What is it about?
Capital asset valuation of water businesses plays an important role in benchmarking exercises. This paper shows that the choice and the method of capital input valuation influence the performance measurement of water businesses.
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Why is it important?
The findings of this paper highlight the importance of considering the type of capital inputs used when benchmarking water businesses for regulatory purposes.
Perspectives
This article is a product of collaboration and breaks the disciplinary silos.
Dr Jayanath Ananda
Central Queensland University
Read the Original
This page is a summary of: Rationality, accounting and benchmarking water businesses, International Journal of Public Sector Management, April 2018, Emerald,
DOI: 10.1108/ijpsm-04-2017-0124.
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