The Mystique of Water Pricing and Accounting

Nicholas Pawsey, Lin Crase

Research output: Contribution to journalArticlepeer-review

16 Citations (Scopus)
4 Downloads (Pure)


This article considers the pricing and accounting conventions of government-controlled water entities in the state of Victoria, Australia. These conventions are guided by principles of cost-reflective pricing, public sector accountability and comparability of private and public sector performance. We observe how Victorian water entity prices and their reported performance are shaped by government accounting policy discretion, and the result of various compromises between economic and political considerations. By bringing these issues to light, we hope to keep political decision-making about water infrastructure and water pricing in check.
Original languageEnglish
Pages (from-to)328-339
Number of pages12
JournalEconomic Papers of the Economic Society of Australia
Issue number3
Publication statusPublished - 2013


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