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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.

Although Public Research Institutions (PRIs) are large technology producers, they lack automated information tools that follow technical and scientific criteria for assessing and valuing patents. The assessment and valuation processes are stages of technology transfer (TT) that make it possible to obtain productive arrangements and guide the efforts of those involved in the development, maintenance and negotiation. This study aims to analyze the hybrid model of assessment and valuation of technologies by Soares (2018), applying the ‘Valorativo' software. In addition to patent value and indicator scores, the methods allow an understanding of the technology portfolio and its management.

This research is quali-quantitative, following an approach of applied nature and descriptive objectives. The research has bibliographical, documental and case study features based on the software development methodologies described in the study and the theoretical framework.

The Valorativo software assisted in the analysis of ten patents on PRIs. With the data collection and patent analysis, PAT1 scored highest among engineering patents, PAT3 scored highest among pharmaceutical patents and PAT10 scored highest among biotechnology patents. Five of the assessed patents resulted in a surplus of net present value (NPV), final net present value (NPVF) and royalties; revenue expectations outpaced investments.

The authors based the developed software on Soares’s (2018) methodology, with additional calculations and graphs. The Web software and the spreadsheet with Visual Basic for Application (VBA) were developed to deal with the patents assessment and valuation, helping in the analysis of their Legal Value, Technological Value and Market Conditions in the assessment process, and the Discounted Cash Flow and NPV in the valuation process.

The software helps with patent analysis and can generate indicators for traders, technology holders and researchers. Thus, it was necessary to understand and develop a theoretical-applied framework to outline and replicate the methodology clearly and easily.

The paper aims to provide robust evidence about the relationships between key individual characteristics of owners and managers (OMs) and small and medium enterprises (SMEs)' growth and the moderating influence of the country context on these relationships.

The authors meta-analyzed 62 studies presenting a cumulative sample of 175 effect-sizes and 174,590 SMEs.

The authors found that SMEs led by more experienced men with higher levels of education are more likely to grow. While the relationship between OMs' experience and SMEs' growth is significant for differing country contexts, national characteristics affect the magnitude of the influence that OMs' education and gender specifically exert on SME expansion. The authors also found that the positive impact of OMs' human capital on SMEs' growth increases when these firms are focused on technology.

The study yielded small-effect sizes for the impact of OMs' human capital and gender on SMEs' growth. Researchers can assess the influence of these characteristics on SMEs' growth along with other individual dimensions.

The current study is the first meta-analytical investigation about the influence of OMs' gender on SMEs' growth. The study focuses solely on SME OMs, as SMEs are not simply larger businesses on a smaller scale. The authors employ a wide set of country-level moderators in the research going beyond most empirical examinations of the topic that have given only marginal attention to moderators.

The core of this study is women in mining. The aim of this study was to analyze the perception of women, about their work environment, their career, the human resources policies and practices and the work–family balance in the context of a multinational organization in the sector.

The case study was carried through semi-structured interviews with 27 women who work in this organization.

Although women report that they are capable of exercising any position/function in the company, they perceive wage gap in the investigated organization; that maternity leave and the fact of having children impact their career and their rise to higher positions in the organizational hierarchy negatively; situations of prejudice and discrimination experienced at work. Sometimes subtly, sometimes not so subtly, but they still constitute barriers faced by women in mining.

Although the debate around the issue of gender inequality in organizations is not recent, little has been produced about the working condition of women in occupational fields where male domination is strong, such as mining.

This paper aims to assist higher education institutions (HEIs) in their decision-making process to define initiatives and foster research projects contributing to sustainable development (SD) and minimizing the deficits found in the municipalities.

A documental analysis was performed to select HEIs and Brazilian regional development indicators. Then, the assessment of the sustainable and institutional performance of Brazilian municipalities that have HEIs consisted of three parts: clustering with an unsupervised machine learning model, ranking with a hybrid multi-criteria decision making method and visualization of sustainability performance with the dashboard.

