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Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Date

Authors

Chalmers, Keryn

Godfrey , Jayne

Lynch, Barbara

Publisher

Emerald Group Publishing Ltd

Abstract

Purpose: Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and

Keywords

Keywords: Accounting; Finance; Financial accounting; Private interest; Public interest; Regulatory capture; Regulatory theory; Water; Water accounting; Water industry

URI

http://hdl.handle.net/1885/65340

Collections

ANU Research Publications

Source

Accounting Auditing and Accountability Journal

Type

Journal article

DOI

10.1108/09513571211250224

Restricted until

2037-12-31

Downloads

File

Description

01_Chalmers_Regulatory_theory_insights_2012.pdf (408.37 KB)

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