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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.

Overall, selection maps about the extent of the eutectic growth projects the solidification velocities leading to given microstructures. This is because of limitations of most of the set of results when obtained for single thermal gradients within the experimental spectrum. In these cases, associations only with the solidification velocity could give the false impression that reaching a given velocity would be enough to reproduce a result. However, that velocity must necessarily be accompanied by a specific thermal gradient during transient solidification. Therefore, the purpose of this paper is to not only project velocity but also include the gradients acting for each velocity.

Compilation of solidification velocity, v, thermal gradient, G, and cooling rate, Ṫ, data for Sn-Cu and Sn-Bi solder alloys of interest is presented. These data are placed in the form of coupled growth zones according to the correlated microstructures in the literature. In addition, results generated in this work for Sn-(0.5, 0.7, 2.0, 2.8)% Cu and Sn-(34, 52, 58)% Bi alloys solidified under non-stationary conditions are added.

When analyzing the cooling rate (Ṫ = G.v) and velocity separately, in or around the eutectic composition, a consensus cannot be reached on the resulting microstructure. The (v vs. G) + cooling rate diagrams allow comprehensive analyzes of the combined v and G effects on the subsequent microstructure of the Sn-Cu and Sn-Bi alloys.

The present paper is devoted to the establishment of (v vs. G) + cooling rate diagrams. These plots may allow comprehensive analyses of the combined v and G effects on the subsequent microstructure of the Sn-Cu and Sn-Bi alloys. This microstructure-processing mapping approach is promising to predict phase competition and resulting microstructures in soldering of Sn-Cu and Sn-Bi alloys. These two classes of alloys are of interest to the soldering industry, whereas manipulation of their microstructures is considered of utmost importance for the metallurgical quality of the product.