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The Mystique of Water Pricing and Accounting

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  • Nicholas Pawsey
  • Lin Crase

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  • 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
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    File URL: http://hdl.handle.net/10.1111/1759-3441.12036
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    References listed on IDEAS

    as
    1. Commission, Productivity, 2011. "Australian’s Urban Water Sector," Inquiry Reports, Productivity Commission, Government of Australia, volume 2, number 55.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. Cooper, Bethany & Rose, John & Crase, Lin, 2012. "Does anybody like water restrictions? Some observation in Australian urban communities," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 56(1), pages 1-21, March.
    10. 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.
    11. 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.
    12. R. G. Walker & Stewart Jones, 2003. "Measurement: A Way Forward," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 356-374, October.
    13. Easter, K. W., 2005. "Cost recovery and water pricing for irrigation and drainage projects," IWMI Working Papers H046176, International Water Management Institute.
    14. 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.
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    Cited by:

    1. 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.
    2. 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).
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Cooper, Bethany & Crase, Lin, 2016. "Governing water service provision: Lessons from Australia," Utilities Policy, Elsevier, vol. 43(PA), pages 42-47.
    8. 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.

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