IWRM has emerged as a popular ideology in the water sector since the 20th century. From a highly techno-centric approach in the past, it has taken a new turn worldwide, following a Habermasian communicative rationality, as a place-based nexus for multiple actors to consensually and...

Purpose – The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for...