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Construction and Application of Water Resource Accounting Information System in Taiwan

David Han-Min Wang


Chih-Yuan Huang

David Han-Min Wang 1
Chih-Yuan Huang 2

  1. Professor Department of Accounting of Feng-Chia University, Taiwan R.O.C 1

  2. Doctoral student of Program of Business of Feng-Chia University, Taichung, Taiwan R.O.C 2

Pages: 1-15

DOI: 10.18488/journal.62.2018.51.1.15

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Article History:

Received: 13 November, 2017
Revised: 25 January, 2018
Accepted: 29 January, 2018
Published: 01 February, 2018


Since the last decade, rapid industry growth and booming world population increase the demand of water resource which brings out severe problems on water supply. In the Global Risk Report 2015 published by the World Economic Forum, water resource was ranked the greatest risk to the world. Taiwan is in 18th place in the UN global ranking among water-scarce countries. However, Taiwan has not established an integrated water resource information system to provide useful information to policy-makers and resource users. Therefore, this study adopts the international conceptual framework for water accounting to construct a water resource accounting information system tallied with Taiwan’s economic and policy conditions. The system is expected to provide useful information on water resource assets, liabilities, revenues and cost for economic sustainability. This study uses the case of Liyutan reservoir in Taiwan to illustrate the usefulness of the accounting information system which indicates new accounting research directions on water resource.
Contribution/ Originality
The paper's primary contribution is constructing the first water resource accounting information system in Taiwan by using the theories and techniques of financial accounting, and verifies the feasibility of this study with actual cases. This system contributes a lot to sustainable use of regional water resources.


Water resource, Accounting information system, Economic sustainability.



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This study received no specific financial support.

Competing Interests:

The authors declare that they have no competing interests.


Both authors contributed equally to the conception and design of the study.

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