Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti
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…
Abstract
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.
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Susana Margarida Jorge, João Baptista da Costa Carvalho and Maria José Fernandes
Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only…
Abstract
Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.
China has invested massively in higher education, reaching a mass system, envisaging, as a next step, reaching a universal system. Brazil is still an elite system but needs to…
Abstract
Purpose
China has invested massively in higher education, reaching a mass system, envisaging, as a next step, reaching a universal system. Brazil is still an elite system but needs to create adequate public policies to migrate to a mass system. The purpose of this article is to analyze the paradigms for a mass educational system, with regard to the quality of education offered, and the prospects for achieving a universal system, with Brazil and China as a reference.
Design/methodology/approach
The author applied an exploratory and qualitative method, through categorical content analysis. The data were collected through nine interviews with government managers, 15 unstructured (open) questionnaires to specialists in higher education and four student leadership.
Findings
The results indicate that the change from an elite system to a mass system impacts quality, as there is an inevitable change in experience. However, this modification does not testify against the mass system, as it is necessary for a nation to pass through it and structure itself adequately in order to reach the universal system, a path desired by both countries.
Originality/value
The study presented the reflections observed by the migration from the elite system to the mass system from the main stakeholders of the system in China and the prospects for Brazil to become a mass system. Additionally, it presented the perspectives for both countries to achieve the desired universal system.
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Maria Teresa Gomes Leão and Filipa Aguiar Brandão
This study aims to illustrate the potential of the many centuries-old universities buildings, in European cities, in a historical, architectural, aesthetic and symbolic dimension…
Abstract
Purpose
This study aims to illustrate the potential of the many centuries-old universities buildings, in European cities, in a historical, architectural, aesthetic and symbolic dimension to diversify and differentiate urban tourist destinations supply.
Design/methodology/approach
This is a qualitative study supported by the analysis of public and classified documents, for which the main source is based on webography, and by conducting interviews.
Findings
The deficit of cultural tours, in the dimension of built heritage, is identified as one of the weaknesses of the city of Porto, as tourist destination, to be overcome. The interviewees are unanimous in recognizing the cultural, architectural and aesthetic impact of the historic buildings of the University of Porto, and most of them strongly agree with the integration of this legacy into the tourist offer of the city. The strategic sense of the heritage is emphasized, because of its location in charismatic areas of the city. The practice of effective networking, however, falls short of what is required to achieve ambitious and consistent objectives.
Research limitations/implications
The practice of effective networking, however, falls short of what is required to achieve ambitious and consistent objectives.
Originality/value
Emphasis is placed on the cities’ built heritage as a type of heritage that defines their uniqueness. The dissemination of cultural itineraries, which allows tourists and the community itself a broader and deeper cultural knowledge, contributes to the effective understanding of historic cities’ tourism. Given the scarcity of studies on the relationship between historic university buildings and tourism, the relevance of research focuses on highlighting the contribution of these cultural elements, through a network-based dynamic, to urban tourism destinations’ attractiveness. In particular, the University of Porto's potential for the integration of structured tourism products that contribute to the diversification and differentiation of the city of Porto as a destination is illustrated.
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Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues
The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this…
Abstract
Purpose
The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.
Design/methodology/approach
Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.
Findings
Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.
Originality/value
This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.