A Cost Recovery Accounting Approach to Water Management and Supply in the Kurdistan Regional Government of Iraq

Rukhsar Omer Khedher; Eahfen Mohammed Abdulrahman; Naz Nozad Saaduldeen

doi:10.25212/lfu.qzj.9.2.36

Authors

Rukhsar Omer Khedher Department of Accounting Technics, Erbil Technical administrative College, Erbil polytechnic university, Erbil, Kurdistan Region, Iraq.
Eahfen Mohammed Abdulrahman General Directorate of water & sewerage, Ministry of Municipality & Tourism, Accounting Technics, Erbil Technical administrative College, Erbil polytechnic university, Erbil, Kurdistan Region, Iraq.
Naz Nozad Saaduldeen Department Of Accounting Technics, Erbil Technical Administrative College, Erbil Polytechnic University, Erbil, Kurdistan Region, Iraq.

DOI:

https://doi.org/10.25212/lfu.qzj.9.2.36

Keywords:

Cost accounting, cost recovery, sustainability, water management and supply.

Abstract

The study is a cost accounting approach to water management and distribution that seeks to examine the role of cost recovery play in reducing water management and supply problems. The study uses a systematic literature review together with document analysis to uncover and examine the Kurdistan Regional Government’s water management and supply issues, motivating and demotivating factors, and water revenue and costs trends. The findings revealed that the Kurdistan Regional Government has a low-cost recovery of 13% including electricity costs and of 37% excluding electricity costs, and this unacceptably calls for the enactment of appropriate local and social measures, and governmental policy adjustments. It was uncovered that sustainable water management and supply require effective incorporation of factors comprising cost recovery, costs, consumers’ willingness and ability to pay, water tariff and fee collection structures, financial management, operational technology, and appropriate institutions. This study’s contributions and implications shape and advance sustainability theories and cost accounting empirical studies to improve practical sustainable water management and supply practices used in the Middle East. Insights provided in this study contribute to shedding light on the key aspects governments must adopt to achieve sustainable water management and supply and contribute to the attainment of global sustainability initiatives.

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