An environmental sustainability based budget allocation system for regional water quality management

Journal of Environmental Management

Volumn 90, Issue 2, 2009, Pages 699-709

  Kao, Jehng Jung ^a   Pan, Tze Chin ^a   Lin, Chin Min ^a  

^a NATIONAL CHIAO TUNG UNIVERSITY   (Taiwan)

Author keywords

Accounting; Budget allocation; Driving Force State Response (DSR); Environmental sustainability; Indicator; Regional water quality management

Indexed keywords

BUDGET CONTROL; ENVIRONMENTAL MANAGEMENT; SUSTAINABLE DEVELOPMENT; WATER CONSERVATION; WATER MANAGEMENT; WATER QUALITY;

ACCOUNTING; ALLOCATION SYSTEMS; BUDGET ALLOCATION; DRIVING FORCE STATE RESPONSE; DRIVING FORCE-STATE-RESPONSE; ENVIRONMENTAL SUSTAINABILITY; LOCAL AUTHORITIES; REGIONAL WATER QUALITY MANAGEMENT; SUSTAINABILITY INDICATORS; WATER QUALITY MANAGEMENT;

QUALITY MANAGEMENT;

RESOURCE ALLOCATION; SUSTAINABILITY; WATER MANAGEMENT; WATER QUALITY;

ACCESS TO INFORMATION; ARTICLE; BUDGET; CASE STUDY; COMPUTER SYSTEM; CONCEPTUAL FRAMEWORK; CONTROLLED STUDY; ENVIRONMENTAL PROTECTION; ENVIRONMENTAL SUSTAINABILITY; INTERNET; RESOURCE ALLOCATION; WATER MANAGEMENT; WATER QUALITY;

EID: 56349111476     PISSN: 03014797     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jenvman.2008.01.003     Document Type: Article

References (34)

