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  • 标题:Accounting for Watershed Management Services in the Forest Reserves of Osun State, Nigeria
  • 本地全文:下载
  • 作者:Toyin E Olatunji ; Abd-Rahman A. Onaolapo
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2013
  • 卷号:4
  • 期号:12
  • 页码:195-202
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:The role of forests in watershed productivity has been a subject of serious concern at various forums. The significance of forests in watersheds is evidenced by the prevention of siltation of water bodies as well as maintenance of water quality. In Osun state-Nigeria, the main services carried out by the watershed is domestic, industrial and community water supply, not much of navigation is possible. Thus, it was aimed to evaluate the contributions of forest reserves of Osun state-Nigeria to watershed management. Primary and secondary data were adopted in the study. The relationship between decline in forest holdings and water supply was examined; the contingent valuation of forest contributions to watershed was undertaken; and the mean WTP was extrapolated over the population to arrive at the total value of watershed service of forests as a guide to determining the accounting value to take for depreciation or accretion. Results showed that there was a strong relationship between both variables. Furthermore, the mean value of WTP is ?3,623.29 and the total value is ?12.40 billion. This value provides a basis for accounting for annual costing of services consumed. It was concluded that deforestation has adverse effect on watershed services and its value will enhance accountability and well informed decisions towards sustainability.
  • 关键词:Accounting; Watershed; Forests; Contingent Valuation.
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