Accounting for water and its role in achieving sustainability: An exploratory study on a sample of Samarra City Citizens

Authors

DOI:

https://doi.org/10.58784/cfabr.416

Keywords:

water accounting, environmental dimension, financial dimension

Abstract

This study examines the relationship between accounting for water quality and the achievement of environmental and financial sustainability in Samarra, amid declining government-provided water quality. Using a descriptive–analytical approach, data were collected via a five-point Likert scale questionnaire from 211 employees and faculty members at the University of Samarra. Results indicate a significant positive relationship between water quality and financial sustainability, and a weaker yet significant relationship with environmental sustainability. The findings demonstrate that poor government water quality imposes direct financial burdens on citizens and promotes unsustainable bottled water consumption. The study underscores the role of water accounting in assessing such impacts and recommends enhancing water infrastructure, integrating water accounting into environmental performance reporting, and providing temporary solutions to support citizens.

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Author Biography

Mustafa saeed Hasan, university of samarra

Head of the Economics Department – Assistant Professor (Ph.D.)

     

References

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Published

2025-12-22

How to Cite

Hasan, M. saeed. (2025). Accounting for water and its role in achieving sustainability: An exploratory study on a sample of Samarra City Citizens. The Contrarian : Finance, Accounting, and Business Research, 4(2), 103–116. https://doi.org/10.58784/cfabr.416

Issue

Vol. 4 No. 2 (2025)

Section

Articles

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Copyright (c) 2025 Mustafa saeed Hasan

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