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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Morgane Bigolin, Camilla Zanon Bussular and Luiz Carlos Pinto Silva Filho
This paper aims to discuss how to apply the evolutionary resilience theory in the housing sector, aiming to develop an alternative resilience framework for planning social housing…
Abstract
Purpose
This paper aims to discuss how to apply the evolutionary resilience theory in the housing sector, aiming to develop an alternative resilience framework for planning social housing programmes.
Design/methodology/approach
Based on the literature review, it was developed a theoretical framework for building evolutionary resilience. Based on this framework, the outline for the empirical research was specified through interviews with 21 multidisciplinary experts. The statements of these experts were examined through content analysis, as a means to assign a set of requirements for resilient buildings.
Findings
The analysis showed that the holistic framework based on evolutionary resilience could constitute a comprehensive and innovative resilience approach. The main contribution of the set of requirements was to adapt theoretical concepts by proposing operational surrogates, enabling such knowledge to be more applicable to devising resilience to the housing sector.
Originality/value
Resilience is establishing itself as one of the top agendas on the built environment. The construction sector, however, has yet to embrace the concept and little research has been conducted on a practical approach to assess the building’s resilience. This paper presents a list of practical requirements showing that the housing sector must to build differently to have a resilient future.
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Izabela S. Rampasso, Rosley Anholon, Dirceu Silva, Robert Eduardo Cooper Ordóñez, Osvaldo Luiz Gonçalves Quelhas and Luis Antonio De Santa-Eulalia
The Mechanical Engineering course at the University of Campinas is composed of different disciplines in the areas of materials, mechanical design, manufacturing (production and…
Abstract
Purpose
The Mechanical Engineering course at the University of Campinas is composed of different disciplines in the areas of materials, mechanical design, manufacturing (production and manufacturing), computational systems, thermal and fluids. In the manufacturing area, in particular, there is a discipline entitled Productive Systems whose main objective is to offer to the student a global vision about operations management. In the field of operations management, sustainability is gaining more and more importance; thus, it is important to develop in the students a critical sense about social and environmental aspects. Thus, this paper aims to present the main initiatives developed in the discipline to promote sustainability in engineering students.
Design/methodology/approach
Since 2015, the professors responsible for the Productive Systems discipline, assisted by post-graduate students and professors from other universities, have begun to redesign the discipline, including debates, lectures, projects and other initiatives to provide a critical view concerning the traditional concepts taught. The discipline has been performed three times with this new conception. The methodology to structure this research was literature review, documental analyses of the discipline records and meetings with professors that participated in the initiatives. An Action Research approach was performed by two professors and a graduate student. The authors of this paper also compared the results with those obtained by initiatives performed at Chalmers University of Technology (Sweden).
Findings
This study allowed to reinforce some results from initiatives performed at Chalmers University of Technology (Sweden); however, some differences were identified. For example, similar to the initiatives mentioned, the professors of University of Campinas had problems with didactic books, as they loosely integrate the basic operations management concepts with sustainable development fundamentals. On the other hand, debates related to social sustainability were considered positive from the point of view of the professors and students, differing from initiatives performed at Chalmers University of Technology.
Research limitations/implications
Results come from one field study (University of Campinas) when professors of the Mechanical Engineering course try to integrate operations management concepts and sustainable development. Different results may be observed by other higher education institutions.
Practical implications
The authors of this paper believe that the diffusion of these initiatives can stimulate other professors and researchers in the field to broaden the academic debate about the insertion of sustainability into engineering courses.
Originality/value
There are few papers presenting didactic experiences and empirical results about the integration of operations management concepts and sustainable development. Results of this paper reinforce some good practices and they also present other ones, in a way that extend the debate about educational engineering.
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Izabela Simon Rampasso, Osvaldo Luiz Gonçalves Quelhas, Gilberto Miller Devós Ganga, Milena Pavan Serafim, Victor Gomes Simão, Luiz Felipe M. Costa and Rosley Anholon
Considering the high impacts caused by manufacturers on sustainability, this research aims to analyse how Brazilian manufacturing companies deal with sustainability issues. To do…
Abstract
Purpose
Considering the high impacts caused by manufacturers on sustainability, this research aims to analyse how Brazilian manufacturing companies deal with sustainability issues. To do this, sustainability parameters are analysed to verify possible improvement opportunities.
