Discipline-Informed Approaches to Water Accounting

被引:14
作者
Chalmers, Keryn [2 ]
Godfrey, Jayne [1 ]
Potter, Brad [3 ]
机构
[1] Australian Natl Univ, Coll Business & Econ, Canberra, ACT 0200, Australia
[2] Monash Univ, Clayton, Vic 3800, Australia
[3] Univ Melbourne, Melbourne, Vic 3010, Australia
关键词
D O I
10.1111/j.1835-2561.2012.00175.x
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Recent decades have witnessed demands for greater transparency and more clearly defined lines of responsibility and accountability in the management of natural resources. Consequently, various approaches to recording and reporting data relating to such resources have emerged, particularly in relation to water. We explore international water accounting developments where different water accounting systems are being developed in different settings, with different origins, and influenced by different disciplines. Australia is developing a general-purpose water accounting system with its genealogy in financial reporting. We explore its development and implications for regulators and professionals in accounting and water-related business. We also contemplate the potential for a global water accounting system.
引用
收藏
页码:275 / 285
页数:11
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