المحاسبة المائية كمدخل لإدارة ندرة المياه في جمهورية مصر العربية

الملخص EN

The issue of water scarcity and how to deal with it and its management methods are among the most important issues facing Egypt today.

Because of its economic, social, environmental, as well as, existential repercussions, it represents a struggle for survival and continuity.

In spite of the seriousness of the issue, we find a fundamental absence for many data and its accuracy.

In addition to the absence of unified and clear accounting standards to measure and disclose about them.

Furthermore, the inability to network the quantitative hydrological information and quality of water with economic and financial information is a noticeable issue where the absence of economic and social aspects of water cannot be measured.

Hence the importance of water accounting in linking and networking between water quantitative data and financial/ economic data become a must to present a clearer picture about the current situation and shortcomings to be overcome in the future.

As well, the importance to enhance good aspects and support its continuity and avoid irrational spending to be able to manage it more efficiently and effectively.

The research aims to provide a methodology to study water situation in Egypt through a logical linkage between quantitative water information using traditional financial accounting models to produce lists of accounts for rapid water accounting.

In addition, to calculate some important quantitative and financial water accounting indicators.

Hence, the importance of research is exist in calculating more accurate and clear indicators using the water accounting information system.

The results indicate the capability of rapid water accounting as a revealing tool for the current state of water in Egypt to help in diagnosing and identify areas, strengths, weaknesses and shortcomings of the water system.