IDEAS home Printed from https://ideas.repec.org/a/ris/ijafic/0010.html

Impact Of Water Accounting On Water Supply In Nigeria

Author

Listed:
  • Amos Arowoshegbe

    (Ambrose Alli University)

  • Francis Emeni

    (The Institute of Chartered of Accountants of Nigeria)

  • Emmanuel Uniamikogbo

    (Rhema University)

Abstract

Water is at the core ofsustainable development and is critical for socio-economic development, food production, and healthy ecosystems forhuman survival. It is, therefore, notsurprising thatthe Nigerian government, individuals and non-governmentalorganizations haveput in great effort in waterprojects. Unfortunately, despite these efforts, potable water is yet to get to all parts ofthe country. There is the need for a systematic study on the current status and trends in water supply in Nigeria, for evidenceinformed decision making, if potable water is to get to all parts of the country. This study, therefore, theoretically examines wateraccounting andpropose methodologies forhowwateraccounting can be used to alleviate the challenges ofwater scarcity in Nigeria. Furthermore, extant literature has shown thatvery few studies have been conducted on water accounting in Nigeria, with mixed submissions. In addition, most of these studies focus on developed economies and are descriptive in nature. These issues motivate this study, which advocates water accounting among Nigerian water authorities as a basis for evidence-informed decision making and policy development in alleviating water scarcity to ensureadequatewatersupply in Nigeria.

Suggested Citation

  • Amos Arowoshegbe & Francis Emeni & Emmanuel Uniamikogbo, 2018. "Impact Of Water Accounting On Water Supply In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 160-183.
    • Handle: RePEc:ris:ijafic:0010
    as

