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Making water count: water accountability change within an Australian university

Author

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  • Matthew Egan

Abstract

Purpose - – Drought conditions affected an acute water scarcity crisis across large parts of Australia through the late 1990s and into the 2000s. Public policy responses emphasised demand management strategies. This study aims to examine the response to these challenges within a large Australian university from 1999 to 2010. Design/methodology/approach - – Case study utilising semi-structured interviews. Findings - – Staff empowered to take an emergent approach to issues of social concern, initiated water accountability change focused on water efficiency from 1999, and “water principles” from 2002. A growing network had some success translating and enrolling others over coming years. However into the late 2000s, as drought conditions abated and with a renewed focus on financial control, developments that had not established clear links to core accountability mechanisms eroded. This study demonstrates that measurement is essential to understanding patterns of water usage, but also needs to establish links to core systems of accountability to broadly change behaviour. Practical implications - – Higher education continues to be an environment where creative responses to community challenges can be nurtured. Despite increasing pressures to focus on financial outcomes, the sector should continue to nurture opportunities to shape issues of community concern through leading practice. Originality/value - – This study provides insight into the development, fragility, and contested meaning of emergent systems of water accountability within the context of a university.

Suggested Citation

  • Matthew Egan, 2014. "Making water count: water accountability change within an Australian university," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(2), pages 259-282, February.
  • Handle: RePEc:eme:aaajpp:v:27:y:2014:i:2:p:259-282
    DOI: 10.1108/AAAJ-07-2012-01059
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    Citations

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    Cited by:

    1. Huixiang Zeng & Tao Zhang & Zhifang Zhou & Yang Zhao & Xiaohong Chen, 2020. "Water disclosure and firm risk: Empirical evidence from highly water‐sensitive industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 17-38, January.
    2. Walid Ben‐Amar & Mohamed Chelli, 2018. "What drives voluntary corporate water disclosures? The effect of country‐level institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1609-1622, December.
    3. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    4. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    5. Robert Miehe & Matthias Finkbeiner & Alexander Sauer & Thomas Bauernhansl, 2022. "A System Thinking Normative Approach towards Integrating the Environment into Value-Added Accounting—Paving the Way from Carbon to Environmental Neutrality," Sustainability, MDPI, vol. 14(20), pages 1-20, October.

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