Water

Drought, floods, access to clean drinking water and sanitation and degradation of freshwater ecosystems continue to present challenges around the world. This chapter reviews water-related accounting research identifying prominent topics, theoretical framings and research approaches used. Provision of water and sanitation services, organisational management of water resources and water governance have attracted attention thus far. Climate change, flooding and drought, as well as water resource management, merit further exploration in light of global trends. Water merits sustained attention. Problem-based, inter- or transdisciplinary research is imperative to future accounting scholarship. By explicitly considering multiple perspectives on what water is (ontology) and how it is represented (epistemology), future analysis may be sharper and richer, and understanding of the politics of water may be enhanced. Thus, accounting scholars will be able to offer deeper and more critical analysis of existing arrangements and generate important recommendations, thereby further enhancing empirical, theoretical and methodological contributions to more sustainable ways of living and organising.