Water resource accounting: information and awareness for sustainable use





Sustainable water management, Sustainability evaluation, Urban water systems, Ecosystem water measurement, Water reuse


This article aims to show each inhabitant’s share in the municipality of Alagoinhas (State of Bahia, Brazil) in the water demand in 2050 in monetary values. In methodological terms, this case study is empirical and exploratory. The Balance Sheet of Nations accounting technology allows identifying countries’ environmental assets, liabilities, and equity. The environmental water asset based on the region’s gross domestic product is determined, the environmental net worth by the residual balance of the water reserves, and the environmental water liability by accounting equivalence using the Basic Accounting Equation. Results showed a surplus of US$ 3.04 per capita in 2017 and a deficit of US$ 12.68 per person projected for the year 2050. This result offers the possibility that the municipality of Alagoinhas does not have water resources in the year 2050. It also points to the importance of how inhabitants should take care of their water resources in the coming decades and contributes to future research highlighting the relevance of accounting information aimed at these natural resources’ patrimonial situation.


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Author Biographies

Jozenei Silva Pereira, Faculty of Science and Technology of Bahia, Santa Maria da Vitória, BA, Brazil

Holds a degree in Accounting, an MBA in Forensics, Auditing and Environmental Analysis, a Specialization in Public Accounting and a Professional Master's Degree in National Network for Teaching Environmental Sciences State University of Feira de Santana.

Frederico Fonseca de Silva, Federal Institute of Parana, Curitiba, PR, Brazil

Holds a Degree in Agronomic Engineering, a Specialization in Irrigation and Soil Management from the Volcani Institute. Bet Dagan (IV), a Specialization in Quality Control of Irrigation Materials from Kibbutz Na'an (KN), a Master's in Agronomy and a PhD in Plant Production.

Luiz Panhoca, Federal University of Paraná, Curitiba, PR, Brazil

Holds a degree in Engineering, a degree in Accounting, a Specialization in Industrial Administration, a Specialization in Economic Engineering, a Specialization in Management Development Program, a Master's degree in Economics and a PhD in Controllership and Accounting.

Joselisa Maria Chaves, State University of Feira de Santana, Feira de Santana, BA, Brazil

Has a Technical-Professional Course in Geology, a degree in Geology, a Specialization in Teaching Geosciences, a Master's in Geology and a PhD in Geology.

Alexandre Machado Fernandes, Federal Institute of Parana, Curitiba, PR, Brazil

Holds a degree in Accounting Sciences, Specialization in Financial Accounting and Controllership, Specialization in Pedagogical Training of Teachers for Professional Education, Master's in Administration.


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How to Cite

Pereira, J. S., Silva, F. F. de, Panhoca, L., Chaves, J. M., & Fernandes, A. M. (2022). Water resource accounting: information and awareness for sustainable use. Ciência E Natura, 44, e15. https://doi.org/10.5902/2179460X66431

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