The critical analysis of institutional and sustainability indicators contributes to a more active role of HEIs in matters of social responsibility, with a more holistic view of the performance and quality of municipal education. Furthermore, this critical analysis creates a scenario where HEIs can develop public policy proposals in partnership with the government to mitigate the main issues identified.

With this study, HEIs will be able to direct their actions to minimize the deficits found in the municipalities, consolidating their social responsibility.

This study proposes a new decision-support tool with a dashboard of indicators so that HEIs can foster research projects with a focus on regional SD.

The purpose of this study is to present a systematic analysis using a meta-analytical approach regarding the antecedents and consequences of the technology acceptance model (TAM) in the retail context. This paper also analysed five different theoretical models using meta-analytic structural equation modelling. Finally, this paper investigated possible moderators on the relationships between TAM constructs.

This manuscript is conceptual as it is based on a literature review. In this line, this paper analysed 85 articles by a meta-analysis that generated 431 effect sizes and identified 8 antecedents and 2 consequences of the TAM construct.

All antecedents and consequences promoted significant effect sizes with TAM constructs. In the moderation analysis, this paper determined that top journals and countries with a high human development index promoted more substantial effect sizes in the relationship between perceived usefulness (PU) and behavioural intention, and PU and attitude towards system use, respectively. About the theoretical models tested, this paper found that the antecedents enjoyment and trust represent the best fit in TAM models, which affects attitude and behavioural intentions.

This research tested the impact of TAM’s antecedents, consequences and moderators in the retail sector and presented important results via a meta-analytical review. This meta-analysis contributes to the marketing literature by offering a set of empirical generalisations, including relationship coefficients and calculated fail-safe numbers.

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior research which has applied the three-circle model of family business systems in a historic context.

Using legal records, five phases in the history of Barilla are noted. Annual reports and other sources have allowed for some more insights into business events and developments. Then, drawing on the three-circle model of family business, the corporate governance regime is mapped to the model and the family actors.

The findings here support extant literature in that the systems in the three-circle model are found to overlap more in a historic setting. Challenges with the three-circle model are also noted, specifically, when corporate governance is considered across a century of an organisation’s history.

This study supports prior use of three-circle model of a family business in an historic context, providing further evidence the model is not static over time. Contrary to the original three-circle model, this study suggests that family actors can potentially occupy more than one location in the model if the non-human actor of corporate governance and its effect on human actors is also considered.

This article aims to evaluate the integration level of a quality management system (QMS) and an environmental management system (EMS) in a tire manufacturer and propose a guide to evaluate the integration of these systems in companies.

The methodological strategies used in this research were literature review; and case study, with interviews to verify professionals' perception about benefits from integration. Data from interviews were analyzed through Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS).

The results showed that the studied company has a simple level of integration, observing only some low intensity benefits. Thus, it was recommended that the company partially integrate its management systems (MSs) before evolving into something more complex. The literature and the findings of case study were used as basis for proposing a guide to evaluate MS integration.

Lessons learned throughout the study and the suggested guide can support other companies to assess the integration level of their QMS and EMS. Thus, the findings presented here can be useful for researchers and managers.

Supply chains (SCs) depend on interorganizational relationships (IORs) to function optimally, yet crises may lessen the knowledge flows therein. This paper aims to address this issue by proposing a mediation effect between knowledge generation and market orientation by crisis perception in SC.

Partial least square structural equation modeling was used to test the hypotheses. Data collection comprised 279 full answers of business-to-business organizations in global SCs.

The data provide evidence that, contrary to the extant literature, knowledge generation during a crisis in a SC does not mitigate crisis perception. In addition, findings suggest there are no significant differences between manufacturing and service SCs in sensemaking during crises and that during crises, SC links diminish cooperation in terms of knowledge generation and sharing and focus on individual performance.

The authors have found a conflicting theoretical issue – while extant literature posits setting IORs lead to high sunk cost, making IOR channels costly and reliable for information flows during crises, the behavioral perspective posits that when crises hit, exogenous shocks induce inwards focus diminishing information flows. The results provide insights on this seemingly inconsistent scenario and point to future avenues of research.