    Download full text from publisher

    File URL: http://research.icanig.org/documents/AMOSETAL.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Arjen Y. Hoekstra, 2017. "Water Footprint Assessment: Evolvement of a New Research Field," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 31(10), pages 3061-3081, August.
    2. repec:iwt:rerpts:h046577 is not listed on IDEAS
    3. James Hazelton, 2013. "Accounting as a human right: the case of water information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(2), pages 267-311, February.
    4. repec:iwt:bosers:h041260 is not listed on IDEAS
    5. Soliev, Ilkhom & Theesfeld, Insa & Wegerich, Kai & Platonov, Alexander, 2017. "Dealing with “Baggage” in Riparian Relationship on Water Allocation: A Longitudinal Comparative Study from the Ferghana Valley," Ecological Economics, Elsevier, vol. 142(C), pages 148-162.
    6. Edward Tello & James Hazelton & Lorne Cummings, 2016. "Potential users’ perceptions of general purpose water accounting reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 80-110, January.
    7. Amarasinghe, Upali A. & Smakhtin, Vladimir, 2014. "Global water demand projections: past, present and future," IWMI Reports 201006, International Water Management Institute.
    8. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    9. repec:iwt:bosers:h040193 is not listed on IDEAS
    10. repec:iwt:bosers:h041261 is not listed on IDEAS
    11. van Halsema, Gerardo E. & Vincent, Linden, 2012. "Efficiency and productivity terms for water management: A matter of contextual relativism versus general absolutism," Agricultural Water Management, Elsevier, vol. 108(C), pages 9-15.
    12. Keryn Chalmers & Jayne M. Godfrey & Barbara Lynch, 2012. "Regulatory theory insights into the past, present and future of general purpose water accounting standard setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 1001-1024, July.
    13. repec:iwt:bosers:h039769 is not listed on IDEAS
    14. Nicholas Kilimani, 2013. "Water Resource Accounts for Uganda: Use and Policy Relevancy," Working Papers 201347, University of Pretoria, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Panero Martina & De Bernardi Paola & Marcacci Caterina & Bresciani Stefano, 2026. "Beyond the Surface: A Critical Analysis of Corporate Water Accounting Literature for Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 39-55, January.
    2. Walid Ben‐Amar & Mohamed Chelli, 2018. "What drives voluntary corporate water disclosures? The effect of country‐level institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1609-1622, December.
    3. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    4. Fernández, J.E. & Alcon, F. & Diaz-Espejo, A. & Hernandez-Santana, V. & Cuevas, M.V., 2020. "Water use indicators and economic analysis for on-farm irrigation decision: A case study of a super high density olive tree orchard," Agricultural Water Management, Elsevier, vol. 237(C).
    5. Marthinus Jacobus Botha & Sanlie. L. Middelberg, 2016. "Evaluating the Adequacy of Water-Related Reporting and Disclosure by High-Impact users in South Africa," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 18(01), pages 1-20, March.
    6. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    7. Ehsan Qasemipour & Farhad Tarahomi & Markus Pahlow & Seyed Saeed Malek Sadati & Ali Abbasi, 2020. "Assessment of Virtual Water Flows in Iran Using a Multi-Regional Input-Output Analysis," Sustainability, MDPI, vol. 12(18), pages 1-18, September.
    8. Mohsin Malik & Salam Abdallah, 2019. "Sustainability Initiatives in Emerging Economies: A Socio-Cultural Perspective," Sustainability, MDPI, vol. 11(18), pages 1-19, September.
    9. David Monciardini & Guido Conaldi, 2019. "The European regulation of corporate social responsibility: The role of beneficiaries' intermediaries," Regulation & Governance, John Wiley & Sons, vol. 13(2), pages 240-259, June.
    10. Caldera, Upeksha & Breyer, Christian, 2020. "Strengthening the global water supply through a decarbonised global desalination sector and improved irrigation systems," Energy, Elsevier, vol. 200(C).
    11. Long Zhang & Xiaoyu Luan & Xinyi Chen & Shuhao Zhang & Yukun Liang & Zhaojie Cui, 2022. "Water Footprint Inventory Construction of Cathode Copper Products in a Chinese Eco-Industry," Sustainability, MDPI, vol. 14(10), pages 1-15, May.
    12. Matthew Egan, 2015. "Driving Water Management Change Where Economic Incentive is Limited," Journal of Business Ethics, Springer, vol. 132(1), pages 73-90, November.
    13. Liu, Jing & Hertel, Thomas & Lammers, Richard & Prusevich, Alexander & Baldos, Uris Lantz & Grogan, Danielle & Frolking, Steve, 2016. "Achieving Sustainable Irrigation Water Withdrawals: Global Impacts on Food Production and Land Use," Conference papers 332691, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    14. George Tsakiris, 2017. "Facets of Modern Water Resources Management: Prolegomena," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 31(10), pages 2899-2904, August.
    15. Prem Chandra Pandey & Manish Pandey, 2023. "Highlighting the role of agriculture and geospatial technology in food security and sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(5), pages 3175-3195, October.
    16. Ghahroodi, E. Mokari & Noory, H. & Liaghat, A.M., 2015. "Performance evaluation study and hydrologic and productive analysis of irrigation systems at the Qazvin irrigation network (Iran)," Agricultural Water Management, Elsevier, vol. 148(C), pages 189-195.
    17. Wang, Rong & Huang, Guanhua & Xu, Xu & Ren, Dongyang & Gou, Jiachao & Wu, Zhangsheng, 2022. "Significant differences in agro-hydrological processes and water productivity between canal- and well-irrigated areas in an arid region," Agricultural Water Management, Elsevier, vol. 267(C).
    18. Saidu Musa & Nusirat Ojuolape Gold & Hope Osayantin Aifuwa, 2020. "Board Diversity and Sustainability Reporting: Evidence from Industrial Goods Firms," Business & Management Compass, University of Economics Varna, issue 4, pages 377-398.
    19. Aditya Pandu Wicaksono & Doddy Setiawan, 2024. "Impacts of stakeholder pressure on water disclosure within Asian mining companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(3), pages 6493-6515, March.
    20. Meidijati Meidijati & Yvonne Augustine, 2022. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital," Technium Social Sciences Journal, Technium Science, vol. 31(1), pages 371-387, May.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:ijafic:0010. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: http://www.icanig.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.