Stakeholders' perspectives on standardised water accounting reports: accountability perspective

Edward Tello-Melendez, Lorne Cummings, James Hazelton

Research output: Contribution to conferenceAbstractResearch

Abstract

Purpose – This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting (SWA), and reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1). One of the shortfalls in the development of ED AWAS 1 is the lack of a proper study on the information needs of potential users of water accounting reports and this research paper attempts to fill in this gap. Efficient and effective water management is an important element in alleviating water crises caused by misuse of water resources. Design/methodology/approach – The theoretical framework adopted in this paper is Accountability. This concept is explored in depth across three main ideas: clarity of relationship, transparency and power. A mixed method approach was utilised in which a questionnaire was administered to users with water-related interests in five different water-related seminars. The results yield to 36 usable responses. Most questions were closed ended with possible responses ranging from either a five-point Likert scale or a ‘Yes/No/Undecided’. The qualitative phase involved the analysis of secondary by examining public submissions to the Water Accounting Standards Board on ED AWAS 1. Findings – The majority of respondents perceive that it is useful to use a standard system to prepare water accounting reports (applying SWA). Moreover, the majority of potential users are unsure about the effectiveness of such reports in discharging the accountability of water managers, and a significant number of stakeholders were unaware of its development. After analysing the submissions based on the integrated accountability model, it was found that accountability is unlikely to be fully realised. Submissions reflect the perceptions on potential users of General Purpose Water Accounting Reports (GPWAR).

Conference

ConferenceAustralasian Centre on Social and Environmental Accounting Research Conference (11th : 2012)
CityWollongong, NSW
Period2/12/124/12/12

Fingerprint

Stakeholders
Accountability
Water
Accounting standards
Draft
Transparency
Information needs
Water resources
Questionnaire
Mixed methods
Integrated
Water management
Theoretical framework
Design methodology
Managers

Keywords

  • water
  • water accounting
  • users
  • social and environmental accounting
  • Australia

Cite this

Tello-Melendez, E., Cummings, L., & Hazelton, J. (2012). Stakeholders' perspectives on standardised water accounting reports: accountability perspective. Abstract from Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, .
Tello-Melendez, Edward ; Cummings, Lorne ; Hazelton, James. / Stakeholders' perspectives on standardised water accounting reports : accountability perspective. Abstract from Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, .1 p.
@conference{56e0327a1dfd4929b45ed08fb9f1dba6,
title = "Stakeholders' perspectives on standardised water accounting reports: accountability perspective",
abstract = "Purpose – This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting (SWA), and reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1). One of the shortfalls in the development of ED AWAS 1 is the lack of a proper study on the information needs of potential users of water accounting reports and this research paper attempts to fill in this gap. Efficient and effective water management is an important element in alleviating water crises caused by misuse of water resources. Design/methodology/approach – The theoretical framework adopted in this paper is Accountability. This concept is explored in depth across three main ideas: clarity of relationship, transparency and power. A mixed method approach was utilised in which a questionnaire was administered to users with water-related interests in five different water-related seminars. The results yield to 36 usable responses. Most questions were closed ended with possible responses ranging from either a five-point Likert scale or a ‘Yes/No/Undecided’. The qualitative phase involved the analysis of secondary by examining public submissions to the Water Accounting Standards Board on ED AWAS 1. Findings – The majority of respondents perceive that it is useful to use a standard system to prepare water accounting reports (applying SWA). Moreover, the majority of potential users are unsure about the effectiveness of such reports in discharging the accountability of water managers, and a significant number of stakeholders were unaware of its development. After analysing the submissions based on the integrated accountability model, it was found that accountability is unlikely to be fully realised. Submissions reflect the perceptions on potential users of General Purpose Water Accounting Reports (GPWAR).",
keywords = "water, water accounting, users, social and environmental accounting, Australia",
author = "Edward Tello-Melendez and Lorne Cummings and James Hazelton",
year = "2012",
language = "English",
note = "Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012) ; Conference date: 02-12-2012 Through 04-12-2012",

}

Tello-Melendez, E, Cummings, L & Hazelton, J 2012, 'Stakeholders' perspectives on standardised water accounting reports: accountability perspective' Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, 2/12/12 - 4/12/12, .

