practices.

کلیدواژه‌ها

Barriers to Implementation؛ Manufacturing Sector؛ Water Accounting؛ Sustainable Water Management؛ Iranian Industry

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