IDEAS home Printed from https://ideas.repec.org/a/bla/econpa/v32y2013i3p328-339.html
   My bibliography  Save this article

The Mystique of Water Pricing and Accounting

Author

Listed:
  • Nicholas Pawsey
  • Lin Crase

Abstract

No abstract is available for this item.

Suggested Citation

  • Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
    • Handle: RePEc:bla:econpa:v:32:y:2013:i:3:p:328-339
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/1759-3441.12036
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ray Ball, 2006. "International Financial Reporting Standards (IFRS): pros and cons for investors," Accounting and Business Research, Taylor & Francis Journals, vol. 36(S1), pages 5-27.
    2. Christine Ryan & James Guthrie & Ron Day, 2007. "Politics of Financial Reporting and the Consequences for the Public Sector," Abacus, Accounting Foundation, University of Sydney, vol. 43(4), pages 474-487, December.
    3. George Hampton, 1999. "The Role of Present Value-based Measurement in General Purpose Financial Reporting," Australian Accounting Review, CPA Australia, vol. 9(17), pages 22-32, March.
    4. R. G. Walker & Stewart Jones, 2003. "Measurement: A Way Forward," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 356-374, October.
    5. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.
    6. D. J. Johnstone, 2003. "Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 1-41, February.
    7. R. G. Walker & Stewart Jones, 2012. "Reporting on Infrastructure in Australia: Practices and Management Preferences," Abacus, Accounting Foundation, University of Sydney, vol. 48(3), pages 387-413, September.
    8. Terence Dwyer, 2006. "Urban Water Policy: In Need of Economics," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 13(1), pages 3-16.
    9. Easter, K. W., 2005. "Cost recovery and water pricing for irrigation and drainage projects," IWMI Working Papers H046176, International Water Management Institute.
    10. Commission, Productivity, 2011. "Australian’s Urban Water Sector," Inquiry Reports, Productivity Commission, Government of Australia, volume 2, number 55, July.
    11. K. William Easter & Yang Liu, 2005. "Cost Recovery and Water Pricing for Irrigation and Drainage Projects," World Bank Publications - Reports 37385, The World Bank Group.
    12. Frank L. Clarke, 1998. "Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 8-17, March.
    13. Bethany Cooper & John Rose & Lin Crase, 2012. "Does anybody like water restrictions? Some observations in Australian urban communities," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 56(1), pages 61-81, January.
    14. K. William Easter & Yang Liu, 2005. "Cost Recovery and Water Pricing for Irrigation and Drainage : What Works?," World Bank Publications - Reports 9648, The World Bank Group.
    15. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Crase, Lin & Khosroshahi, Saeideh & Cooper, Bethany, 2020. "Hydrology, topography and demography matter: Why care needs to be exercised when assessing water prices and regulation and the extent to which they conform with best practice," Utilities Policy, Elsevier, vol. 62(C).
    2. Lin Crase & Bethany Cooper, 2017. "The Political Economy of Drought: Legacy and Lessons from Australia's Millennium Drought," Economic Papers, The Economic Society of Australia, vol. 36(3), pages 289-299, September.
    3. Jayanath Ananda & Nicholas Pawsey & Tahmid Nayeem, 2022. "Customer‐centric regulation: The case of Victorian urban water sector," Regulation & Governance, John Wiley & Sons, vol. 16(2), pages 536-556, April.
    4. Cooper, Bethany & Crase, Lin & Rose, John M., 2018. "Cost-reflective pricing: empirical insights into irrigators’ preferences for water tariffs," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 62(2), April.
    5. Ananda, Jayanath & Hampf, Benjamin, 2015. "Measuring environmentally sensitive productivity growth: An application to the urban water sector," Ecological Economics, Elsevier, vol. 116(C), pages 211-219.
    6. Cooper, Bethany & Crase, Lin & Pawsey, Nicholas, 2014. "Best practice pricing principles and the politics of water pricing," Agricultural Water Management, Elsevier, vol. 145(C), pages 92-97.
    7. Malcolm Abbott & Bruce Cohen, 2017. "Drawing a Line in the Sand: Valuing Regulated Assets of the Australian Water Industry," Economic Papers, The Economic Society of Australia, vol. 36(1), pages 32-48, March.
