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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André Luiz Castro, João Pedro Carvalho de Souza, Luís F. Rocha and Manuel F. Silva
This paper aims to propose an automated framework for agile development and simulation of robotic palletizing cells. An automatic offline programming tool, for a variety of robot…
Abstract
Purpose
This paper aims to propose an automated framework for agile development and simulation of robotic palletizing cells. An automatic offline programming tool, for a variety of robot brands, is also introduced.
Design/methodology/approach
This framework, named AdaptPack Studio, offers a custom-built library to assemble virtual models of palletizing cells, quick connect these models by drag and drop, and perform offline programming of robots and factory equipment in short steps.
Findings
Simulation and real tests performed showed an improvement in the design, development and operation of robotic palletizing systems. The AdaptPack Studio software was tested and evaluated in a pure simulation case and in a real-world scenario. Results have shown to be concise and accurate, with minor model displacement inaccuracies because of differences between the virtual and real models.
Research limitations/implications
An intuitive drag and drop layout modeling accelerates the design and setup of robotic palletizing cells and automatic offline generation of robot programs. Furthermore, A* based algorithms generate collision-free trajectories, discretized both in the robot joints space and in the Cartesian space. As a consequence, industrial solutions are available for production in record time, increasing the competitiveness of companies using this tool.
Originality/value
The AdaptPack Studio framework includes, on a single package, the possibility to program, simulate and generate the robot code for four different brands of robots. Furthermore, the application is tailored for palletizing applications and specifically includes the components (Building Blocks) of a particular company, which allows a very fast development of new solutions. Furthermore, with the inclusion of the Trajectory Planner, it is possible to automatically develop robot trajectories without collisions.
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João Pedro Carvalho de Souza, André Luiz Castro, Luís F. Rocha and Manuel F. Silva
This paper aims to propose a translation library capable of generating robots proprietary code after their offline programming has been performed in a software application, named…
Abstract
Purpose
This paper aims to propose a translation library capable of generating robots proprietary code after their offline programming has been performed in a software application, named AdaptPack Studio, running over a robot simulation and offline programming software package.
Design/methodology/approach
The translation library, named AdaptPack Studio Translator, is capable to generate proprietary code for the Asea Brown Boveri, FANUC, Keller und Knappich Augsburg and Yaskawa Motoman robot brands, after their offline programming has been performed in the AdaptPack Studio application.
Findings
Simulation and real tests were performed showing an improvement in the creation, operation, modularity and flexibility of new robotic palletizing systems. In particular, it was verified that the time needed to perform these tasks significantly decreased.
Practical implications
The design and setup of robotics palletizing systems are facilitated by an intuitive offline programming system and by a simple export command to the real robot, independent of its brand. In this way, industrial solutions can be developed faster, in this way, making companies more competitive.
Originality/value
The effort to build a robotic palletizing system is reduced by an intuitive offline programming system (AdaptPack Studio) and the capability to export command to the real robot using the AdaptPack Studio Translator. As a result, companies have an increase in competitiveness with a fast design framework. Furthermore, and to the best of the author’s knowledge, there is also no scientific publication formalizing and describing how to build the translators for industrial robot simulation and offline programming software packages, being this a pioneer publication in this area.
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Karina Scatolino Mesquita, Vanessa Rios de Souza, Jéssica Ferreira Rodrigues, Camila Carvalho Menezes, Soraia Vilela Borges, João de Deus Souza Carneiro and Ana Carla Marques Pinheiro
People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional…
Abstract
Purpose
People are increasingly concerned about food and health and seek for functional and sugar-free products. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, the purpose of this paper is to evaluate the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics, supporting the development of functional and sugar-free products and contributing to the product variety in the market.
Design/methodology/approach
A two-factor full factorial design was conducted in triplications that evaluated transparent and opaque packaging vs storage time (six months). The products were stored in packages with different light permeability (transparent and opaque). Quantitative descriptive analysis (QDA) and acceptance tests were performed.
Findings
The packaging material did not affect the sensory changes of functional diet guava preserve during the six months of storage. QDA test showed that from three months of storage the original characteristics of the product were lost and a slight decrease in overall acceptance was observed after four and six months. However, during the six months the products had good acceptance; consequently, it was not possible to establish their rejection before this period.
Research limitations/implications
More detailed studies regarding a longer storage period, including the physical and chemical measurements must be done to clarify other points about the influence of packaging and storage time on the sensory profile of functional diet guava preserve added with prebiotics. Therefore, researchers are encouraged to test the proposed propositions further.
Practical implications
The development of a functional and sugar-free preserve is a good alternative to provide a product that meets the actual consumer desires and adds value to the product. However, there are technological challenges when adding functional components and substituting sugar in foods. Thus, this study provides important information for the development of sugar-free and functional products, and to prolong their shelf life.
