Genel Amaçlı Su Muhasebesi Sisteminin Finansal Muhasebe ile Karşılaştırılması

Öz

Su muhasebesi, finansal hesapların gelir ve gider ile ilgili bilgi sağlaması gibi 'Ölçemediğimizi şeyi planlayıp yönetemeyiz' önermesine dayanarak finansal muhasebeden ilham almaktadır. Bu araştırmanın amacı; su muhasebesi ile finansal muhasebeyi içerik, standartlar, amaç ve raporlar açısından karşılaştırarak iki sistem arasındaki benzerlikleri ve farklılıkları ortaya koymaktır. Bu araştırmada finansal muhasebeye benzer yapıda olan ve bazı konularda finansal muhasebeden farklılaşan finansal muhasebe ile ilgili önemli standart, kayıt ve raporlama yapılarının savunulduğu, uygulandığı ve sunulduğu Avustralya genel amaçlı su muhasebe sistemi (AGASM) seçilmiştir. Bu çalışmada iki sistemin benzerlik ve farklılıklarını belirlemek için nitel araştırma tekniklerinden doküman inceleme yöntemi kullanılmıştır. Araştırma verileri, doküman inceleme yönteminin aşamalarına göre incelenmiştir. İki sistemin hesap yapıları, unsurları, standartları ve içerikleri karşılaştırılmıştır. Bulgular ışığında her iki sistemde raporların formatı, hesaplarda kullanılan terminoloji yapıları, kullanılan standartların ilke bazlı olması, raporların kamuya açık olması ve benzer ilkelerle sunulması, raporlarda bulunan bilgilerin bütünleşik bir şekilde önceden belirlenmiş ve standartlaştırılmış raporlar aracılığıyla sunulması, rapor güvencesi için denetimin yapılması, bilgi kullanıcılarına raporlanan birim ile ilgili niceliksel, niteliksel bilgi sağlamasına yönelik benzerlikler tespit edilmiştir.

Anahtar Kelimeler

• Genel amaçlı su muhasebesi
• sürdürülebilir su yönetimi
• finansal muhasebe
• sürdürülebilir su muhasebesi

Comparison of the General-Purpose Water Accounting System and Financial Accounting

Öz

Water accounting is inspired by financial accounting, which is grounded in the principle of “we cannot plan and manage what we cannot measure, such as providing information about income and expenses.” The purpose of this study is to compare water accounting and financial accounting in terms of their content, standards, objectives, and reporting frameworks, aiming to highlight the similarities and differences between the two systems. In this study, the Australian General Purpose Water Accounting System was selected, which defends, applies, and presents important standards, registration, and reporting structures related to financial accounting, similar to financial accounting but differentiated from it. In this study, the document examination method was used to determine the similarities and differences between the two systems. Research data were analyzed according to the stages of the document examination method. The account structures, elements, standards, and contents of the two systems were compared. In light of the findings, the format of reports in both systems, the terminology structures used in the accounts, the principle-based standards employed, the fact that the reports are publicly accessible and presented with similar principles, the presentation of information contained in the reports through integrated and standardized formats, and the conducting of audits for report assurance were identified as similarities for providing quantitative and qualitative information about the reported unit for informative users.

Anahtar Kelimeler

• General purpose water accounting
• sustainable water management
• financial accounting
• sustainable water accounting

Kaynakça

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