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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 estimate quick and low-cost processes for surface runoff potential on the basis of natural environmental attributes.

An approach based on the natural environmental attributes and on the Cook’s method was used for maximal peak flows of surface runoff, as well as for assigning weights to the considered attributes. Used attributes are as follow: steepness, bedrock (lithology), soil (texture, genesis, thickness, and permeability coefficient), drainage density, and favorable features to surface storage.

Using natural environmental attributes from previous available studies, adapted from different scales, the authors obtain a low-cost potential surface runoff chart, which can be useful for planning, impact and hazard analysis, and decision purposes in an area without large financial resources, like small communities in developing countries. Despite the common scarcity of data in these communities, often regional basic studies of soil and bedrock are available, making this kind of analysis possible.

The highlights are quick and low-cost procedures in characterizing the natural environment for planning activities, providing the basis for further detailing, which focus on solving local problems. This approach to runoff estimation allows for the definition of the criteria, considering the potential geodynamic processes. Thus, this kind of study may be very useful for land use planning in developing countries.

investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to researchers familiar with the matter.

By means of a qualitative and quantitative research of exploratory-descriptive approach, the Delphi method was applied using a questionnaire supported by content analysis.

ITG is an increasingly interdisciplinary research field, with significant help from other fields of knowledge, such as administration, computer science and engineering. The main means of ITG publication are periodicals (MISQ, JMIS, JISTEM RESI), scientific events (AMCIS, ECIS, HICSS, EnANPAD, CONTECSI) and researchers, such as Peter Weill and Edimara Mezzomo Luciano. Best practice models are the most significant theoretical frameworks, and the main trend of research are on emerging technologies such as cloud computing and Internet of things (IoT) in the context of ITG.

To the unavailability of some researchers to participate in the second phase of the Delphi research performed, as well as the non-completion of a third Delphi round. Likewise, the “Block B (open answer questions)” it was not contemplated in the second phase for a new collection of answers, which could partially change the results presented here.

The results show important insights for ITG researchers that can allow new researches about its applications, jointly reflecting on relevant aspects for the advancement of this research field.

There are several research contributions to broaden the discussion and the evolution of this new scientific field in Brazil and that can be grouped for each set of stakeholders: academia and related researchers; the practicing community of business managers and private and public organizations; the academic legitimizing bodies; the non-academic legitimating bodies and researchers from other areas of knowledge.

ITG is a concept that emerged as part of corporate governance (CG), which has evolved as an emerging theme and is expanding in the international academic arena. However, the current stage of legitimation, theorization and trends of ITG in the Brazilian researches are lacked greater understanding, in order to provide better targeting for new researches.

This chapter examines the professional identities of Brazilian journalists. It does so through an analysis of the growing professional autonomy of journalism from 1950 to 1990 through the life stories of 10 intellectual-journalists, individuals whose journalistic activities have crossed over into other intellectual fields.

This study applies a symbolic interactionist framework to understand how these actors managed their reputations and careers within the intellectual world. The narratives were taken from qualitative semi-structured interviews, and supported by additional research such as interviews, biographies, and articles which have been published about their lives.

The life stories were compared to the extensive structural changes affecting the world of journalism and the world of intellectuals in Brazil. This comparison revealed gaps between these two spheres of practice, within which the ambivalent form of journalists’ identities have been constructed.

This chapter offers two contributions to the study of Brazilian journalists. From a theoretical and methodological viewpoint, it advances beyond other studies that focus more on the prevailing representations of journalists’ professional identities and their role in society. From an empirical standpoint, it describes the complex negotiations between the worlds of journalism, culture and politics. This chapter also reexamines the current dominant explanation for the changes in Brazilian journalism. It shows that building careers and new levels of interpersonal cooperation for intellectuals and journalists has been a slow process. Ultimately, this development has left some behind, especially those actors stretched between multiple professional identities such as those who self-identify as intellectual-journalists.

In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network composed of small companies and individual entrepreneurs related to common product and by-product flows. The paper aims to discuss these issues.

This research presents an applied nature, is characterized as exploratory and adopted the case study as a technical procedure using sources and methods of data collection. The primary data were collected through direct observation of the processes and semi-structured interviews with managers and owners.

The most widespread practices are related to product design. However, in most cases, the implementation was punctual and did not present continuous and corresponding actions, which highlights the embryonic contours of European Commission (EC) in the observed network. The practices from the management category were less observed, which revels the environmental variable is not included in the strategic business planning.

The research documents the application of CE practices in a local network and brings this current paradigm shift to the Brazilian context.

To overcome barriers to the implementation of EC practices, it is suggested to restructure commercial relations, to formulate public policies and to develop infrastructures that facilitate the materiality of flows and the market.

The study highlights the need of public policies that promotes cross-sectoral cooperation in accordance with NSWP objectives.

