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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 study aims to understand the production of consent to precarious working conditions in administration students' internship experiences.

A total of 13 students of an undergraduate program in Business Administration in a private university were interviewed. The students' perceptions about the dynamics of the internship and their engagement in this experience were explored through thematic analysis.

Internships became more than spaces to learn about the world of work. They are also the locus of professional socialization toward precarious work. The detachment of internships from their educational scope is mediated by neonormative control mechanisms that subjectively mobilize the interns, producing the institutionalization and appreciation of the precarious experience, resignified as something that leads to autonomy, learning and a job position.

The article can help students, universities and companies to assess the role of internships in training future professionals.

The research problematizes the internship as a form of professional socialization toward precarious work and its detachment from the original educational purpose. The article critically contributes to the debate about the current professional socialization process of young students.

The article highlights the subjective dimension that supports students' consent to dysfunctional internships, discussing both the experience of work precariousness and exploitation, and the terms of the students' engagement in such dynamics, bridging consent to neonormative controls.

This research examines the impact of integrating lean manufacturing (LM) principles and Industry 4.0 (I4.0) into the product development process (PDP) of manufacturing companies in southern Brazil, with the objective of improving market performance (MP).

A survey was conducted with 110 product development managers to evaluate the level of LM and I4.0 principles, PDP phases, and the improvement of MP. Quantitative analysis was employed to analyse the data, including confirmatory factor analysis (CFA) and ordinary least squares (OLS) hierarchical regression.

The study reveals that integrating LM and I4.0 principles in the PDP enhances product development and positively impacts the MP of manufacturing companies. Additionally, I4.0 partially mediates the LM-PDP relationship, while LM partially mediates the I4.0-PDP relationship, highlighting their interdependence rather than one being a prerequisite for the other.

The study has limitations regarding its narrow focus on product development managers in Brazil and the absence of multiple case studies.

The study emphasises the importance of coordinated efforts in manufacturing companies to adopt and manage both LM and I4.0 principles, as they positively impact all phases of the PDP and ultimately contribute to the overall MP of the companies.

The novelty of this study lies in its systemic approach, examining the relationships and effects of LM and I4.0 principles on the PDP, and demonstrating how these effects manifest in manufacturing companies.

The native species from western Mato Grosso do Sul provide fruits with unique sensory characteristics and high nutrient concentrations. Tropical fruit consumption is increasing due to the growing recognition of the nutritional value. These fruits play important roles through the marketing of their products and nutritionally through their consumption. All fruits are edible and are used in the food industry and well sensory accepted. The purpose of this paper is to verify the physicochemical characteristics, bioactive compounds and antioxidant activity in fruits collected in the Cerrado and Pantanal biomes from western Mato Grosso do Sul.

The fruits of baru, bocaiuva, jatobá, jenipapo and pequi were collected. To characterize them, longitudinal diameter, transverse diameter, total soluble solids, acidity, pH, ascorbic acid, total phenolics, antioxidant capacity, total sugar, glucose and macro and micronutrient contents analysis were performed in triplicate.

Jatobá presented the highest values of vitamin C. For phenolics, baru and jatobá stood out; bocaiuva presented the highest results for sugars, while jatobá was superior for glucose. The fruits with the highest antioxidant capacity, DPPH, were pequi and baru, while via ABTS the jatobá was the highest. Baru presented higher levels of nitrogen, phosphorus, magnesium, copper, zinc and iron. The bocaiuva presented the highest results for potassium and sulfur, the jatobá calcium and manganese. Jenipapo stood out with its boron content. Magnesium presented superior results in the baru, jenipapo and bocaiuva. The results reinforce the diversity of physicochemical characteristics.

The increase of the flow of available information, together with the growth of multicultural influences, the search for wholesome diet and the diversity of flavors and colors make these fruits important regional development tools. Their characteristics encompass national and international exploration potential that arouse consumer interest and contribute to the pursuit of innovations. In addition, the native species mentioned above provide fruits with unique sensory characteristics. Their consumption is increasing in the markets due to the growing recognition of their nutritional value. Therefore, these fruits play important roles, economically, through the marketing of their products and nutritionally through their consumption.