Design/methodology/approach
This research uses Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) and grey relational analysis (GRA) to analyse data from a survey with Brazilian professionals regarding aspects of sustainability in Brazilian manufacturers. The average score levels and the ranking of these aspects are evaluated.
Findings
Through the analysis performed, it was possible to verify that manufacturers in Brazil still have a long path to travel in the search for sustainability. Comparatively, it was observed that practices related to local communities received the lowest scores, on average. In contrast, on average, practices related to productivity and efficiency, occupational accidents and diseases, and compliance with environmental legislation received the highest scores.
Practical implications
The results presented in this paper show that there are several improvement opportunities to be sought by Brazilian manufacturing companies regarding sustainability aspects. Particular attention should be given to local community practices. Besides companies, policymakers can also use this analysis to guide their future actions, encouraging manufacturing companies to better support the local community. Researchers can use the instrument of analysis (TOPSIS and GRA) to analyse other realities and compare them with the findings presented.
Originality/value
The analysis of Brazilian manufacturing companies’ reality regarding sustainability practices and considering a model based on Global Reporting Initiative (GRI) and Brazilian Institute of Corporate Governance (IBGC) is novel in the literature. The use of TOPSIS and GRA, as well as comparing their findings, generated interesting insights for companies, policymakers and researchers. The analysis presented shows the need for more significant concern for local communities and can be used to support further debates and action plans to minimise this gap.
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Alex W. A. Palludeto and Saulo C. Abouchedid
This paper reassesses the center-periphery relationship in light of recent developments in the international monetary system and the currency hierarchy in a geopolitical economy…
Abstract
This paper reassesses the center-periphery relationship in light of recent developments in the international monetary system and the currency hierarchy in a geopolitical economy framework. The center-periphery relationship has historically been examined in relation to the international division of labor, the pace and diffusion of technical progress associated with it, and the pattern of consumption it embodies. As conceived by structuralists and dependentistas, it is not seen as the result of the uneven and combined development of capitalism: it does not take into account the struggle between the dominant States (center), which want to reproduce the current order and the contender States (periphery) which aim to accelerate capitalist development to reduce the unevenness, and even to undermine the imperial project of dominant states. In a geopolitical economy framework, a powerful obstacle peripheral countries face in their efforts at combined development is the international monetary system, something that the theorists of the center-periphery relationship have perhaps overlooked. Because of its subordinate position in the currency hierarchy, the periphery is subject to greater external vulnerability, greater instability of exchange and interest rates, and as a result, enjoys a more restricted policy space. In this sense, the chapter shows that, beyond macroeconomic policies, the currency hierarchy in a context of high capital mobility limits a range of developmental policies of peripheral countries, reinforcing the unevenness of world economy and constraining combined development.
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Marianna Ottoni, Diego Luiz Fonseca and Monica Pertel
This study aims to discuss to what extent are WMPs practical tools for circular and sustainable waste management in universities, presenting, therefore, a case study of the usage…
Abstract
Purpose
This study aims to discuss to what extent are WMPs practical tools for circular and sustainable waste management in universities, presenting, therefore, a case study of the usage of WMP in the Brazilian public universities and comparing this scenario with the international context.
Design/methodology/approach
The WMPs were identified by online search and analyzed according to qualitative indicators (spatial-temporal distribution, year, extent and virtual availability), and through circularity and sustainability criteria, using a proposed checklist.
Findings
Even being mandatory instruments, only 17% of the 103 public universities in Brazil had a WMP identified, and, among these plans, 55% were restricted to healthcare services waste, only 15% covered all university campuses. Although most of the available plans indicate measures for more sustainable waste management (e.g., recyclable waste collection on campus), they lack specific deadlines for presented goals on waste management, treating waste management at a more emergency pace than in well-structured long-term planning.
Originality/value
Numerous studies have discussed waste management strategies for universities worldwide, but few have addressed the usage and structure of WMPs. A case study of the Brazilian situation in light of the international scenario is of great value in understanding the differences between universities in terms of waste management, and with strong potential to support the structuring of more solid environmental policies in universities, especially in developing countries.
