عنوان مقاله :
حسابداري مديريت آب (ترجمه)
پديد آورندگان :
معصومي بيلندي ، زهرا - گروه حسابداري دانشگاه الزهرا , معصومي بيلندي ، زهرا - گروه حسابداري دانشگاه الزهرا , حجازي ، رضوان - گروه حسابداري دانشگاه خاتم , حجازي ، رضوان - گروه حسابداري دانشگاه خاتم
كليدواژه :
حسابداري مديريت آب , حسابداري آب شركت، حسابداري مديريت محيط زيست
چكيده فارسي :
Water accounting is a new science that is organized to provide information on the physical volume of water, water economy, economic considerations of water supply and its use. Water initiatives for business and in business have ballooned in the 2010 apos;s 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 detailed 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 waterrelated business outcomes. Water initiatives and current literature focusing on external water reporting is lack water accounting information for decision making. 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.; ترجمه و تلخيص از:Christ K.L. and Burritt R.L. 2017. Water management accounting: A framework for corporate practice. Journal of Cleaner Production, 152: 379386.; Translate of:; Christ K.L. and Burritt R.L. 2017. Water management accounting: A framework for corporate practice. Journal of Cleaner Production, 152: 379386.
عنوان نشريه :
آب و توسعه پايدار
عنوان نشريه :
آب و توسعه پايدار