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...

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...