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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.

This work presents a model of a two-period economy to discuss the link between the precautionary motivation for holding international reserves and the country's monetary policy concerns due to a crisis.

There are two possible states of nature in the second period of the economy: a normal state and a crisis state. These states of nature represent uncertainty to the policy maker and he can insure against a crisis. The household has a constant-elasticity-of-substitution (CES) utility function, where utility depends on consumption and money.

By allowing money in the utility function and in the household financial constraint and considering that the objective of the central bank is to smooth inflation, it is concluded that monetary policy plays a role in the precautionary motivation of holding international reserves.

The model can be used to calculate optimal reserves holdings in its complete or even in its simplified version. Furthermore, it is possible to evaluate the impact of the intra-temporal substitution elasticity between consumption and real money in the decision of accumulating international reserves.

Higher intra-temporal substitution elasticities implies in more insurance via international reserves, and this discussion is not found in the existent literature on international reserves.

This study aims to develop a scale using item response theory (IRT) to assess the entrepreneurial potential for digital transformation in Brazilian companies.

IRT was used to develop a scale for entrepreneurial potential in digital transformation. This scale was constructed from a questionnaire, covering the domains: (1) data-driven culture, (2) openness to knowledge and adaptation to change, (3) connectivity and (4) creativity and innovation. The questionnaire was administered to a sample of 216 entrepreneurs from small business enterprise (SBE) and startups in Brazil.

A questionnaire was developed and validated to assess the latent trait of entrepreneurial potential within the context of digital transformation. Additionally, a three-level scale of entrepreneurial potential was established: low (level I), intermediate (level II) and high (level III). The interpretation of this scale provides valuable information on which domains, such as data-driven culture, innovation, among others, can be enhanced to improve the potential of entrepreneur for digital transformation.

The sample was limited to small Brazilian companies and startups, which may restrict the applicability of the results to other business or geographic contexts. Additionally, the items evaluated in the scale may not fully capture all nuances of entrepreneurial potential for digital transformation. Future research should consider including new items that cover a broader range of entrepreneurial characteristics.

The findings of this study have significant practical implications for the Brazilian entrepreneurial ecosystem, the entrepreneurs themselves, public policy makers and entrepreneurship support institutions. These results can guide digital transformation strategies, adjustments in public policies and investments, thereby promoting economic development and innovation in the country.

This study stands out for using IRT as a robust methodology to develop an interpretative scale to assess entrepreneurial potential in the digital transformation era. By focusing on Brazilian SBEs and startups, the study offers an original contribution on how these companies are handling the challenges of digitalization and identifying areas for improvement to further promote digital transformation among entrepreneurs.

The purpose of this paper is to appraise and evaluate empirical research on circular economy in food systems, consolidating the existing knowledge and identifying shortcomings in this emerging body of research.

The authors conducted a systematic literature review of 136 studies from the electronic databases Scopus and Web of Science. The authors also developed a thematic analysis and summarized the results in a framework.

The authors identified seven critical issues for the transition to circular food systems: consumer behavior, multistakeholder coordination, business models, digital technologies, barriers, transition processes and performance and measurement systems. Moreover, the authors provide an agenda for future research on these topics.

While reviews on the circular economy are spreading rapidly, no reviews have comprehensively addressed the critical issues for the transition to circular food systems in the business, management, and organization domains.