“…Water accounting systems can solve various economic, social, and environmental problems ( Chalmers and Godfrey, 2012 ). Although differences in measurement methods can lead to different results in water accounting data, water sources, availability, use, and maintenance must remain the main measurement factors ( Fitriasari et al., 2021 ; Ansorge et al., 2016 ). Linking water accounting and accountability can assist entities in deciding appropriate steps toward improving water conservation and help stakeholders oversee the entity's accountability for clean water availability ( Fitriasari et al., 2021 ).…”