Feasibility and financial issues of clean project development mechanism in Argentina
The objective of the research is to determine the current status and perspectives presented in Argentina in 2011 for different stakeholders regarding the development, execution and implementation of projects of clean development mechanism (CDM) under the Kioto Protocol, with emphasis on the analysis...
| Main Authors: | , |
|---|---|
| Format: | Online |
| Language: | Spanish English |
| Published: |
Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2012
|
| Subjects: | |
| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/554 |
| _version_ | 1824325930261151744 |
|---|---|
| author | Fronti, Luisa García Fronti, Inés |
| author_facet | Fronti, Luisa García Fronti, Inés |
| author_sort | Fronti, Luisa |
| collection | Revista Vision de Futuro |
| description | The objective of the research is to determine the current status and perspectives presented in Argentina in 2011 for different stakeholders regarding the development, execution and implementation of projects of clean development mechanism (CDM) under the Kioto Protocol, with emphasis on the analysis of accounting issues.
In the Argentinean research there is an analysis of the accounting issues under discussion and -taking as antecedent the Brazilian study mentioned- has surveyed and interviewed stakeholders belonging to government agencies, professional bodies such as councils accounting professionals in economics from different jurisdictions, academics, consultants and companies that deal or CDM projects plan to address issues relating to general and their views on potential regulations from bodies of the accounting profession and/or governmental and motivation of business and accounting issues of CDM projects such as moments of recognition of accounting entries and the different forms of the samerecognition. The results showed that knowledge on the subject of stakeholders is initial but is possible an important increase in the future, accompanied by the development in Argentina of such projects. |
| format | Online |
| id | ojs-article-554 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2012 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-5542021-11-17T19:27:16Z Feasibility and financial issues of clean project development mechanism in Argentina Viabilidad y cuestiones contables de los proyectos de mecanismo de desarrollo limpio en Argentina Fronti, Luisa García Fronti, Inés Social and environmental accounting; The Kioto protocol; Emission rights; Corporate social responsibility Contabilidad social y ambiental; Protocolo de Kioto; Derechos de emisión; Responsabilidad social empresaria The objective of the research is to determine the current status and perspectives presented in Argentina in 2011 for different stakeholders regarding the development, execution and implementation of projects of clean development mechanism (CDM) under the Kioto Protocol, with emphasis on the analysis of accounting issues. In the Argentinean research there is an analysis of the accounting issues under discussion and -taking as antecedent the Brazilian study mentioned- has surveyed and interviewed stakeholders belonging to government agencies, professional bodies such as councils accounting professionals in economics from different jurisdictions, academics, consultants and companies that deal or CDM projects plan to address issues relating to general and their views on potential regulations from bodies of the accounting profession and/or governmental and motivation of business and accounting issues of CDM projects such as moments of recognition of accounting entries and the different forms of the samerecognition. The results showed that knowledge on the subject of stakeholders is initial but is possible an important increase in the future, accompanied by the development in Argentina of such projects. El objetivo de la investigación es determinar la situación actual y las perspectivas que se presentan en Argentina en 2011 para los diferentes stakeholders en relación al desarrollo, ejecución e implementación de los proyectos de mecanismo de desarrollo limpio (MDL) en el marco del Protocolo de Kioto; con énfasis en el análisis de las cuestiones contables. En la investigación argentina se efectúa un análisis de las cuestiones contables en debate y tomando como antecedente el estudio brasileño mencionado se ha encuestado y entrevistado a stakeholders pertenecientes a organismos gubernamentales, organismos profesionales contables como los consejos profesionales en ciencias económicas de distintas jurisdicciones, académicos, consultores y empresas que abordan o planean abordar proyectos MDL en relación a cuestiones generales como su opinión con respecto a potenciales regulaciones provenientes de organismos de la profesión contable y/o gubernamentales y la motivación de las empresas y cuestiones contables de los proyectos MDL tales como los momentos de reconocimiento de las partidas contables y las diferentes formas de reconocimiento de las mismas. Los resultados demostraron que el conocimiento sobre el tema de los grupos interesados es inicial pero que es posible un incremento importante en el futuro, acompañado del desarrollo en Argentina de este tipo de proyectos. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2012-12-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/554 Scientific Journal Visión de Futuro; Vol. 17 No. 1 (2013): Enero / Junio Visión de Futuro; Vol. 17 No. 1 (2013): Enero / Junio Revista Científica Visión de Futuro; Vol. 17 Núm. 1 (2013): Enero / Junio 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/554/427 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/554/428 https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Social and environmental accounting; The Kioto protocol; Emission rights; Corporate social responsibility Contabilidad social y ambiental; Protocolo de Kioto; Derechos de emisión; Responsabilidad social empresaria Fronti, Luisa García Fronti, Inés Feasibility and financial issues of clean project development mechanism in Argentina |
| title | Feasibility and financial issues of clean project development mechanism in Argentina |
| title_alt | Viabilidad y cuestiones contables de los proyectos de mecanismo de desarrollo limpio en Argentina |
| title_full | Feasibility and financial issues of clean project development mechanism in Argentina |
| title_fullStr | Feasibility and financial issues of clean project development mechanism in Argentina |
| title_full_unstemmed | Feasibility and financial issues of clean project development mechanism in Argentina |
| title_short | Feasibility and financial issues of clean project development mechanism in Argentina |
| title_sort | feasibility and financial issues of clean project development mechanism in argentina |
| topic | Social and environmental accounting; The Kioto protocol; Emission rights; Corporate social responsibility Contabilidad social y ambiental; Protocolo de Kioto; Derechos de emisión; Responsabilidad social empresaria |
| topic_facet | Social and environmental accounting; The Kioto protocol; Emission rights; Corporate social responsibility Contabilidad social y ambiental; Protocolo de Kioto; Derechos de emisión; Responsabilidad social empresaria |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/554 |
| work_keys_str_mv | AT frontiluisa feasibilityandfinancialissuesofcleanprojectdevelopmentmechanisminargentina AT garciafrontiines feasibilityandfinancialissuesofcleanprojectdevelopmentmechanisminargentina AT frontiluisa viabilidadycuestionescontablesdelosproyectosdemecanismodedesarrollolimpioenargentina AT garciafrontiines viabilidadycuestionescontablesdelosproyectosdemecanismodedesarrollolimpioenargentina |
Social responsibility