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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 discuss a method for assessing the condition of buildings. The method was developed in Portugal as part of a new Urban Tenancy Regime approved in 2006.

The method was developed in six phases, namely: definition of objectives; analysis of existing instruments; formulation of the proposal; discussions with organisations in the rented sector; pilot; and technical presentations of the final version.

The method is viable and adequate, since a balance was achieved between the accuracy of the results in view of their importance for the contractual relationship between landlord and tenant, and feasibility in terms of human and financial resources available for its implementation.

The method has been in use for two years. Further research is needed to confirm the accuracy of the results.

The results are used to determine the maximum annual rent value and to summon landlords to carry out repairs if the state of the building falls short of the required standard of maintenance. In a broader perspective the method is also used to assess of rented stock condition of large property owners and, in an adapted form, to assess buildings viability and determine repair needs.

This paper is relevant because it describes the assessment method; the previous methods for assessing the condition of Portuguese buildings were too simplistic and lacked the accuracy, transparency and independence required.

The purpose of this paper is to study the minimum necessary net internal area of dwellings that should be established by Portuguese building regulations.

The following tasks are carried out: selecting the furniture and equipment necessary for each dwelling; determining the size of furniture and equipment and its typical arrangement; conceiving models of functional spaces; determining the net area of functional spaces and dwellings; comparing results with statistics on housing construction in Portugal and with mandatory area standards used in Portugal and ten other European countries.

The paper finds that the net internal area presently set by Portuguese building regulations should be increased by 5 to 15 percent. The net internal area figure obtained by the study is similar to mandatory regulations established by some other European countries.

The study focuses on the net internal area of dwellings, although other space standards are also important to assuring the practicability of dwelling spaces; area standards were set on the basis of the current Portuguese situation and required adaptation when used in different social, cultural and economic contexts; area standards constitute a safety‐net against unacceptable dwellings rather than good practice guidelines.

The results may be used to support a review of Portuguese building regulations and provide guidelines for the design of dwellings.

A methodology to determine area standards is presented and applied. Up‐to‐date information on furniture size and arrangements is collected. The comparison enables an understanding of how the results compare in a European context.

Small- and medium-sized enterprises (SMEs) have become increasingly important in national and international markets because they contribute to the development of local and national economies. SMEs often face serious challenges when competing with multinational companies. The purpose of this paper is to develop a method for assessing SMEs’ competitiveness.

Based on a constructivist epistemology, this study makes an integrated use of cognitive mapping and the measuring attractiveness by a categorical-based evaluation technique (MACBETH). To this end, face-to-face sessions were conducted with a panel of entrepreneurs and senior managers who deal with the challenges of maintaining SME competitiveness every day. The proposed assessment system was tested and validated by the panel members.

The methodological processes adopted in this study provide promising results for decision makers seeking to identify the most competitive SMEs. Specifically, the results emphasize, among other points, the importance of innovation and the human dimension to gaining competitive advantages.

The evaluation system developed in this study is extremely versatile and confirms the usefulness of integrating cognitive mapping and MACBETH to facilitate evaluations of SME competitiveness. However, due to its idiosyncratic and process-oriented nature, generalizations need to be done with caution.

The proposed method can be valuable to researchers seeking to develop mechanisms for evaluating SMEs’ entrepreneurial performance and include specialized know-how and sensemaking in organizational decision-making processes.

The integrated use of cognitive maps and MACBETH contributes to a better understanding of how to assess SMEs’ competitiveness. No prior work reporting the use of this dual methodology in this study context has been found.

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.