نوع مقاله : مفهومی
نویسندگان
1 پژوهشکده آب و محیط زیست، دانشگاه فردوسی مشهد، مشهد، ایران
2 گروه علوم و مهندسی آب، دانشکده کشاورزی، دانشگاه فردوسی مشهد، مشهد، ایران
چکیده
در این مقاله مفهومی-تحلیلی، مفهوم حسابداری آب و ضرورت نقش حسابداری آب در حکمرانی آب تبیین گردیده و همچنین به اصلاح باورها و فرضیات پیشین رایج و تشریح گام به گام چرخه‌ی حسابداری آب، پرداخته شده است. برای این امر در آغاز، مفاهیم پایه مرتبط با این مباحث مانند امنیت غذایی، امنیت آبی، حسابداری آب و حسابرسی آب مطرح شده است. سپس ویژگی‌های کلیدی رویکرد حسابداری آب و همچنین اهمیت حسابداری و حسابرسی آب به عنوان ابزاری برای ارزیابی حکمرانی خوب به صورت مشروح مورد توجه قرار گرفته است. در انتها مباحث کاربرد حسابداری و حسابرسی آب در مدیریت و حکمرانی آب بیان گردیده و نتیجه‌گیری نهایی صورت گرفته است. حسابداری آب اطلاعاتی را در مورد روند عرضه و تقاضای آب در مکان و زمان ارائه می‌دهد و علل زمینه‌ای عدم تعادل در عرضه و تقاضای آب توسط کاربران مختلف آب، پایداری سطح فعلی آب مصرفی و کارایی یا بهره‌وری کاربرد آب توسط ذی‌نفعان مختلف را بررسی می‌نماید. بنابراین حسابداری آب به‌طور فزاینده‌ای برای سیاست‌گذاری مبتنی بر شواهد مرتبط با منابع آب، حیاتی محسوب می‌شود. در عمل، اطلاعات اولیه شامل داده‌های بیوفیزیکی و فنی لزوماً به انتخاب‌های سیاسی مرتبط و اجرای موفقیت‌آمیز آن‌ها در محل، تبدیل نمی‌شود. بسیاری از نظریه‌ها، چالش‌های فزاینده در منابع آب را به «بحران حکومت‌داری» نسبت داده‌اند. درک محدودیت‌های فیزیکی و فنی در رویکردهای مدیریت منابع آب و همچنین اهمیت عوامل نهادی و سیاسی در شکل‌دهی سیاست‌های مرتبط با آب و تعیین شیوه‌های اجرای این سیاست‌ها، ضروری به نظر می‌رسد.
کلیدواژه‌ها
موضوعات
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