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The objective of this work is to investigate the existence of structural breaks in multicointegration models estimated for Brazilian fiscal variables and to identify their effects on the sustainability or not of this country`s fiscal policy between December 1997 and June 2018.

The authors apply the econometric multicointegration method, in order to analyze long-term relationships between accumulated revenue and expenses of Brazilian central government and the stock of its debt, incorporating structural breaks, over the study period.

The unsustainability of the debt/GDP ratio is found here, as in a previous work, but now considering a structural break. As one of the contributions, the present work makes it possible to identify the date as of which Brazilian fiscal policy may have become unsustainable: May 2014.

The work points out the worsening of Brazilian fiscal situation as of 2014. The authors adapted original methodologies both in model specification and in the stationarity test used. The estimated parameters before and after structural break allow for identifying changes in fiscal variables that may have led to unsustainability, thus providing possible guidance for fiscal policy.

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 chapter relies on tax records to estimate the distribution of wealth in 19th century Lima. In particular, by using real estate tax records of 1836 and 1857, I estimate the distribution of wealth of proprietors of Lima prior and during the Guano Era. I find that wealth inequality among proprietors remained practically the same in those two years. During this period of economic bonanza, social mobility was possible but did not change the distribution of wealth. Wealth inequality remained practically the same across real estate proprietors. On the other hand, a comparison of the wealth of proprietors and the labor income of laborers suggests that inequality between proprietors and low-skilled workers increased during the Guano Era.

The aim of this study is to analyze the capitals moved in decisions about sustainability in narratives from and referring to Samarco Minerações, S.A. under a perspective guided by Bourdieusian sociology.

Oriented by historicist ontology and historical epistemology, this research is classified as qualitative, descriptive and documentary, with narrative analysis and case study. The selected organization-case was Samarco Minerações, S.A. The documentary sources considered were sustainability reports, social networks channels and news published in Brazilian newspapers of high circulation. The collected information was submitted to the narrative analysis method.

Samarco Minerações, S.A. maintained the sustainability posture before and after the ore tailings dam rupture. The decision models adopted (decentralized) and the moved capitals (economic and technological) after the ecocide revealed a change in the organizational practices in front of a new instability scenario, and the organization’s attempt to reach acknowledgment, legitimacy and power.

The organization was selected because of its involvement in an ecocide. The crime generated economic (suspension of tax collection caused by the organizational inactivity), social (unemployment and deaths) and environmental (iron ore tailings contaminated the region’s ecosystem) impacts.

The greatest value and contribution this paper offers is an alternative intermediary methodological approach using Bourdieusian micro-sociology to analyze narratives based on capitals dynamics and doxa. This theoretical and methodological approach can prove fruitful for further research in sustainability studies on other topics, and even in other fields.

Analisar, bajo orientación de la sociología bourdieusiana los capitales movidos en decisiones sobre sustentabilidade, desde narrativas referentes a Samarco Minerações S.A.

Orientado por una ontología historicista y epistemología histórica, esa pesquisa se clasifica como: cualitativa, descriptiva y documental, con el analisis de narrativa y estudio de caso. La organización elegida fue Samarco Minerações S.A. Las fuentes documentales fueron: informes de sustentabilidad, canales en redes sociales y notícias publicadas en periódicos brasileños de gran circulación. Las informaciones recogidas fueron sometidas al método de analisis narrativa.

La Samarco Minerações S.A. mantuvo la postura de sustentabilidad antes y después del rompimiento de la represa. Los modelos de decisiones adoptados (descentralizado) y los capitales manejados (económico y tecnológico) después el ecocidio, revelaron un cambio en las prácticas organizacionales frente una escena de instabilidad, y el intento de la organización de alcanzar reconocimiento, legitimidad y poder.

La organización fue elegida por su participación en un ecocidio. El crimen generó impactos económicos (interrupción de recaudación de los impuestos causado por la inaticvidad organizacional), impacto social (desempleo y muertes), impacto ambiental (desechos de minério del hierro contaminarón al ecosistema de la región).

El principal valor y contribución que el artículo ofrece es un enfoque metodológico intermedio y alternativo que se utiliza de la microsociología bourdieusiana para analisar narrativas basadas en la dinamica de los capitales y de la doxa. El enfoque teorico metodológico puede ser benéfico para las nuevas pesquisas en los estudios de sustentabilidad, de las narrativas, en otros temas y hasta mismo en otros campos.

Analisar, sob orientação da sociologia bourdieusiana, os capitais movimentados em decisões sobre sustentabilidade, a partir de narrativas da e referentes à Samarco Minerações S.A.

Orientada por uma ontologia historicista e epistemologia histórica, essa pesquisa classifica-se como: qualitativa, descritiva e documental, com análise de narrativa e estudo de caso. A organização selecionada foi a Samarco Minerações S.A. As fontes documentais foram: relatórios de sustentabilidade, canais em redes sociais e notícias publicadas em jornais brasileiros de grande circulação. As informações coletadas foram submetidas ao método de análise narrativa.

A Samarco Minerações S.A. manteve a postura de sustentabilidade antes e após o rompimento da barragem. Os modelos de decisão adotados (descentralizado) e os capitais movimentados (econômico e tecnológico) após o ecocídio, revelaram uma mudança nas práticas organizacionais diante de um cenário de instabilidade, e a tentativa da organização de alcançar reconhecimento, legitimidade e poder.

