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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.

This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).

A literature review of articles published from 1987 to 2015 was conducted using the three databases, Ebsco, ISI and Jstor, with CSP-D as the dependent variable. The goal was to identify the theoretical perspectives underlying the studies and the independent variables.

The literature revealed a set of variables and their general measures, but the consensus confirmed that there was no single explanation for what determined CSP-D. The published theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory.

The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered by the literature as the ones that influence CSP-D. This information will be useful for researchers interested in developing their own studies on CSP-D because it presents the evolution of CSP-D factors over time and organizes the findings of multiple studies developed since the emergence of the theme.

The objective of this article is to analyze the relationship between absorptive capacity, entrepreneurial orientation, and performance within Brazilian federal state-owned companies.

Primary data were obtained using survey research. Secondary data were obtained using the Federal State-owned Companies Bulletin and the website State-owned Companies Overview. Tested and validated scales were selected to reflect Absorptive Capacity (ACAP), Entrepreneurial Orientation (EO), and Organizational Performance (OP) variables applied to a sample of 119 managers and advisors of federal state-owned companies. Structural Equation Modeling techniques were applied to identify the statistical significance of the direct, indirect, and total effects. The final measurement and structural model presented convergent and discriminant validity with acceptable adjustment indexes.

ACAP was found to be directly related to the ability to identify, recognize, transform, and especially implement new knowledge. EO is related to the institution’s ability to take risks, be proactive, and innovate. Those are fundamental processes for fulfilling the mission of state-owned companies, for their survival, and for improving the quality of public services provided to society. These findings differ from studies carried out in private companies since the ACAP-exploration dimension in private businesses displays a relevant relationship between the factors composing EO, a feature not observed here.

The paper’s main contribution is to confirm the influence of ACAP on EO and EO on OP, considering the environment of Brazilian federal state-owned companies. Such results expand the scarce academic studies on absorptive capacity, entrepreneurial orientation, and performance in the public area, in addition to offering perspectives of specific training direction to expand the competencies of public managers.

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.

This study aims to identify and explore the factors affecting social entrepreneurial intentions considering an educational institution in Portugal. It also intends to determine the relevance of moderating factors in the antecedents and entrepreneurial intention of these students.

A panel of 177 undergraduate students enrolled in a social entrepreneurship course between the academic years 2018 and 2021 is considered. The data is explored quantitatively considering descriptive analysis techniques, correlational analysis and hypothesis testing.

The findings reveal that entrepreneurial intention depends on multiple individual, organizational and contextual dimensions. Students' entrepreneurial intention remains unchanged regardless of the student’s profile. However, students' professional experience is a more relevant factor for the identification of organizational dimensions related to curriculum and critical pedagogy, while previous involvement in volunteer activities contributes to a higher prevalence of individual factors.

To the best of the authors’ knowledge, this study is original in exploring the role of entrepreneurial intention and its antecedents considering a heterogeneous students' profile. It offers theoretical and practical contributions by extending the literature on social entrepreneurial intention that can be used by higher education institutions to offer specific training more focused on the student's profile.

Cangaço was a form of banditry that occurred in the North-East of Brazil between 1870 and 1940. The movement has inspired many films over the years. This chapter explores the contribution of Cangaço-inspired productions to Brazilian cinema, as well as the particular characteristics of what constitutes the Cangaço genre.

Following a historical survey of the Cangaço, the films were divided into different categories and ranked in terms of relevance. Only the most important are discussed in this chapter.

The Cangaço has been portrayed in Brazilian cinema through the decades in diverse ways, dating back to the 1920s. After becoming a consolidated film genre in the 1950s, then known as Nordestern, the Cangaço finally acquired a proper structure, featuring multiple Western references among its common characteristics. In the 1960s, Glauber Rocha, one of the most prominent filmmakers of the Cinema Novo avant-garde movement, added his own symbolism to the genre. Eventually, the Cangaço was also revisited by directors who combined it with other genres such as comedy, documentary, and erotic films. Another relevant reinterpretation came in the 1990s, when filmmakers of the so-called New Brazilian Cinema offered a new view on the subject.

Despite its strong association with Brazil, the Cangaço has not been thoroughly investigated by researchers. This chapter presents a historical survey and analysis of Cangaço films, highlighting their relevance to Brazilian cinema.

This study aims to investigate the implementation of lean human resource management (HRM) practices in manufacturing small- and medium-sized enterprises (SMEs) and explore how various factors interact to influence their successful adoption. By exploring the interplay among these factors, the research seeks to identify key drivers affecting the adoption of lean HRM in manufacturing SMEs. Ultimately, the research intends to provide insights that can guide organisations, practitioners and policymakers in effectively implementing lean HRM practices to enhance operational efficiency, workforce engagement and competitiveness within the manufacturing SME sector.

The study combined total interpretive structural modelling (TISM) and Matrice d'Impacts Croisés Multiplication Appliquée à un Classement (MICMAC) analysis. TISM helped in understanding the hierarchical relationship among different factors influencing lean HRM implementation, whereas MICMAC analysis provided insights into the level of influence and dependence of each factor on others.

The research revealed that “top management support” emerged as the most independent factor, indicating that strong support from top management is crucial for initiating and sustaining lean HRM practices in manufacturing SMEs. On the other hand, “employee involvement and empowerment” was identified as the most dependent factor, suggesting that fostering a culture of employee engagement and empowerment greatly relies on the successful implementation of lean HRM practices.

While the study provided valuable insights, it has certain limitations. The research was conducted within the specific context of manufacturing SMEs, which might limit the generalizability of the findings to other industries. Expert opinions introduce subjectivity in data collection. Additionally, the study may not cover all critical factors, allowing room for further exploration in future research.

The findings have practical implications for manufacturing SMEs aiming to implement lean HRM practices. Recognising the pivotal role of top management support, organisations should invest in cultivating a strong leadership commitment to lean HRM initiatives. Furthermore, enhancing employee involvement and empowerment can lead to better adoption of lean HRM practices, resulting in improved operational efficiency and overall competitiveness.

This research contributes to the field by offering a comprehensive exploration of the interplay among factors influencing lean HRM implementation. The use of TISM and MICMAC analysis provides a unique perspective on the relationship dynamics between these factors, allowing for a nuanced understanding of their roles in the adoption of lean HRM practices in manufacturing SMEs. The identification of “top management support” as the most independent and “employee involvement and empowerment” as the most dependent factors adds original insights to the existing literature.