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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.

The purpose of this paper is to identify if the open Brazilian companies that have family control manage their accounting results in a negative way, and if this influence is in a positive sense of pushing the results down, that is, worsening their present profits due to future results.

The empirical investigation is developed using as a sample 123 Brazilian companies listed on BM&FBovespa, totaling 1.353 observations for a period of 11 years (2000‐2010). Data analysis is conducted by means of regression with panel data, method of ordinary least squares (OLS), and random effects.

First, it was found that family‐type companies show lower profits compared to profits earned by non‐family companies. Nevertheless, it was observed that family businesses have negative discretionary accruals higher than those submitted by non‐family firms, and that family control has a positive influence on this type of earnings management.

The article provides an extension to earlier work focused on the relationship between family ownership and earnings management results.

The paper provides a more critical look at family property, especially as regards the quality of their accounting information.

The study not only investigates whether family control is positively related to discretionary accruals of Brazilian companies; it also checks the influence of family property on the production of negative accruals – “take a bath”.

This paper aimed to evaluate sensory acceptability of salad dressing formulated with different quantities of oregano essential oil (OEO) and salt as a starting point for the use of the spice as a natural preservative in food.

Sensory assessment of salad dressing with OEO was evaluated in relation to the following attributes: appearance, aroma, consistence, flavour and overall acceptability. Five formulations were developed with variation in the levels of OEO and sodium chloride through a 22 factorial design with a central point. A nine-point hedonic scale was used, besides purchase intent by a structured five-point scale.

There was no significant difference in the acceptance of the samples. Cluster analysis showed that formulation with intermediate quantities of salt and OEO was preferred by the consumers. OEO salad dressings with low salt content, regardless of OEO amount, presented higher intention to purchase.

Due to an increasing interest in the use of natural preservatives to replace chemical additives, this study provided a starting point for further investigations concerning sensory acceptability of OEO in food.

Finding the balance between pleasant flavour and significant reduction of the use of salt in foods for dietary reasons is a complex challenge. Furthermore, studies need to be performed concerning interaction between amounts of essential oils and salt.

This study provides insights that suggest a promising usage of OEO in food.