Environmental-economic accounting for water: a global comparative analysis

Autores/as

  • Sara Meurer Master’s in Accounting, Ph.D. Candidate, Centro Socioeconômico Universidade Federal de Santa Catarina, Florianópolis, SC, Brazil https://orcid.org/0000-0001-7467-0849
  • Hans Michael van Bellen PhD in Production Engineering, Full Professor, Departamento de Engenharia do Conhecimento, Universidade Federal de Santa Catarina, Florianópolis, SC, Brazil https://orcid.org/0000-0002-9224-7232

DOI:

https://doi.org/10.18472/SustDeb.v15n1.2024.52333

Palabras clave:

Water Accounting, National Accounts, SEEA-Water, Content Analysis

Resumen

Water accounts emerge to express their physical volume in the environment and the economy, as well as the economic aspect of water supply and use. Therefore, it enables public policymakers to make the most appropriate decisions for its management. So, the research objective is to analyse how different countries disclose their environmental and economic accounts for water. Therefore, a categorical analysis model of 120 categories was developed based on the SEEA-Water framework and analysed in 13 countries. The results highlight the high adherence to the physical water supply and use tables. It is interpreted as a “starting point” for compiling water accounts. Despite this, water emission accounts have not been prioritised, possibly due to data unavailability. Both hybrid and asset accounts are in progress. Concerning the countries, Brazil, Mexico, and Costa Rica achieved the highest adequacy level for the proposed model.

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Biografía del autor/a

Sara Meurer, Master’s in Accounting, Ph.D. Candidate, Centro Socioeconômico Universidade Federal de Santa Catarina, Florianópolis, SC, Brazil

Ph.D. Candidate in Accounting at the Federal University of Santa Catarina and, as a visiting scholar at the Università degli Studi di Trento, in Trento, Italy. Master in Accounting from the Federal University of Santa Catarina and Accountant from the Regional University of Blumenau.

Hans Michael van Bellen, PhD in Production Engineering, Full Professor, Departamento de Engenharia do Conhecimento, Universidade Federal de Santa Catarina, Florianópolis, SC, Brazil

Full Professor at the Federal University of Santa Catarina in the Knowledge Engineering Department. Graduated in Mechanical Engineering with a master's degree in Business Administration both at the Federal University of Santa Catarina and a Ph.D. in Engineering from the Federal University of Santa Catarina and, as a visiting scholar, at the University of Dortmund, Germany. He completed his postdoctoral studies at the University of Berkeley, California, United States. He works as a lecturer and researcher in postgraduate programs in Knowledge Engineering and Management, and Accounting.

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Publicado

2024-04-30

Cómo citar

Meurer, S., & van Bellen, H. M. (2024). Environmental-economic accounting for water: a global comparative analysis. Sustainability in Debate, 15(1), 43–81. https://doi.org/10.18472/SustDeb.v15n1.2024.52333

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