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Marco Antonio Pacheco Junior, Tiago F.A.C. Sigahi, Izabela Simon Rampasso, Lucas Gabriel Zanon, Walter Leal Filho and Rosley Anholon
This paper proposes an evaluation approach for analyzing excellence management practices at a regional level based on experts’ assessment.
Abstract
Purpose
This paper proposes an evaluation approach for analyzing excellence management practices at a regional level based on experts’ assessment.
Design/methodology/approach
Using the National Quality Foundation’s Management Excellence Model (MEG), 19 management excellence practices were identified and tailored for small- and medium-sized industries (SMIs). Data were collected through a survey with 25 experts who assessed these practices in the context of Brazilian manufacturing SMIs. The analysis utilized Fuzzy TOPSIS Class (FTC), and a sensitivity analysis was also conducted.
Findings
The proposed evaluation approach integrates a reference model for management excellence (MEG), an analysis method incorporating uncertainty (FTC), and results that enable decision-makers to make well-informed choices. Of the 19 practices assessed, 15 were classified as “unacceptable,” while four were rated as “regular,” and none as “expected.” Key challenges relate to practices in information security, knowledge, innovation and change management.
Research limitations/implications
The study’s primary limitation is the use of non-probabilistic sampling and its focus on the Brazilian context. However, the extensive knowledge and experience of the experts in manufacturing SMIs and the need for studies addressing specific regional contexts should be noted.
Practical implications
The findings reveal a significant gap between ideal management practices and the actual state of SMIs, especially in emerging markets.
Originality/value
This research introduces a novel approach that combines a reference model tailored for SMIs with a multicriteria decision-making method, offering valuable insights for decision-makers and guiding future research.
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Izabela Simon Rampasso, Sidney L.M. Mello, Rubens Walker, Victor G. Simão, Robson Araújo, Juliana Chagas, Osvaldo Luiz Gonçalves Quelhas and Rosley Anholon
The objective of this study is to identify research gaps related to skills required for Industry 4.0, considering research in the context of Brazilian undergraduate courses. In…
Abstract
Purpose
The objective of this study is to identify research gaps related to skills required for Industry 4.0, considering research in the context of Brazilian undergraduate courses. In this sense, the question of this study was established: What are the educational gaps related to skills required in Industry 4.0 context, considering considering research in the previously mentioned?
Design/methodology/approach
To answer this question, the ten top work-related skills required for professionals in Industry 4.0 published by the World Economic Forum were used to perform a systematic literature review. From this review, 100 articles were found in the searched databases. From them, 18 were within the research scope.
Findings
Through an analysis of their content, it was possible to verify that, from the 10 skills analyzed, only six were identified in the articles. That is, no research was found for: people management, service orientation, negotiation, and cognitive flexibility. Additionally, there are undergraduate courses that are not considered in current researches and should be analyzed.
Originality/value
The gaps pointed out in this study are relevant to guide future analyzes of the Brazilian educational model and may provide insights for research in other countries.
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Rafael Teixeira, Jorge Junio Moreira Antunes, Peter Wanke, Henrique Luiz Correa and Yong Tan
This paper aims to measure and unveil the relationship between customer satisfaction and efficiency levels in the most relevant Brazilian airports.
Abstract
Purpose
This paper aims to measure and unveil the relationship between customer satisfaction and efficiency levels in the most relevant Brazilian airports.
Design/methodology/approach
The authors utilize a two-stage network DEA (data envelopment analysis) and AHP (analytic hierarchy process) model as the cornerstones of the study. The first stage of the network productive structure focuses on examining the infrastructure efficiency of the selected airports, while the second stage assesses their business efficiency.
Findings
Although the results indicate that infrastructure and business efficiency levels are heterogeneous and widely dispersed across airports, controlling the regression results with different contextual variables suggests that the impact of efficiency levels on customer satisfaction is mediated by a set of socio-economic and demographic (endogenous) and regulatory (exogenous) variables. Furthermore, encouraging investment in airports is necessary to achieve higher infrastructural efficiency and scale efficiency, thereby improving customer satisfaction.
Originality/value
There is a scarcity of studies examining the relationships among customer satisfaction, privatization and airport efficiency, particularly in developing countries like Brazil.