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This paper aims to develop a cross-border regional brand management model to help enhance cooperation for developing such localities. It analyzed its applicability in the Brazil–Argentina and Italy–Austria cross-border regions comprising several cities.

A systematic literature review was conducted to obtain a theoretical basis and select elements for creating the cross-border regional brand management (CRBM) model. To apply the model, in-depth interviews were conducted with 19 specialists of different nationalities and distinct expertise on cross-border governance and regional branding. In addition, to validate the proposed model, a focus group was carried out, and specialists were consulted using forms, providing 22 additional opinions.

The results show good managerial practices and gaps that must be overcome to create and manage the brands from the two regions analyzed.

The theoretical contributions consist in extending the literature in place branding by presenting the first CRBM model and the conceptual explanation of each of the model's elements.

The study's practical implications occur through the suggestion of good management practices for the studied localities arising from the applicability of the CRBM model. Furthermore, it is expected that the model developed can be applied in other locations, bringing practical contributions to the management and creation of cross-border regional brands in other countries.

This study presents the first CRBM model and its applicability to two cross-border regions.

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 paper aims to address the discussion on the credit disbursement of US$28.6bn from Brazilian National Economic and Social Development Bank (BNDES) to Brazilian state governments during the period from 2009 to 2014. They try to identify the main drivers of the credit allocation in both cross state and time.

The authors use a dynamic balanced panel to estimate the role of technical and socioeconomic variables.

The results suggest that the states’ need for financing via BNDES exhibits neither inertial nor explosive behavior. The authors find an efficiency elasticity of this resource of 0.20. In addition, the impact of a positive change in the state fiscal status leads to an increase of 2.5 per cent in the indebtedness capacity. Finally, they find that wealthier states are more successful in demanding credit from BNDES.

This analysis of resource allocation is useful for modeling the determinants of international financial institutions as central planners. The authors also invite researchers to discuss the decision-making processes that characterize the federative pact in Brazil.

Although a burgeoning body of literature has examined the role of BNDES as a creditor institution for firms, its relationship with the public sector, in special subnational governments, has been rarely studied.