Globalising water accounting : lessons from the globalisation of financial reporting

Chalmers, Keryn, Godfrey, Jayne and Lynch, Barbara 2010, Globalising water accounting : lessons from the globalisation of financial reporting, in AFAANZ 2010 : Accounting and Finance Association of Australia and New Zealand Annual Conference, AFAANZ, [Christchurch, New Zealand], pp. 1-31.

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Title Globalising water accounting : lessons from the globalisation of financial reporting
Author(s) Chalmers, Keryn
Godfrey, Jayne
Lynch, Barbara
Conference name Accounting and Finance Association of Australia and New Zealand. Conference (2010 : Christchurch, New Zealand)
Conference location Christchurch, New Zealand
Conference dates 4-6 July 2010
Title of proceedings AFAANZ 2010 : Accounting and Finance Association of Australia and New Zealand Annual Conference
Editor(s) [Unknown]
Publication date 2010
Conference series Accounting and Finance Association of Australia and New Zealand Conference
Start page 1
End page 31
Total pages 32
Publisher AFAANZ
Place of publication [Christchurch, New Zealand]
Summary 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.
Language eng
Field of Research 150101 Accounting Theory and Standards
Socio Economic Objective 900401 Waste Management Services
HERDC Research category E1 Full written paper - refereed
HERDC collection year 2010
Copyright notice ©2010, AFAANZ
Persistent URL http://hdl.handle.net/10536/DRO/DU:30030345

Document type: Conference Paper
Collections: Faculty of Business and Law
Deakin Graduate School of Business
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