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This paper aims to discuss artifacts and how they influence the performative scheme of the routine and human agency. Artifacts emerge from a heterogeneous network of technical and social elements, which implies assuming that they strongly influence the performance of a routine and the organizing.

This essay starts from an established theoretical framework to develop reflections and propose that the artifacts entangle part of organizational knowledge and that the artifact's role is structured by their enactment in performing a routine, which gives them meaning and a sense of purpose.

The propositions contribute to theoretical and empirical advances by offering new insights for analysing the role of artifacts in routine dynamics. The main arguments presented are about (i) the existence of a potential role and a performed role for artifacts, (ii) that the artifacts' role evolves from knowledge and know-how embedded in routines and their actants and (iii) that artifacts are connected through networks of routines, and they embed a vast repertoire of knowledge and expertise.

Also, it proposes a fruitful research agenda based on the main reflections. Finally, the thoughts presented open a pandora's box to reflect on the intertwining between human and artifacts, not just in organizing but also in everyday social life.

Social entrepreneurship literature emphasizes the creation of social value for society from three main concepts – generation, appropriation and devolution - that form a value cycle. This paper aims to analyse how social enterprises operationalize this cycle to create positive social impact.

This study uses a multi-case approach, conducting semi-structured interviews with founders of Brazilian social enterprises.

This study empirically supports the existence of the value cycle and identifies an additional stage –value transformation – emerging from the data. While the initial three stages occur within social enterprises, value transformation unfolds within served communities. This stage not only facilitates the conversion of value types (e.g. social to economic or environmental) but also stimulates the formation of new social enterprises. Consequently, this paper proposes a comprehensive social entrepreneurship value cycle encompassing generation, appropriation, devolution and transformation of value.

This paper contributes to clarifying concepts and mitigating theoretical ambiguities surrounding social value creation in the context of social entrepreneurship. It provides a framework for understanding the underlying principles of each stage in the value cycle, thereby empowering scholars and practitioners to enhance the innovative mission of social enterprises and drive social change within underserved communities.

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.

Routine dynamics provide a robust theoretical framework to explore a wide range of organizational phenomena. However, the study of routines and the effect of technology on its performativity in small and medium-sized enterprises (SMEs) still lack attention by researchers. This paper aims to analyze how the balance between process technology and human cognition affects routines' performativity in SMEs.

It was conducted a multicase study composed of Brazilian SMEs in the bakery industry. Data collection took place through interviews with managers and employees, observation of operational processes and document analysis. Thematic content analysis was adopted for categorization and data analysis.

The authors’ findings allow inferring there is no primacy of a more automated or artisanal production process to achieve competitiveness, which breaks the paradigm of the superior performance of automated production over the artisanal process that haunts SMEs. Though technology increases production efficiency, the artisanal approach can be valuable at promoting a company by commercially using this know-how to explore other business models appreciated by the public.

The authors’ proposals became relevant in a practical perspective once it works as a parameter for SME managers' decision-making about new investments in production resources and to foster public policies and other actions developed by support services for small businesses.

This study expands the frontiers in routines literature on SMEs, which lacks deepening. From this, SME managers can intensify actions to optimize process routines performativity through technologies or human cognition to keep the routines on track.

This study aims to investigate routines as a conceptual tool to analyze resources management in small and medium-sized enterprises’ (SMEs) productive processes.

The authors developed a qualitative multiple case study with Brazilian companies in the bakery industry. Data were collected through interviews, on-site observation and documentary analysis. Plus, the authors used business process modeling (BPM) techniques to map the observed routines.

The restrictions of SMEs accentuate the improvisation of routines. However, contrary to expected, many of these deviations expand the possibilities of organizational action as they become successful in terms of operational efficiency, which allows these companies to extract performance from ordinary resources and imitable management practices.

The BPM shows its value to track the allocation of resources in SMEs by recording the evolution of its routines and helping to preserve an operational memory. This finding could be useful to help public agencies to develop accessible management tools to assist small business owners.

