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Sustainability Accounting and Accountability in Public Water Companies

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  • Carlos Larrinaga-Gonzélez
  • Vincente Pérez-Chamorro

Abstract

This article analyses the ways that Spanish public water companies communicate sustainability information to their stakeholders and explores whether distinctive and more progressive accountability is possible in the public sector in comparison with private sector organizations. Two distinct activities are identified in sustainable accountability: public organizations are engaged in informal as well as formal reporting activity, and their reporting seems to be coupled with real organizational strategies and operational activities.

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Bibliographic Info

Article provided by Chartered Institute of Public Finance and Accountancy in its journal Public Money & Management.

Volume (Year): 28 (2008)
Issue (Month): 6 (December)
Pages: 337-343

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Handle: RePEc:bla:pmomgt:v:28:y:2008:i:6:p:337-343

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References

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  1. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, April.
  2. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
  3. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
  4. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
  5. Velazquez, Esther, 2007. "Water trade in Andalusia. Virtual water: An alternative way to manage water use," Ecological Economics, Elsevier, vol. 63(1), pages 201-208, June.
  6. Lourdes Torres & Vicente Pina, 2001. "Public-private partnership and private finance initiatives in the EU and Spanish local governments," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 601-619.
  7. Velazquez, Esther, 2006. "An input-output model of water consumption: Analysing intersectoral water relationships in Andalusia," Ecological Economics, Elsevier, vol. 56(2), pages 226-240, February.
  8. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
  9. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
  10. Geoffrey R. Frost, 2007. "The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 43(2), pages 190-216.
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Cited by:
  1. Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
  2. Jan Bebbington & Carlos Larrinaga-González & Jose M. Moneva-Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 371-374, April.
  3. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
  4. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 118-143, January.
  5. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 8(2), pages 139-160, June.
  6. Veronica P. Lima Ribeiro & Cristina Aibar-Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing, vol. 6(3), pages 404-419, October.

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