This research uses the sociology of worth and aims to explore water accountability as a test of worth in the case of water scarcity in Bali, the most popular tourist destination in Indonesia.
The authors conducted a series of interviews to identify the dominant worth and the potential of water accountability in such a situation.
The results show that there is a transformation in the order of worth from the domestic worth rooted in the local wisdom to market and industrial worth that contests the domestic one and later dominates to maintain the socioeconomic stability in the region. The consequence of the change is that water as a common good has not become the center of attention to enable water accountability to emerge as a solid moral order. With the increased global sustainability awareness, water accountability has the potential to serve as a legitimacy test rooted in the local culture, spirit and wisdom, namely, “Subak” and “Tri Hita Karana,” to capture various and often conflicting stakeholders’ voices and interests.
This study is context-specific to Bali and based primarily on qualitative interviews, which may not be generalizable to other regions. Future research could adopt mixed-method or comparative approaches to test the applicability of water accountability frameworks in different settings and over time.
Tourism businesses and regulators need to integrate water accountability into practice by developing water accounting statements, enhancing disclosure of water use and embedding water metrics in sustainability reporting. Clearer guidelines and stronger monitoring by regulatory bodies are essential to balance economic development with environmental sustainability.
This study reframes water as a matter of shared accountability, highlighting its role in social justice and equity. By strengthening accountability mechanisms, governments and businesses can ensure fairer access to water for local communities, preserve cultural systems such as subak and contribute to the achievement of the Sustainable Development Goals.
This paper presents the unfolding environmental crisis from tourism activities where accounting is implicated, but the role is not yet acknowledged by the actors.
