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題名 | Accounting for Infrastructure Assets in a Climate Change Environment= |
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作者 | Sciulli, Nick; |
期刊 | Academy of Taiwan Business Management Review |
出版日期 | 20110400 |
卷期 | 7:1 2011.04[民100.04] |
頁次 | 頁121-131 |
分類號 | 495.44 |
語文 | eng |
關鍵詞 | |
英文摘要 | The objective of this investigation is to gain an understanding of what role (if any) the accounting information system will have in reporting and managing infrastructure assets in the context of climate change. A survey was distributed to all coastal councils (55 in total) in Australia that are members of the National Sea Change Taskforce. A combination of basic descriptive statistics as well as an interpretative approach for the analysis of the additional comments provided is undertaken. Both closed and open questions were used to ascertain the views of managers regarding to what extent the accounting system would be utilised in managing the risk to infrastructure assets. The findings suggest that most coastal councils have recognised the need to undertake an audit of infrastructure at risk to climate change, but that they do not necessarily have the internal capacity to undertake this task. In addition, there is only modest support for the notion that the accounting system is adequate for identifying or managing infrastructure assets at risk to climate change. The survey instrument was provided only to local councils residing in coastal areas in Australia. However, local councils in metropolitan areas will most likely face the same or similar issues raised by the respondents in this survey. There are several implications emanating from this study including the need for councils to undertake an audit of infrastructure to determine which assets are at risk to climate change. Moreover, debate needs to be commenced on the role accounting can have in the management and reporting of infrastructure at risk to climate change. This study is significant as it is the first study undertaken in Australia investigating the issues surrounding the role of the accounting system in identifying infrastructure assets at risk to the effects of climate change. Identifying infrastructure assets is the first step in developing appropriate adaptation responses to climate change. Local councils in coastal regions were selected as they are recognised as the most vulnerable to the effects of climate change. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。