Despite the focus on EC implemented practices this study offers a framework of the research routes on the main barriers and suggests actions to overcome the challenges in the transition from the economy to the circular model.

The purpose of this paper is to address the potential impacts of Industry 4.0 on human resource management (HRM) – with a particular focus on employment, job profile and qualification and skill requirements in the workforce – which can have implications for supply chain management (SCM). Consequently, exploratory relationships among Industry 4.0, HRM and SCM are presented based on a systematic review.

To explore Industry 4.0 literature and its impact on employment, the authors used a systematic literature review to identify, classify and analyze current knowledge, flagging trends and proposing recommendations for future research in this area. Using the Web of Science database, the authors utilized co-citation software to visualize the networks which emerged from recurrent terms and which were then used to develop the categories of analysis.

The authors can affirm that the literature in this field is in a transition process, from the early studies of German academics to the current development of new impacts worldwide. Industry 4.0 is the central theme of the literature analyzed and is accomplished through the development of employment, qualifications, skills and learning frameworks. The results reveal that most papers are conceptual, with quantitative studies still lacking. Developed countries have a leading role in terms of research production, while Latin America and Asia are far behind. Clustering reveals four dominant themes (educational changes, employment scenario, work infrastructure resources and work meaning and proposal). The first refers to labor changes around working conditions, the work environment and new skills which are required. The second main theme concerns the potentially unstable shift in the labor market has toward a high-level context. The third is about the technical interface of humans and machines, and finally, the fourth understands the German industry as a starting point for global industrial improvements and work proposal changes. Furthermore, socio-technical systems cover the implications of HRM for SCM in three different dimensions: qualification and education (human competences), collaboration and integration of SCM (organizational competences) and data and information management (technical competences).

An original research agenda for further development of the topic. Additionally, the implications of the findings for SCM practitioners are presented.

SCM managers can benefit from the results of this paper by developing adjusted polices for organizational and human aspects. Specially about training programs to improve technology skills and education programs for cyber-human new plataforms.

So far, Industry 4.0, HRM-related topics and implications for SCM have generally been considered separately. This paper elucidates the few important studies on the impacts of Industry 4.0 on human-related topics, such as the labor market, building a research framework using the main contributions highlighted in the literature. An original research agenda is presented, as well as potential implications for SCM.

Most research and development (R&D) activities in Brazil are performed by science and technology institutions (STIs). The purpose of this research was to determine whether environmentally sound technologies (ESTs) developed by these organizations were transferred to companies, either through cooperation during research or through mechanisms such as licensing agreements or spin-offs.

In total, 1,939 research groups and 702 patent registers, identified from the same set of words related to ESTs, using semantic search in open-access databases, covering a period from 2005 to 2014, were examined. The two data sets (patents and research groups) were overlaid, and it was possible to associate inventors’ names with researchers’ names.

The results showed that only six patents could be related to the 1,939 identified research groups. Of the six patents, only one was the object of a licensing agreement, and no spin-off was identified.

This study evidenced that it is necessary to expand the mechanisms of knowledge transfer, directed not only from STIs to companies but also in the opposite direction, given that companies recognize potential market opportunities.

This study shows that improvements in the Brazilian National Innovation System are necessary, as ESTs research groups demonstrated a weak association with technologies transferred to companies, with only one case of technology transfer in the form of a licensing agreement.

The purpose of this work is to examine the psychological impact of adequate compensation, which is one of the dimensions of Decent Work Scale (DWS) evaluated within the psychology of work theory (PWT), on other dimensions of DWS in teachers working in public and private schools in Turkey.

In this study, DWS developed by Duffy et al. was used. In total, 175 private school teachers and 216 public school teachers participated in the study. The data were analyzed with LISREL 8.7 and SPSS 23.0 package programs.

Considering the structural equation model formed by the sub-dimensions of the DWS and the path diagrams related to the model, it was seen that the “adequate compensation” dimension made a significant difference in “access to health services” on both public and private school teachers. In private school teachers, there is a significant relationship between the dimension of adequate compensation and “access to healthcare”, “physically and interpersonally safe working conditions”, “free time and rest” and “organizational values that complement family and social values”. However, a significant relationship was not found between the variables other than “access to healthcare” in public school teachers. According to the results of the “Independent Sample T-Test”, there is a significant mean difference between the perceptions of teachers working in public and private schools. When this difference is examined, it was seen that teachers working in public schools have a higher level of good job perception than teachers working in private schools.

DWS is a newly developed scale and has been used in a limited number of studies. It is a scale open to be developed and used with different sample groups.

Application of DWS to teachers working in Turkey is one of the fundamental features that distinguish this study from other studies in this area. In addition, the evaluation of the psychological effects of the adequate compensation dimension, which is an important study factor, on the other dimensions of DWS adds originality to the study. It is predicted that this research will fill the deficiency in the relevant literature.