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Book part
Publication date: 23 March 2017

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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Article
Publication date: 15 August 2024

Diego Fillipe de Souza, Érika Sabrina Felix Azevedo and José Ricardo Costa de Mendonça

This article aims at presenting the concept of the Brazilian university’s third mission and its relevance for predicting teaching behavior. To that end, this article presents a…

Abstract

Purpose

This article aims at presenting the concept of the Brazilian university’s third mission and its relevance for predicting teaching behavior. To that end, this article presents a conceptual model of that third mission in Brazil and how its relationship with stakeholders was built.

Design/methodology/approach

This is a conceptual article. The authors analyze the third mission and the Brazilian educational model to suggest predicting teaching behavior as a possibility to optimize the third mission in higher education institutions.

Findings

The Brazilian third mission is related to civilian participation, John Dewey’s democratic education management, Paulo Freire’s transformative education, Triple-Helix and the knowledge ecology. This association enables insight into the relevance of the third mission and into the need for professors’ participation.

Practical implications

Revealing the factors of behavior prediction to perform the third mission is the first mission of the theory of planned behavior. Based on these data, the theory suggests interventions without changing teaching behavior. This possibility might increase the adherence of the professor to activities related to the third mission.

Originality/value

This article contributes to studies on the development of the third mission and to the sharing of a conceptual model that is partially different from the European model, thus promoting broader results for stakeholders. The indications made here can lead to empirical studies to further approximate the higher education institutions and the various sectors of society. Moreover, there is room for investigations that aim at a conceptual convergence at the international level for the third mission, as it happens for teaching and researching.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 11 March 2022

Angélica Pigola, Priscila Rezende da Costa, Naiche van der Poel and Franklin Thiago Ribeiro Yamaçake

The purpose of this study is to analyze the systematic relationships among dynamic capabilities in startups’ survival.

Abstract

Purpose

The purpose of this study is to analyze the systematic relationships among dynamic capabilities in startups’ survival.

Design/methodology/approach

This study is based on a systematic literature review on dynamic capabilities related to startups’ survival, following the content analysis approach.

Findings

This study presents four different perspectives of analysis about dynamic capabilities from resources exchange and business factors that meet needs of startups' survival. It also points out new area for future research in this field. In doing so, this study differentiates itself by its approach not limiting dynamic capabilities research and enriching entrepreneurs' capability theory.

Practical implications

By indicating an evolution of dynamic capabilities theory among tangible and intangible resources exchange in a more favorable adaptation to startups growth, this study boosters and contributes to the society, economy in general and to the science of business management in various perspectives such as overcoming cognitive barriers, entrepreneur’s commitment, innovation capabilities and knowledge capacity of startups.

Originality/value

This study amplifies dynamic capabilities vision in startups’ survival as one of the main sources for growth in this type of organizations. It also develops a deeper understanding about new avenues for dynamic capabilities theory among tangible and intangible resources exchange.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 15 no. 5
Type: Research Article
ISSN: 2053-4604

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