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| Natura: | Artículo científico |
| Lingua: | en |
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Fundação Getulio Vargas
2018
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=323257351003 https://www.redalyc.org/journal/3232/323257351003/ https://www.redalyc.org/journal/3232/323257351003/html/ https://www.redalyc.org/journal/3232/323257351003/323257351003.epub https://www.redalyc.org/journal/3232/323257351003/movil |
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Sommario:
- The quality of carbon management accounting reporting as a financial barrier to clean development mechanism projects development André Luiz Bufoni Aracéli Cristina de Sousa Ferreira Luciano Basto Oliveira Administración y Contabilidad CDM Kyoto Accountability Renewable Energy Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore. 2018 artículo científico 1679-3951 https://www.redalyc.org/articulo.oa?id=323257351003 https://www.redalyc.org/journal/3232/323257351003/ https://www.redalyc.org/journal/3232/323257351003/html/ https://www.redalyc.org/journal/3232/323257351003/323257351003.epub https://www.redalyc.org/journal/3232/323257351003/movil 10.1590/1679-395165381 en http://www.redalyc.org/revista.oa?id=3232 Cadernos EBAPE.BR application/pdf Fundação Getulio Vargas Cadernos EBAPE.BR (Brasil) Num.3 Vol.16