eng Science and Education Publishing Journal of Business and Management Sciences 2333-4533 2022-01-07 10 1 13 19 10.12691/jbms-10-1-2 JBMS20221012 article David Han-Min Wang 1 Chih-Yuan Huang hjyoebd.wei@msa.hinet.net 2 Department of Accounting of Feng-Chia University, Taichung, Taiwan Doctoral Program of Business of Feng-Chia University, Taichung, Taiwan In recent years, the effects of climate change have become more significant, and extreme climate events such as super storms, droughts, and heatwaves have occurred frequently around the world. While we are cognizant of the limitations and uncertainties associated with water resources, management agencies seek the effective use of water resources to support national economic development. This study adopts multiple approaches with cases study to demonstrate the measurement of environmental costs of water resources and to provide a sound framework for water accounting information system. The paper would contribute to the field of the management and sustainable development of water resources. http://pubs.sciepub.com/jbms/10/1/2/jbms-10-1-2.pdf environmental cost sustainable development water resources