A organização foi selecionada por seu envolvimento em um ecocídio. O crime gerou impacto econômicos (suspensão de arrecadação de impostos causada pela inatividade organizacional), impacto social (desempregos e mortes), impacto ambiental (rejeitos de minério de ferro contaminaram o ecossistema da região).

O principal valor e contribuição que o artigo oferece é uma abordagem metodológica intermediária e alternativa que se utiliza da microssociologia bourdieusiana para analisar narrativas baseadas na dinâmica dos capitais e da doxa. A abordagem teórico-metodológica pode ser benéfica para novas pesquisas em estudos de sustentabilidade, de narrativas, em outros temas e até mesmo em outros campos.

This paper aims to analyse the sustainability of two Universitat Politècnica de Catalunya campuses evaluating energy consumption. To do this, the authors consider using geographic information systems (GIS) tools to calculate greenhouse gas emissions in several scenarios.

Mixed methods (graphical and statistical) and a case study approach are used, considering energy consumption invoice data (electricity and gas) and qualitative data such as the use of buildings, academic calendar, schedules and the COVID-19 pandemics evolution. This study considers two Universitat Politècnica de Catalunya campuses in Barcelona: Baix Llobregat and Diagonal Nord.

The Universitat Politècnica de Catalunya has been managing energy consumption since 2010 using SIRENA (Sistema d’Informació dels Recursos Energètics i l’Aigua, sd) as an energy monitoring and management information system for all the campuses. However, this consumption has never been neither directly computed nor visualized over the study area.This research has used GIS as a sustainability assessment tool, and the results have shown that it can be appropriate for managing data and generating new information that allows detecting anomalies in those buildings that emit more carbon dioxide at different time intervals on Universitat Politècnica de Catalunya campuses. Heat maps are obtained using spatial analysis with inverse distance-weighted interpolation method, supported by statistical analysis such as percentage variation, outlier detection and nonparametric paired tests to verify the reduction of carbon dioxide emissions using renewable energy sources. After having applied the established methodology, the results obtained have determined that energy consumption can demonstrate the state of the buildings, and how much they can affect the environment if measures are not established to reduce carbon dioxide emissions. Furthermore, it has been detected that the buildings on both university campuses have pollution problems, generated by the workload and use.

This paper aims to promote the use of tools for sustainability assessment in buildings and to detect existing deficiencies that allow to establish measures to mitigatng these risks in the present and future, and reducing pollution and carbon dioxide emissions. One such tool is GIS. Taking advantage of the situation produced by the COVID-19 pandemic, it has been possible to consider different real occupancy scenarios and their implication on consumption. Likewise, the GIS tools are useful for decision-making as they allow visualization of real environmental problems in buildings, thus proposing continuous improvement strategies to reduce environmental pollution.

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.

The purpose of this paper is to conduct a general review of the ethnographic method. It uses metaphors to read several pieces of ethnographic research and discuss the different issues encountered during the research process. The review consisted of new articles but also important books that helped to construct and maintain the field of organizational ethnography.

The paper aims to discuss the ethnography research process through the metaphor of the Christian Seven Sins. It proposes a reflection on planning and conducting ethnographic research. The seven sins are used as a metaphor that can lead to more reflexive research for educational and explanatory purposes. Ultimately, the authors encourage organizational scholars to conduct ethnographic research.

The metaphors of the Christian seven sins represent issues that may arise during an ethnographic research. Gluttony is the dive in all topics that may appear; Greed is to lose yourself in the amount of data; Lust is to get too much involved in the field; Wrath is to take the struggles of the subjects as your own; Envy is to judge other's research according to your paradigm; Sloth is to not collect enough ethnographic data and Pride is forgetting to have a critical perspective toward your data. The redemption of these “sins” brings reflexivity to ethnographic research.

The paper opts to treat ethnography as a methodology that can be utilized with different epistemological and ontological approaches which could diminish the degree of reflection. No metaphor would be able to explain all the details of an ethnographic research project, still the seven sins provided a wide range of ideas to be reflected upon when using the methodology.

As a paper on ethnography, researchers and especially PhD students and early careers can get to know the issues that can arise during ethnographic research and put them in contact with good examples of ethnography in Organization and Management Studies.

This paper groups different complexities and discussions around ethnographic research that may entail research reflexivity. These ideas were scattered through various ethnographic publications. With the review their highlights can be read in a single piece. With these discussions, the paper aims to encourage researchers to conduct good quality ethnography.

Higher education institutions (HEIs) should assume their role as leaders in the search for a sustainable future. Consequently, such institutions need to incorporate sustainability into their activities. However, this needs to be done holistically and not with isolated and independent actions. Therefore, this study aims to develop a structure of sustainability action archetypes to help HEIs holistically incorporate sustainability in their strategies.

A systematic review of the literature was conducted focusing on the subject of sustainability in HEIs.

A structure of sustainability action archetypes for HEIs was proposed. Further, based on scientific literature, examples of actions were presented within each archetype.

This study provides HEI administrators and other organizations with a practical structure to enable the systemic incorporation of sustainability objectives and actions into institutional activities.

This study adapts the tool “sustainable business model archetypes” for a new purpose. This tool was initially developed to classify innovations of sustainable business models.