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This study shows how 152 researchers from several research centers of a Portuguese university perceive the facilitators and barriers to knowledge management. Three domains are considered – knowledge gathering, creation, and diffusion. Three dimensions of barriers and facilitators were considered – individuals, socio‐organizational processes, and technology. Regarding both barriers and facilitators, but mainly barriers, the findings suggest that researchers are more sensitive to the “soft” aspects of knowledge management (i.e., individuals, socio‐organizational processes) than to the “hard” ones (i.e., technology). This suggests that, although technology is an important facilitator, it is people and their interactions that create knowledge and promote the knowledge flow.

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.

In his March 1986 article in Newsweek, Russell Watson exposed “Queen Imelda” Marcos's life of indulgence as the Philippines' First Lady in the opening paragraph:Three thousand pairs of shoes, size eight and a half. Five shelves of unused Gucci handbags, still stuffed with paper, price tags still attached. Five hundred bras, mostly black, and a trunk full of girdles, 40 and 42 inches around the hips. Huge bottles of perfume, vats of Christian Dior wrinkle cream, a walk-in-safe littered with dozens of empty jewelry cases. When the palace of Ferdinand and Imelda Marcos was opened to the public as a museum last week, foreigners and Filipinos alike gawked at what the former First Lady had left behind. “It was the worst case of conspicuous consumption I have ever seen,” said an American visitor, Rep. Stephen Solarz. “Compared to her, Marie Antoinette was a bag lady.” (Watson, 1986, p. 14)