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We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Most scientific research has focused on understanding Ponzi schemes from the point of view of the schemes and their operators, based on qualitative analysis. This paper aims to analyze Ponzi schemes from the perspective of their investors, emphasizing behavioral aspects, which have been little explored in the scientific literature, especially in quantitative research. In this way, the authors sought to understand the effects of heuristics and cognitive biases in understanding investor behavior.

A logistic regression was carried out with Brazilian investors, some of them participants in Ponzi schemes, who answered a structured questionnaire by means of a survey.

The authors found that social pressures, overconfidence and deliberate ignorance lead to credulity, generating little risk analysis and the desire to make a lot of money quickly.

Helping investors improve their levels of information through financial education and self-knowledge about their behavior. Contribute to the competent authorities in the search for improvements in the information displayed to investors.

Understanding the mechanisms used when making a financial decision from the point of view of investors in general, but especially those exposed to Ponzi schemes, has the mission of enlightening them about the importance of financial education and the weight of psychological factors so that they can reduce the effects of heuristics and analysis biases when faced with a financial decision.

The basis of this work will be the inclusion of psychological variables and financial education, adapting existing models in an attempt to demonstrate the effects they may or may not have on mental accounting in the specific case of investors

investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to researchers familiar with the matter.

By means of a qualitative and quantitative research of exploratory-descriptive approach, the Delphi method was applied using a questionnaire supported by content analysis.

ITG is an increasingly interdisciplinary research field, with significant help from other fields of knowledge, such as administration, computer science and engineering. The main means of ITG publication are periodicals (MISQ, JMIS, JISTEM RESI), scientific events (AMCIS, ECIS, HICSS, EnANPAD, CONTECSI) and researchers, such as Peter Weill and Edimara Mezzomo Luciano. Best practice models are the most significant theoretical frameworks, and the main trend of research are on emerging technologies such as cloud computing and Internet of things (IoT) in the context of ITG.

To the unavailability of some researchers to participate in the second phase of the Delphi research performed, as well as the non-completion of a third Delphi round. Likewise, the “Block B (open answer questions)” it was not contemplated in the second phase for a new collection of answers, which could partially change the results presented here.

The results show important insights for ITG researchers that can allow new researches about its applications, jointly reflecting on relevant aspects for the advancement of this research field.

There are several research contributions to broaden the discussion and the evolution of this new scientific field in Brazil and that can be grouped for each set of stakeholders: academia and related researchers; the practicing community of business managers and private and public organizations; the academic legitimizing bodies; the non-academic legitimating bodies and researchers from other areas of knowledge.

ITG is a concept that emerged as part of corporate governance (CG), which has evolved as an emerging theme and is expanding in the international academic arena. However, the current stage of legitimation, theorization and trends of ITG in the Brazilian researches are lacked greater understanding, in order to provide better targeting for new researches.

The purpose of this paper is to conduct a systematic literature review (SLR) to identify the main firm-level performance indicators and group them in dimensions that support decision-making in the wine industry.

To achieve this goal, an SLR approach was conducted in the Scopus database from 2009 to 2019. From a set of 607 articles, only 25 studies related to firm-level performance indicators were considered and, following an inductive thematic analysis and an interpretative synthesis, separated into different specific foci that include social, economic and environmental dimensions.

There is a limited number of papers identifying indicators regarding the firm-level performance of wine firms, and even fewer studies including indicators on an integrated approach to measure the different dimensions of firm performance. This paper documents that economic and environmental indicators cover 78.2% of all SLR indicators analyzed. As this group of indicators is limited to a set of sub-dimensions, this paper found that several groups of indicators are misrepresented, such as product portfolio or certifications related to marketing activities and indicators covering purchasing and supply chain activities, which play a crucial role in the competitiveness of the wine industry.

For practitioners, it discloses the most pertinent indicators they need to improve to craft their business strategies. This framework is of added value for policymakers to customize their support programs for specific producers to develop their competitive strategies. It could be deployed in teaching programs as a tool to address the importance of aligning different types of indicators to achieve firm-level performance in the wine industry.

This study contributes to the literature identifying a framework of analysis that includes indicators of four dimensions, namely, economic, social, territorial and environmental. This framework aims to relate performance measures to corporate strategy as a management control tool. The framework intends to improve the fit between firms’ activities and their competitive context and to be flexibly adapted to various products/firms in the wine industry.

This chapter presents an overview of the Brazilian regional media groups that are characterized by cross-ownership of media outlets in the four main reference platforms for news coverage: daily print, radio, broadcast television, and Web.

The research uses institutional documents to explore the history and operating mode of the groups that own the 50 best-selling newspapers in the country. The theoretical approach is guided by the notion of “spatialization” applied to business communication by Vincent Mosco, and by the concepts of “region,” “regionality,” and “regionalization” based upon authors aligned with the critical thinking approach in the field of geography.