Originality/value
There are few studies with respect to the sensory aspects during the storage of functional preserves. Thus, this work will aid future studies, supporting the development of functional and sugar-free products and contributing to the product variety in the market.
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Panos T. Chountalas and Athanasios G. Lagodimos
Significant interest in Integrated Management Systems (IMS), as a key area within ISO-related Management System Standards (MSS) literature, has been evident from both academia and…
Abstract
Purpose
Significant interest in Integrated Management Systems (IMS), as a key area within ISO-related Management System Standards (MSS) literature, has been evident from both academia and industry over the past three decades. This study aims to map the evolution and current state of IMS research and propose possible directions for future studies.
Design/methodology/approach
A comprehensive content and bibliometric analysis of 846 documents from the Scopus database across the period 1995 to 2023 was conducted. This included performance analysis to track publication trends and identify key contributors, and content analysis to specify dominant research methodologies and the MSS most commonly integrated. Furthermore, science mapping techniques—such as co-authorship networks, keyword co-occurrence analysis, and bibliographic coupling—were utilized to outline the collaborative networks and the conceptual and intellectual structure of the field.
Findings
The study identifies three principal IMS research themes: the practical implementation of IMS, their role in promoting sustainability and social responsibility, and their impact on continuous performance improvement. It also highlights the field’s evolution and key research constituents—including influential works, prolific authors, leading academic institutions and countries, and top publishing journals. It further reveals that IMS research exhibits strong collaboration across authors and countries, and a rich methodological plurality, notably with a marked increase in empirical surveys in recent years. Additionally, it identifies the most frequently referenced MSS for integration, prominently featuring ISO 9001, ISO 14001, and ISO 45001/OHSAS 18001.
Originality/value
This study is original in its application of a dual analytical approach—bibliometric and content analysis—to provide a holistic overview of IMS research. It offers new insights into the integration of diverse MSS and proposes several promising paths for future research. Among the most prominent are standardizing IMS fundamental specifications, conducting more empirical research with advanced methods to evaluate the effects of MSS integration, providing practical support for organizations in IMS implementation through tailored methodologies and tools, and exploring the potential of Industry 4.0 and 5.0 technologies to advance IMS practices.
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Filipe Carvalho, Pedro Domingues and Paulo Sampaio
The purpose of this paper is twofold: first, it aims at the identification and assessment of the commitments towards sustainable development (SD) communicated to all interested…
Abstract
Purpose
The purpose of this paper is twofold: first, it aims at the identification and assessment of the commitments towards sustainable development (SD) communicated to all interested parties (stakeholders) by top management; and second, mapping the profile of the organisations which prominently communicate those commitments.
Design/methodology/approach
The research methodology was supported on the content analysis of the organisations’ statements (disclosed on the institutional website) that sustain the strategy and policies (organisational culture). A total of 540 certified Portuguese organisations in Quality, Environment and Occupational Health and Safety (QEOHS) comprised the sample.
Findings
According to this research, it is possible to identify three main commitments towards SD addressing customers (consumers), human resources (employees) and continuous improvement. Furthermore, results suggest that commitments towards customers and human resources fit properly into the theoretical assumptions of the stakeholder theory and, in turn, the commitment towards continuous improvement fits accurately into the assumptions of the “normative isomorphism” of the institutional theory. Moreover, the results pointed out the characteristics of Portuguese organisations (QEOHS) that prominently communicate commitments towards SD: large business volume, located in Lisbon or Setubal, fall within the public business sector, are members of the BCSD Portugal and publish annual reports on the institutional website.
Research limitations/implications
Solely organisations operating in Portugal and simultaneously encompassing three certified management subsystems (against the clauses of ISO 9001, ISO 14001 and OHSAS 18001 standards) were considered throughout this study. So it is not possible to ascertain at which extent the conclusions are valid. However, although the statistical generalisation of the results may be precluded, there is not any peculiar reason preventing the analytical generalisation, namely, in organisations operating in countries with similar macro-characteristics of Portugal.
Originality/value
To the best of authors’ knowledge this is the first time that such a comprehensive, detailed and thorough analysis of the communicated commitments towards SD is carried out regardless the activity sector. The conclusions from this paper are useful both for practitioners and scholars. On one hand companies have now information on the more often communicated statements, while on the other hand academics and scholars will benefit from this research and hopefully be able to replicate it in other contexts.
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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.
