The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis
The efficient management of water resources is one of the serious concerns of today's human societiesis, so climate change has doubled the importance of this issue. Like many specialists in different fields, accountants can also help to achieve this goal. In this regard, the purpose of this study is to investigate the role of accountants in water resources management with an emphasis on its climatic effects using the method of exploratory and confirmatory factor analysis. In terms of the method, this study is descriptive-correlation and structural equation modeling. The population of this study included accountants working in manufacturing companies. Sample size is 225 accountants. The required data was collected through a questionnaire. Research data has been analyzed using structural equation modeling and through SPSS version 26 and Amos version 24 software. According to the research findings accountants can participate in water resources management by providing physical and dollar information in the five areas of water supply, water demand, auditing and monitoring of water resources, water resource accounting and climate change. The findings show that as the accountants' knowledge and experience increases in each of the mentioned areas, it is expected that their participation in water resources management will also increase. In general, accountants can make managers' and policymakers' views more positive towards the water crisis and climate change by relevant, timely and accurate insights, analysis and reporting.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.