The study identifies the multiple geographical scales at which these groups operate, as well as their dominant business models and the sources of their owners’ capital. Based on this analysis, it argues that the variables which are applied to the large-circulation media at a national level cannot be automatically transferred to the regional and local levels.

The study of regional media reveals a landscape that has not received adequate attention from communications researchers worldwide. It also points to problems which deserve more investigation and elaboration. This represents a new challenge for media studies, for the political economy of communication, and for the nascent field of geography of communication.

This chapter provides a distinctive and nuanced approach to the Brazilian media system. It can inspire other studies on regional communication which take into account the specificities of their geographic scales.

In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network composed of small companies and individual entrepreneurs related to common product and by-product flows. The paper aims to discuss these issues.

This research presents an applied nature, is characterized as exploratory and adopted the case study as a technical procedure using sources and methods of data collection. The primary data were collected through direct observation of the processes and semi-structured interviews with managers and owners.

The most widespread practices are related to product design. However, in most cases, the implementation was punctual and did not present continuous and corresponding actions, which highlights the embryonic contours of European Commission (EC) in the observed network. The practices from the management category were less observed, which revels the environmental variable is not included in the strategic business planning.

The research documents the application of CE practices in a local network and brings this current paradigm shift to the Brazilian context.

To overcome barriers to the implementation of EC practices, it is suggested to restructure commercial relations, to formulate public policies and to develop infrastructures that facilitate the materiality of flows and the market.

The study highlights the need of public policies that promotes cross-sectoral cooperation in accordance with NSWP objectives.

Despite the focus on EC implemented practices this study offers a framework of the research routes on the main barriers and suggests actions to overcome the challenges in the transition from the economy to the circular model.

The purpose of this paper is to interpret the use of accounting information relating to the House of Correction, a public safety institution established in Rio de Janeiro for the control of workers under a tutelage system (1831–1864). The aim of the House of Correction was to develop a disciplined workforce of former slaves and other “Free Africans”. Various control and information procedures were put in place to monitor its achievement of this goal.

This study is based on historical archival research, mainly conducted at the National Archive of Rio de Janeiro and at the Brazilian National Library. The study uses Althusser’s ideology concept and the Marxist concept of reproduction of labour to show how accounting information enabled the administrator of the House of Correction to exercise control over the “Free Africans” consistent with the ideologies of the period and place.

The authors find that the House of Correction pursued a policy of ensuring “Free Africans” were docile, obedient and familiar with State ideology.

The research is based on a single case study and it shows the need for both comparative and interdisciplinary analysis in order to increase an understanding of the use of accounting information in ancient prison contexts, as well as in contemporary situations.

This paper extends our knowledge of the use of accounting for the control of workers, who were either captive or repressed due to their ethnical differences; and it shows how ideology can be imposed through the use of accounting information. The authors extend theory by applying the Marxist and Althusserian concept of reproduction of labour to the case of “Free Africans”.

This paper proposes an evaluation approach for analyzing excellence management practices at a regional level based on experts’ assessment.

Using the National Quality Foundation’s Management Excellence Model (MEG), 19 management excellence practices were identified and tailored for small- and medium-sized industries (SMIs). Data were collected through a survey with 25 experts who assessed these practices in the context of Brazilian manufacturing SMIs. The analysis utilized Fuzzy TOPSIS Class (FTC), and a sensitivity analysis was also conducted.

The proposed evaluation approach integrates a reference model for management excellence (MEG), an analysis method incorporating uncertainty (FTC), and results that enable decision-makers to make well-informed choices. Of the 19 practices assessed, 15 were classified as “unacceptable,” while four were rated as “regular,” and none as “expected.” Key challenges relate to practices in information security, knowledge, innovation and change management.

The study’s primary limitation is the use of non-probabilistic sampling and its focus on the Brazilian context. However, the extensive knowledge and experience of the experts in manufacturing SMIs and the need for studies addressing specific regional contexts should be noted.

The findings reveal a significant gap between ideal management practices and the actual state of SMIs, especially in emerging markets.

This research introduces a novel approach that combines a reference model tailored for SMIs with a multicriteria decision-making method, offering valuable insights for decision-makers and guiding future research.

This study aims to conduct a pertinent assessment of the concept of business competitiveness and how Portugal can progress in that field, for the sake of becoming a more sustainable and wealth-creator economy.

The research was elaborated with 65 in-depth interviews with expert persons from the Portuguese business ecosystem, who were asked to reflect on the state of the economy and competitiveness of the country.

There is much room for improvement in almost all areas of activity, in particular by promoting an innovative, value-adding and exporting private sector and a lighter and more efficient public sector. The conclusions point to modernisation of the Portuguese economy as a way of making it more competitive in a highly competitive and demanding global scenario.

To the best of the authors’ knowledge, it is the first time that a reflection with experts of the local Portuguese economy has been carried out, especially after a difficult period of COVID.