Globalising water accounting : lessons from the globalisation of financial reporting
Contribuinte(s) |
[Unknown] |
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Data(s) |
01/01/2010
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Resumo |
Water management is a matter of global concern. To underpin sound management of water scarcity and quality issues requires high quality, consistent, understandable and credible information. In a world first, accounting and water industry experts in Australia have developed a system of water accounting as an accounting sub-discipline, analogous to financial accounting to guide national and intra-national decision-making. With a conceptual framework and a Preliminary Australian Water Accounting Standard in place, Australia’s approach is being evaluated internationally within the water and mining industries. Its fate as a discipline will depend upon regulatory politics as well as the intellectual and practical rigour of the system and the rate of its adoption. In this paper, we explore the application to water accounting of regulatory theories that have been valuable to gaining an understanding of financial accounting standards development. We predict the international path of the water accounting a sub-discipline of accounting, as an outcome of political forces.<br /> |
Identificador | |
Idioma(s) |
eng |
Publicador |
AFAANZ |
Relação |
http://dro.deakin.edu.au/eserv/DU:30030345/lynch-globalisingwater-2010.pdf http://dro.deakin.edu.au/eserv/DU:30030345/lynch-globalisingwater-evidence-2010.pdf http://www.afaanz.org/openconf/2010/openconf.php |
Direitos |
2010, AFAANZ |
Tipo |
Conference Paper |