Resumen

FRONTI, Luisa  y  GARCIA FRONTI, Inés. Feasibility and financial issues of clean project development mechanism in Argentina. Vis. futuro [online]. 2013, vol.17, n.1. ISSN 1668-8708.

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 theirtory 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 same recognition. 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.

Palabras clave : Social and Environmental Accounting; The Kioto Protocol; Emission Rights; Corporate Social Responsibility.

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