    8. Cooper, Bethany & Crase, Lin, 2016. "Governing water service provision: Lessons from Australia," Utilities Policy, Elsevier, vol. 43(PA), pages 42-47.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. De Pinto, A., 2018. "The Global Effects of Widespread Adoption of Climate Smart Agriculture," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277524, International Association of Agricultural Economists.
    2. Alvaro Calzadilla & Katrin Rehdanz & Richard S.J. Tol, 2008. "The Eonomic Impact Of More Sustainable Water Use In Agriculture: A Computable General Equilibrium Analysis," Working Papers FNU-169, Research unit Sustainability and Global Change, Hamburg University, revised Dec 2008.
    3. Calzadilla, Alvaro & Rehdanz, Katrin & Tol, Richard S.J., 2008. "Water scarcity and the impact of improved irrigation management: A CGE analysis," Conference papers 331788, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    4. Mottaleb, Khondoker A. & Krupnik, Timothy J. & Keil, Alwin & Erenstein, Olaf, 2019. "Understanding clients, providers and the institutional dimensions of irrigation services in developing countries: A study of water markets in Bangladesh," Agricultural Water Management, Elsevier, vol. 222(C), pages 242-253.
    5. Yeti Nisha Madhoo, 2007. "International Trends In Water Utility Regimes," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 78(1), pages 87-135, March.
    6. Siyal, A.A. & Mashori, A.S. & Bristow, K.L. & van Genuchten, M.Th., 2016. "Alternate furrow irrigation can radically improve water productivity of okra," Agricultural Water Management, Elsevier, vol. 173(C), pages 55-60.
    7. Molle, Francois & Berkoff, Jeremy, 2007. "Water pricing in irrigation: the lifetime of an idea," Book Chapters,, International Water Management Institute.
    8. Palatnik, Ruslana & Shechter, Mordechai, 2008. "Can Climate Change Mitigation Policy be Beneficial for the Israeli Economy? A Computable General Equilibrium Analysis," Conference papers 331792, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    9. Gebreegziabher, Z. & Mekonnen, A. & Beyene, A.D. & Hagos, F., 2018. "Valuation of access to irrigation water in rural Ethiopia: application of choice experiment and contingent valuation methods," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277168, International Association of Agricultural Economists.
    10. Cooper, Bethany & Crase, Lin & Rose, John M., 2018. "Cost-reflective pricing: empirical insights into irrigators’ preferences for water tariffs," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 62(2), April.
    11. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
    12. Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    13. Evans, Lewis T. & Guthrie, Graeme A., 2005. "Risk, price regulation, and irreversible investment," International Journal of Industrial Organization, Elsevier, vol. 23(1-2), pages 109-128, February.
    14. Olante, Maria Elena & Lassini, Ugo, 2022. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe," Advances in accounting, Elsevier, vol. 56(C).
    15. Alemu Mekonnen & Zenebe Gebreegziabher & Abebe D. Beyene & Fitsum Hagos, 2019. "Valuation of Access to Irrigation Water in Rural Ethiopia: Application of Choice Experiment and Contingent Valuation Methods," Water Economics and Policy (WEP), World Scientific Publishing Co. Pte. Ltd., vol. 6(01), pages 1-26, September.
    16. Malcolm Abbott & My Tran, 2020. "The Price Elasticity of Demand of Australian Urban Residential Consumers and Water Restrictions," International Business Research, Canadian Center of Science and Education, vol. 13(3), pages 153-153, March.
    17. Lohmar, B. & Huang, Q. & Lei, B. & Gao, Z., 2007. "Water pricing policies and recent reforms in China: the conflict between conservation and other policy goals," IWMI Books, Reports H040610, International Water Management Institute.
    18. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
    19. Tirtha Raj Dhakal & Brian Davidson & Bob Farquharson, 2018. "Factors Affecting Collective Actions in Farmer-Managed Irrigation Systems of Nepal," Agriculture, MDPI, vol. 8(6), pages 1-11, June.
    20. Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:econpa:v:32:y:2013:i:3:p:328-339. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/esausea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.