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This study seeks to comprehend how sociomateriality influences the openness paradox within the context of open strategising.

We adopted a qualitative approach and developed a case study as a research method. The data included 10 semi-structured interviews, direct observation and documentary analysis, including virtual documents, collaborative platforms and communication systems.

We found that sociomateriality influences the transition between openness and closure in open strategy (OS) dimensions, namely inclusion, participation and transparency, once organisational practitioners actively build on social relationships and engage with material elements within this paradoxical context.

The primary limitation was the challenge of managing extensive data, especially tracking all meetings and interactions. Nonetheless, we aimed to provide a comprehensive view and meaningful insights from the data. Future research could employ mixed methods to achieve a more holistic understanding of the phenomenon.

By understanding the role of formalisation and legitimation played by sociomateriality during open strategising, practitioners can navigate the complexities of balancing openness and closure, fostering innovation and engagement while ensuring the legitimacy of strategising. Recognising the coexistence of exclusions in social practices enables society to comprehend this paradox and highlight the need to address it, fostering an inclusive environment and promoting balanced openness in various social contexts.

Our study contributes to the OS literature by highlighting the role of sociomateriality in shaping the openness and closure interplay. Additionally, we emphasise the importance of formalisation and legitimation practices involving materiality in the balance between openness and closure in a context where openness is deemed essential for strategic success.

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.