1. Adams R., Coulson A., Mueller K., Sturm A., and Vartel C. Accounting and Financial Reporting for Environmental Costs and Liabilities: Workshop Manual (2000), Association of Chartered Certified Accountants, London
2. Australian and New Zealand Environment and Conservation Council (ANZECC). Core Environmental Indicators for Reporting on the State of the Environment (2000), ANZECC, Canberra
3. Bay Area Alliance for Sustainable Communities and Northern California Council for Community (Bay Area Alliance and NCCC). Bay Area Indicators: Measuring Progress Toward Sustainability (2003), Bay Area Alliance and NCCC. http://www.bayareaalliance.org/ (accessed 30.03.06.)
4. Best A., Dusen H.V., and Colin R. Sustainable Seattle - Indicators of Sustainable Community (1998), Sustainable Seattle, Seattle
5. Bossel H. Indicators for Sustainable Development: Theory, Method, Applications (1999), International Institute for Sustainable Development, Winnipeg, Canada
6. Deegan C. Environmental Management Accounting: an Introduction and Case Studies for Australia (2003), Environment Australia, in collaboration with EPA Victoria, and the Institute of Chartered Accountants in Australia. http://www.deh.gov.au/settlements/industry/finance/publications/project. html (accessed 08.04.06.)
7. Diakoulaki D., Glykoyanni A., and Deliyannis A. Environmental Signals (2003), Greece National Center for the Environment and Sustainable Development, Kifissia, Greece
8. Esty D.C., Levy M.A., Tanja S., and de Sherbinin A. 2005 Environmental Sustainability Index: Benchmarking National Environmental Stewardship (2005), Yale Center for Environmental Law & Policy, New Haven, Connecticut
9. Eurostat. SERIEE European System for the Collection of Economic Information on the Environment - 1994 Version (2002), Office for Official Publications of the European Communities, Luxembourg
10. Federal Statistical Office of Germany. Environmental Productivity, Use of Area, Water, Waste 2003 (2004), Federal Statistical Office of Germany, Wiesbaden, Germany
11. Graff R.G., Reiskin E.D., White A.L., and Bidwell K. Snapshots of Environmental Cost Accounting (1998), Tellus Institute, Boston
12. Hsinchu City Environmental Protection Bureau (HCCEPB). Environmental Protection Plan (2002), Environmental Protection Bureau, Hsinchu, Taiwan, Republic of China (in Chinese)
13. Hsinchu Science Park Administration, 2005. Major Events of Wastewater Treatment Plant. Hsinchu Science Park Administration (in Chinese). Available from: http://59.124.43.251/SPAWEB/wastewater/page7-2-10.jsp (accessed 27.12.05.).
14. Hellströn D., Jeppsson U., and Kärrman E. A framework for systems analysis of sustainable urban water management. Environmental Impact Assessment Review 20 (2000) 311-321
15. International Council for Local Environmental Initiatives (ICLEI). The Local Agenda 21 Planning Guide: an Introduction to Sustainable Development Planning (1996), ICLEI, Toronto
16. Jasch C. Environmental Management Accounting - Procedures and Principles (2001), United Nations Division for Sustainable Development, New York
17. Kao J.J., and Chen W.J. A multiobjective model for non-point source pollution control for an off-stream reservoir catchment. Water Science and Technology 48 10 (2003) 177-183
18. Kerans B.L., and Karr J.R. A benthic index of biotic integrity (B-IBI) for rivers of the Tennessee valley. Ecological Applications 4 4 (1994) 768-785
19. Lundin M., and Morrison G.M. A life cycle assessment based procedure for development of environmental sustainability indicators for urban water systems. Urban Water 4 (2002) 145-152
20. Melhus P., Dorrance L.B., Clark D.L., Condon E., Hazen C., Johnson R., Jones M.S., Mitchell P., Paton B., Quevedo E., and Roberts B. Silicon Valley Environmental Index (2003), Silicon Valley Environmental Partnership. http://www.svep.org/ (accessed 10.04.05.)
21. Organisation for Economic Co-operation and Development (OECD). Environmental Indicators Development, Measurement and Use (2003), OECD Environment Directorate Environmental Performance and Information Division, Paris
22. Oregon Progress Board. Is Oregon making progress? The 2003 benchmark performance report. Report to the Oregon Legislative Assembly (2003), Oregon Progress Board, Salem, Oregon
23. ROC EPA. Yearbook of Environmental Protection Statistics (2004), Environmental Protection Adminstration, Taipei, Taiwan, Republic of China
24. ROC Council for Economic Planning and Development (ROC CEPD). Sustainable Development Indicators for Taiwan (2002), ROC CEPD. http://www.cepd.gov.tw/sustainable-development/eng/main.htm (accessed 15.08.04.)
25. Spangenberg J.H., Pfahl S., and Deller K. Towards indicators for institutional sustainability: lessons from an analysis of Agenda 21. Ecological indicators 2 (2002) 61-77
26. United Nations (UN). Integrated Environmental and Economic Accounting (2003), UN, New York
27. United Nations Commission on Sustainable Development (UNCSD). Indicators of Sustainable Development: Guidelines and Methodologies (2001), UN, New York
28. United Nations/World Water Assessment Programme (UN/WWAP). 1st UN World Water Development Report: Water for People, Water for Life (2003), United Nations Educational, Scientific and Cultural Organization and Berghahn Books, Paris, New York and Oxford
29. U.S. Environmental Protection Agency (USEPA). An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts (1995), USEPA, Washington D.C
30. U.S. Environmental Protection Agency (USEPA). Full Cost Accounting in Action: Case Studies of Six Solid Waste Management Agencies (1998), USEPA, Washington D.C
31. U.S. Environmental Protection Agency (USEPA). Index of Watershed Indicators: an Overview (2002), USEPA, Washington D.C
32. U.S. Environmental Protection Agency (USEPA). Agricultural Management Practices for Water Quality Protection (2007), USEPA. http://www.epa.gov/watertrain/agmodule/ (accessed 25.01.07.)
33. Walmsley J.J. Framework for measuring sustainable development in catchment system. Environmental Management 29 (2002) 195-206
34. World Health Organization (WHO). Development of Environment and Health Indicators for European Union Countries: Results of a Pilot Study (2004), WHO European Centre for Environment and Health, Bonn