Purpose: The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures. Design/methodology/approach: Data envelopment analysis (DEA) was used to compute efficiency rankings...

Considerable progress has been claimed regarding the establishment of economic reforms in the water sector in Australia, including the development of cost-reflective pricing for water users. This is evidenced by the highly developed status of water markets, especially in agricultural areas, and...