Access to water has long posed financial and political challenges for urban centres, yet the historical role of accounting in governing and managing water supply remains underexplored. Focusing on nineteenth-century Cork, during a period of urbanisation, industrialisation, and increasing pressure on municipal water supplies, this study examines how accounting operated as a key actor in water governance, management, and conservation. Using actor-network theory (ANT), it examines the relationships between human and non-human actors to show how accounting both shaped and was shaped by evolving networks of water provision. Based on archival records from the 1880s, the analysis reveals accounting not as a passive tool of financial control, but as an active agent in shaping water-related practices and policies. In doing so, the study contributes to accounting history by illuminating the complex actor-networks behind public utility provision, thereby demonstrating the value of applying ANT in historical research. While grounded in history, the findings offer reflections on the ongoing tensions between financial oversight and public resource management.