دانلود رایگان مقاله انگلیسی حسابداری مدیریت آب: یک چارچوب برای تمرین شرکتی - الزویر 2017

Abstract

Water initiatives for business and in business have ballooned in the 2010s because of concerns over increased uncertainty surrounding water supplies as well as competing demands. The challenge is how to improve accounting given the lack of available granular data on which companies can base their business decisions about water scarcity, water surpluses and water management opportunities. Corporate Water Management Accounting is a recently proposed extension to Environmental Management Accounting designed to support corporate management decisions and improve both economic and environmental water-related business outcomes. The paper identifies relevant water accounting information for decision making is lacking in current literature and water initiatives, which focus on external water reporting. In the light of the finding strengths and weaknesses of water initiatives are assessed and a new framework developed for Water Management Accounting. Based on both the literature and gaps in current water initiatives, the paper concludes with a set of specific research issues in corporate water accounting settings along with ways in which water accounting researchers can contribute to the future management of water by businesses.

7. Conclusion

The purpose of this paper was to examine the relationship between accounting and corporate water management in the face of a widely acknowledged and growing water crisis and the lack of available relevant data having appropriate granularity on which company managers can base their different decisions. The evidence examined confirms the role for environmental management accounting in corporate water management has been largely overlooked, with the emphasis instead on external reporting. Existing corporate water accounting approaches are confusing and it is difficult to distinguish how available techniques differ or to determine the tools that are most appropriate in different situations. With this in mind and building on prior research into EMA a new comprehensive corporate WMA framework is developed highlighting the data needed for different tools in different decision settings. For management the framework will help with assessment of the set of emerging water management initiatives and tools in the context of the value of water to business, especially through measures of ecoeffectiveness and eco-efficiency of water. The framework highlights that if corporate water management is to improve managers will also need granular monetary information as well as the tools already being developed to provide data about physical flows of water. Collection of data in line with the framework will also help raise awareness of existing EMA tools that might be applied to the management of water and with the additional focus on monetary information provide a basis for better business decisions about water.