Most of the conceptual tools developed to analyze the resources management are based on the study of large organizations, which may limit the analysis and lead to restricted or mistaken results if used in another context without proper adaptation. The authors apply an objective and representational epistemological lens to organizational routines to adapt it to the pragmatic context of operations management. Also, the authors suggest that better than a resource-based view, the practice-based view is a theoretical approach more compatible with the resource constraints context of SMEs.

Coopetition is a well-studied phenomenon in traditional enterprises. However, it lacks deepening in the social sphere, specifically on hybrid organizations (social and commercial goals). This paper analyzes the configuration of coopetition strategies in social enterprises and how these strategies can improve social value devolution.

The authors conducted a multicase study with Brazilian social enterprises and a social incubator. Semistructured interviews with founders of the social enterprises and the president of the incubator were the primary sources of evidence, supported by observations and secondary data.

The authors identified four main findings: (1) the social incubator induces coopetition among social enterprises; (2) coopetition is necessary to improve market performance; (3) coopetition is a natural strategy resulting from the activity of the social enterprise; (4) the behavior and context of social enterprises generate a new framework for coopetition formation. This framework comprises three stages of value: a social cooperation level to co-creation of value; second, a social competition level to the appropriation of value; and the third coopetition-balanced level to social value devolution.

The authors advance knowledge on coopetition in an exciting, underexplored context, social entrepreneurship. The authors highlight that the coopetition nature and outcome in social enterprises have specificities compared to traditional businesses. The authors also improve the understanding of social value devolution based on simultaneous cooperation and competition among small social enterprises, allowing theoretical and practical implications. Thus, they advance the recurring discussion in coopetition literature beyond the generation and appropriation of value.

Due to social enterprises' (SEs) relevance to social value creation, marketing increases its attention to these hybrid organizations. However, there is no consensus on how strategic marketing can improve SE performance. Thus, this paper aims to discuss how commercial, social and societal strategic marketing approaches relate to compensatory and transformative social entrepreneurship scopes to improve SE performance.

This paper is conceptual. We hold discussions and raise reflections to advance knowledge on both marketing and social entrepreneurship fields, more precisely by intertwining them.

We develop a conceptual model for adapting three strategic marketing approaches to compensatory and transformative SEs. We argue that SEs have three types of performances: commercial, social and societal. Social and commercial strategic marketing are essential for SEs acting in compensating local failures of capitalism. Societal and commercial strategic marketing are essential for SEs focused on transformative actions to changing global system. Such relations can leverage social impact, which we conceptualize as compensatory or transformative.

The model contributes to improvements on strategic marketing decisions by marketers and entrepreneurs in social entrepreneurship.

We propose a decomposition of strategic marketing into three approaches: commercial, social and societal, which constitutes a novelty to the field. This can facilitate management of SEs with different actions and performances, whether at local or international levels.

Okara, which is the residue of hydrosoluble extract from soybean obtained after soymilk and tofu production, has high nutritional value and can be used for ingredient in specific food products. This study aims to evaluate the production and properties (physicochemical, microscopical and functional ones) of okara flour (OF) obtained from okara as a by-product of soymilk and tofu production.

Wet okara resulted from the soymilk process underwent convective drying up to reach mass stability (60°C for 12 h). OF properties were analyzed by official methods by AOAC, i.e. mineral composition was evaluated by atomic absorption equipment; color; water absorption index (WAI); milk absorption index (MAI); oil absorption capacity (OAC); and foam capacity (FC) required mixtures with water, milk and oil, separation and gravimetry, respectively; and microstructure was determined by a scanning electron microscope.

Results showed the potential OF has as a source of protein (24.74 g/100 g) and dietary fiber (58.27 g/100 g). Regarding its color after the drying process, OF was markedly yellow (b* parameter 20.16). Its WAI was 3.62 g/g, MAI was 4.33 g/g, OAC was 3.68 g/g and FC was 1.32 per cent. The microscopic analysis of OF showed that both loose and agglomerated particles had irregular structures and indefinite forms.

Production of flour from wet okara can be an alternative use of this by-product. This study showed important characteristics of OF and its possible application to the food industry. Thus, OF was shown as a potential ingredient with high nutritional value.