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Gisele Mazon, João Marcelo Pereira Ribeiro, Carlos Rogerio Montenegro de Lima, Brenda Caroline Geraldo Castro and José Baltazar Salgueirinho Osório de Andrade Guerra
This paper aims to analyze the sustainability approach within higher education institutions. Universities, as institutions of knowledge, play an important and strategic role in…
Abstract
Purpose
This paper aims to analyze the sustainability approach within higher education institutions. Universities, as institutions of knowledge, play an important and strategic role in maximizing social and economic benefits in a hands-on way. However, some studies on sustainable development and HEIs reveal a distancing between students and the application of sustainable initiatives in universities. This fact differs from the premises of the Talloires Declaration, which points to students as a community and as global leaders and ambassadors for sustainability.
Design/methodology/approach
This paper mapped the approaches, present in the literature, used to develop sustainable campuses and in particular the apparent dichotomy between the changes indicated as top-down or bottom-up in HEIs. To that end, scientific articles focused on sustainable actions in HEIs were analyzed to identify implementation approaches for sustainable development and student involvement in the process.
Findings
Results have shown that sustainability promotion models in universities generally occur in a top-down manner, where students are receptors and not sources of development for sustainable policies in universities. Thus, the authors highlight the importance of students becoming central players in sustainable initiatives.
Originality/value
The article becomes original when it identifies the dichotomy between top-down and bottom-up approaches. It does so through multidimensional scaling and exploratory factorial analysis in scientific articles on the topic Sustainability Funding in Higher Education. These findings show that, unlike what is discussed in the literature, sustainability promotion in universities generally occurs in a top-down manner, where students are receptors and not active agents in promoting sustainability. In response to this, the authors discussed the importance of the bottom-up approach, where they are key players.
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Gabriel Caldas Montes and Gabriel Oliveira Lins
Due to the high levels of crime in Rio de Janeiro, the purpose of this paper is twofold. The first one is to analyze the effects of deterrence variables (such as the adoption of…
Abstract
Purpose
Due to the high levels of crime in Rio de Janeiro, the purpose of this paper is twofold. The first one is to analyze the effects of deterrence variables (such as the adoption of Pacifying Police Units (UPPs) and incarcerations) on violence in the municipalities of the State of Rio de Janeiro, as well as to verify the existence of “revenge effect.” The second is to analyze the effects of socio-economic development on violence, using development indicators.
Design/methodology/approach
Besides usual OLS method for panel data analysis, the study makes use of dynamic panel data framework through D-GMM and S-GMM. The estimates are based on a sample of 82 municipalities of Rio de Janeiro, and the period runs from 2003 to 2013. As dependent variables, the estimates use violent deaths (i.e. aggregation of intentional homicides and armed robberies followed by death) and homicides resulting from opposition to police intervention (i.e. civilians killed as a result of police actions against criminals – “opposition deaths”).
Findings
The estimates indicate that incarceration presents marginal capacity to reduce violence. Regarding the findings for the adoption of UPPs, the evidence suggests that this project increased violence and, therefore, the possibility of displacement of violence to other regions of the State. With respect to the effect of police deaths over violence, the results are unprecedented and suggest the existence of a “revenge effect.” Besides, the study points to the importance of socio-economic development to reduce violence.
Originality/value
Once the study analyzes the effects of incarceration and UPPs, it contributes to the literature by providing new evidence on the ability of anti-crime policies of reducing (or not) violence. In addition, when considering the death of policemen in the estimates, the study shows an unprecedented way, the effect that these deaths cause over violence (the so-called “revenge effect”). Moreover, the study considers the impacts of the development of employment and income, health and education on violence. When analyzing these development indicators, the study contributes with the literature that looks for non-police alternatives to control crime.
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Nitin Garg, Neeraj Chaudhary and Priyanka Dalmia
Digital technologies have been found to have long-lasting impacts on poverty. This study has been conducted to shed light on the contributions made by digital technologies toward…
Abstract
Purpose
Digital technologies have been found to have long-lasting impacts on poverty. This study has been conducted to shed light on the contributions made by digital technologies toward poverty alleviation and also provide future research directions.
Design/methodology/approach
The authors thoroughly studied the sample of 258 publications from the Scopus database, covering the period from 1982 to June 2023. Using VOS viewer and Bibliometrix R, various graphs and networks are developed to understand publication trends, research collaborations and intellectual structures.
Findings
A significant amount of the existing literature on the impact of digital technologies on poverty alleviation demonstrates the need for more studies in this area. Lack of information and communication technology (ICT) infrastructure and access exhibits less opportunity for work, social networking and entrepreneurship, directly affecting people’s livelihoods in developing countries.
Practical implications
This study will help country planners, regulatory bodies and academicians get a deeper insight into the impact of digital technologies on poverty alleviation and also develop the future research agenda.
Originality/value
This study employs a considerable period of time, from the year 1982 to June 2023. To the best of authors’ knowledge, the current study is a pioneer in using bibliometric analysis to identify the impact of digital technologies on the alleviation of poverty. This attempt will surely be helpful to academicians, researchers and those working on identifying the impact of digital technology on poverty alleviation.