نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد، حسابداری، دانشگاه آزاد اسلامی، اراک، ایران
2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، اراک، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
Introduction
Human societies face increasing water-related challenges, including severe droughts, sudden floods, groundwater depletion, land subsidence, and environmental degradation (Mashir Panahi et al., 2020). These issues are exacerbated by climate change, rapid population growth, and unsustainable water consumption patterns. Traditional water management approaches often focus on sectoral interventions and overlook systemic feedback loops that reinforce water-related problems, leading to policy failures (Gohari et al., 2022). Achieving sustainable water resources management requires integrated, interdisciplinary frameworks that consider the complex interactions between human and hydrological systems and ensure stakeholder participation in decision-making.
Objective
This study aims to systematically review and analyze the role of integrating water accounting and systems thinking in enhancing sustainable water resources governance. Specifically, it investigates how this integration improves transparency, institutional accountability, intersectoral coordination, and policy effectiveness in water allocation and management.
Research Method
The research employs a systematic review methodology, analyzing studies published over the past two decades in reputable scientific databases. Content analysis of these studies focused on water accounting applications, systems thinking frameworks, dynamic system modeling, and integrated governance approaches.
Results and Discussion
The findings indicate that water accounting provides structured quantitative data on water flows, stocks, consumption, and economic value across sectors, forming the informational basis for system modeling (Tellow et al., 2016). Systems thinking complements this by analyzing causal relationships, feedback loops, and time delays, thereby facilitating adaptive and long-term decision-making (Zamroodian et al., 2018). Integrated approaches enhance transparency, stakeholder participation, institutional accountability, and the efficiency of water policies. International case studies from Australia, Spain, and the Netherlands demonstrate that such integration enables scenario-based evaluation of social and environmental impacts, identifies leverage points, and supports evidence-based, adaptive governance (Wang et al., 2023; Zhang et al., 2025). However, challenges remain, including limited high-quality data, a lack of standardized indicators, differences in temporal and spatial scales, and weak interdisciplinary collaboration.
Conclusion
Integrating water accounting and systems thinking provides a comprehensive framework for understanding and managing human–water systems. This approach enables evidence-based, long-term, and adaptive policymaking, improves transparency and accountability, and enhances institutional coordination. For future research and practice, developing localized models, standardizing key indicators, leveraging emerging technologies such as remote sensing and AI, and strengthening multilevel governance frameworks are recommended to achieve resilient and sustainable water resources management in Iran and similar contexts.
کلیدواژهها [English]
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