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The purpose of this paper is to develop a scale for measuring the construct perceived value, as evaluated by customers of retail banks.

The procedures involved an analysis of the literature about customer perceived value in order to identify the main dimensions relevant to bank sector, and after that, it was followed the conventional steps for developing multiple items scales, with fieldwork, scale purification exploratory analysis of reliability and of validity.

After two sampling procedures, the scale for the account holder perceived value retail banking was satisfactorily validated. The final scale is characterized as multidimensional, involving dimensions of operational quality, convenience and access, safety and soundness, and monetary sacrifice, each of them measured with four items reflectively related to the main construct.

Although the research was carried considering the conventional scaling procedures recommendations, the result may reflect the specificities of Brazilian bank customers; considering this, some other applications are necessary do bring a geographical validation of the scale.

The scale developed is an instrument that can be used to measure one of the most important constructs of bank customers, the customer perceived value, and can be used by academic researchers and also by bank managers.

The study brings a contribution not yet present in the main international literature, since no other study with complete development of a multidimensional perceived value measurement scale was identified, and can become a reference for other similar studies in the banking context.

This paper aims to assess the relationship between cultural profiles and the economic, environmental and social dimensions of electricity companies’ reporting based on the Global Reporting Initiative’s (GRI) sustainability framework.

The authors used the competing values framework, developed by Cameron and Quinn, as the theoretical starting point, with primary data collected through surveys that assessed organizational culture and with secondary data collected through the GRI indicators reported by the companies.

First, the framework shows whether a company’s organizational culture corresponds with one of the following options: clan, adhocracy, market or hierarchy. The results show that most of the companies’ organizational cultures were hierarchical, characterized by a greater need for stability and control and a formal work environment. Clans were the second most popular type of organizational culture, characterized as having greater internal flexibility, more informal environments and fewer hierarchical levels. Second, by combining the above results with the assessment of the GRI indicators in the companies’ sustainability reports, the study checked whether the companies had strong (balanced) or non-balanced cultures. The results show that there was a greater correlation between a strong (balanced) culture and the total value of the reported indicators, compared to a non-balanced culture.

The paper takes an innovative approach by correlating two different but well-recognized methodologies as a way to create a more holistic assessment that can help stakeholders to understand both the way these companies work and how this choice reflects the transparency of their reporting.

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.