Abstract
A review of the literature provides empirical evidence that companies use water accounting (WA) to address water shortages and water management issues. Our systematic review suggests two key points: first, phenomena such as water shortages and freshwater scarcity are no longer limited to less developed areas in Asia. Developed economies may also experience a water crisis. Second, in view of the increased pressure from stakeholders, there is a growing tendency amongst firms to manage risks around water as a resource and to implement rigid control of water consumption.
Keywords: water accounting, literature review, isomorphism, hybrid accounting, Sustainable development goals
How to Cite:
Liao, S. & Khan, A., (2022) “Exploring Future Hybrid Accounting: A Review of Water Accounting and Management Research”, Australasian Accounting, Business and Finance Journal 16(2), 103-115. doi: https://doi.org/10.14453/aabfj.v16i2.8
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