Abstract
This paper explores whether the potential application of Standardised Water Accounting (SWA), reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1), to report on groundwater resources will enhance the practice and accountability of groundwater managers. Effective and efficient water management is an essential element in alleviating water crises caused by misuse of water resources, and groundwater management poses many unique challenges. The paper develops theoretical framework of accountability in three main components: transparency, controlled relationship and power, drawing on the work of Gray et al. (1996), Roberts (2009), Shaoul et al. (2012) and among others.
| Original language | English |
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| Number of pages | 1 |
| Publication status | Published - 2012 |
| Event | International Congress on Social and Environmental Accounting Research (24th : 2012) - St Andrews, Scotland Duration: 3 Sept 2012 → 5 Sept 2012 |
Conference
| Conference | International Congress on Social and Environmental Accounting Research (24th : 2012) |
|---|---|
| City | St Andrews, Scotland |
| Period | 3/09/12 → 5/09/12 |
Keywords
- water
- groundwater
- water accounting
- social and environmental accounting
- Australia