Stakeholders' perspectives on standardised water accounting reports : accountability perspective. / Tello-Melendez, Edward; Cummings, Lorne; Hazelton, James.

2012. Abstract from Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, .

Research output: Contribution to conferenceAbstractResearch

TY - CONF

T1 - Stakeholders' perspectives on standardised water accounting reports

T2 - accountability perspective

AU - Tello-Melendez, Edward

AU - Cummings, Lorne

AU - Hazelton, James

PY - 2012

Y1 - 2012

N2 - Purpose – This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting (SWA), and reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1). One of the shortfalls in the development of ED AWAS 1 is the lack of a proper study on the information needs of potential users of water accounting reports and this research paper attempts to fill in this gap. Efficient and effective water management is an important element in alleviating water crises caused by misuse of water resources. Design/methodology/approach – The theoretical framework adopted in this paper is Accountability. This concept is explored in depth across three main ideas: clarity of relationship, transparency and power. A mixed method approach was utilised in which a questionnaire was administered to users with water-related interests in five different water-related seminars. The results yield to 36 usable responses. Most questions were closed ended with possible responses ranging from either a five-point Likert scale or a ‘Yes/No/Undecided’. The qualitative phase involved the analysis of secondary by examining public submissions to the Water Accounting Standards Board on ED AWAS 1. Findings – The majority of respondents perceive that it is useful to use a standard system to prepare water accounting reports (applying SWA). Moreover, the majority of potential users are unsure about the effectiveness of such reports in discharging the accountability of water managers, and a significant number of stakeholders were unaware of its development. After analysing the submissions based on the integrated accountability model, it was found that accountability is unlikely to be fully realised. Submissions reflect the perceptions on potential users of General Purpose Water Accounting Reports (GPWAR).

AB - Purpose – This paper explores the perceptions of potential users about water accounting reports prepared under Standardised Water Accounting (SWA), and reflected in the Exposure Draft of Australian Water Accounting Standard 1 (ED AWAS 1). One of the shortfalls in the development of ED AWAS 1 is the lack of a proper study on the information needs of potential users of water accounting reports and this research paper attempts to fill in this gap. Efficient and effective water management is an important element in alleviating water crises caused by misuse of water resources. Design/methodology/approach – The theoretical framework adopted in this paper is Accountability. This concept is explored in depth across three main ideas: clarity of relationship, transparency and power. A mixed method approach was utilised in which a questionnaire was administered to users with water-related interests in five different water-related seminars. The results yield to 36 usable responses. Most questions were closed ended with possible responses ranging from either a five-point Likert scale or a ‘Yes/No/Undecided’. The qualitative phase involved the analysis of secondary by examining public submissions to the Water Accounting Standards Board on ED AWAS 1. Findings – The majority of respondents perceive that it is useful to use a standard system to prepare water accounting reports (applying SWA). Moreover, the majority of potential users are unsure about the effectiveness of such reports in discharging the accountability of water managers, and a significant number of stakeholders were unaware of its development. After analysing the submissions based on the integrated accountability model, it was found that accountability is unlikely to be fully realised. Submissions reflect the perceptions on potential users of General Purpose Water Accounting Reports (GPWAR).

KW - water

KW - water accounting

KW - users

KW - social and environmental accounting

KW - Australia

M3 - Abstract

ER -

Tello-Melendez E, Cummings L, Hazelton J. Stakeholders' perspectives on standardised water accounting reports: accountability perspective. 2012. Abstract from Australasian Centre on Social and Environmental Accounting Research Conference (11th : 2012), Wollongong, NSW, .