Discipline-Informed Approaches to Water Accounting
Date
2012
Authors
Chalmers, Keryn
Godfrey , Jayne
Potter, Bradley
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Volume Title
Publisher
Australian Society of CPAs
Abstract
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.
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Source
Australian Accounting Review
Type
Journal article
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Restricted until
2037-12-31