This paper aims to exemplify the use of project management tools in the scheduling of aircraft maintenance activities. This process is known as maintenance, repair and overhaul and it has gained importance within the aeronautical sector due to its expected growth in the coming years; however, it also faces increasing competitiveness in its market. This fact gives rise to the need of acting in maintenance management and seeking lower costs while maintaining the quality of the service provided. The purpose of this paper is to propose the structuring of a procedure that aims to reduce the total maintenance time (downtime) and guarantee the delivery of the aircraft on time.

The paper, through a case study at a Brazilian aircraft maintenance center, used critical path method and critical chain project management, the latter being derived from the theory of constraints, with the purpose of analyzing resources systematically and synchronizing the activities in the precedence network.

As a result, it is shown that downtime can be reduced from 11 to 5 days and improvements are proposed to achieve greater market competitiveness.

This paper demonstrates the competitive advantage that resulted from the application of project management tools in the aircraft maintenance planning and execution.

This research aims to identify Brazil's socioeconomic vulnerability to wicked multi-problems arising from coronavirus disease 2019 (COVID-19) (2019–2020), from the most extensive (∼ 3,000 km) oil spill in tropical oceans (2019/2020) and from the highest rate of wildfires in the last decade.

To this end, the authors measured the socioeconomic vulnerabilities of the 27 Brazilian states to these multi-problems (COVID-19 + Oil Spill + wildFire), considering the effects of these events individually and together. In addition, the authors calculated the vulnerability indices using two variables: production value and number of jobs created by an economic activity.

Results show the states of São Paulo, Minas Gerais, and Rio de Janeiro as the most susceptible, with a potential loss of 74.2% in production value and 47% in active employment relationships, caused by these overlapping events in time. The results also demonstrate that the country has failed in the coordination and management of these events (separately and jointly), showing difficulties especially in the stages of immediate response and recovery.

Regarding its contributions, this paper innovates by establishing an unprecedented overlap of wicked problems, linking this concept to the analysis of socioeconomic vulnerability of the affected communities, through a model that applies to other regions worldwide.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2021-0536

This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation.

A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS.

There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices.

The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD).

Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation.

This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

This study aims to examine the evolution of three science, technology and innovation parks (STIPs) located in the state of Rio de Janeiro, Brazil, from the perspective of the university–industry–government linkages.

This is a multiple case study organized in two stages: first, bibliographic and documentary research to develop a theoretical framework and description of the innovation environments; and second, interviews and forms filling with 13 managers and stakeholders, combined with participant observation. The analysis and assessment of the evolution of each environment are based on a tool named Amaral’s Model for Innovation Environment Management (AMIEM).

There are critical issues for the development of STIPs, namely, governance structure, government participation and the relationship with knowledge sources such as universities. The time of existence is not a significant factor in reaching evolution. Although common factors are present in all environments, local particularities, specific characteristics, regional vocations, management leadership and other elements have an impact on park performance.

AMIEM is an assessment tool and a technological product, useful in mapping and evaluating innovation environments.

STIPs are dynamic and maturing, requiring active management and engagement with government and companies.

The results allow a better comprehension of the evolution and management of the STIPs located in the state of Rio de Janeiro. Another contribution lies in the organization of information to design public policies.

The purpose of this paper is to present eight papers selected from ALTEC 2015 that provide an overview of innovation in Latin America.

This editorial seeks to define innovation by examining its conceptual foundations. It considers innovation beyond firms and technology to address other forms, such as social and institutional innovations. Thereafter, it discusses innovation in the context of Latin America and suggests means by which to stimulate it in the region. Finally, the authors present the eight papers included in this “special edition.”

The major findings of the paper are that it considers non-technological innovation within firms, innovation beyond the firm and innovation beyond technology. Moreover, it helps to better understand a core issue of innovation in Latin America, which is the focus on macroeconomic policy instead of microeconomic stimuli.

A broader understanding of the concept of innovation is of notable importance. Innovation implies the recognition of issues related to the market (firm), but also to the community (society) and to humanly devised constraints (institutions). Technology is only one part of it. For this special issue, the selected articles highlight the efforts made by different authors to contribute to innovation studies in the editors’ region.

Este número presenta ocho manuscritos seleccionados del ALTEC 2015, que ofrecen un panorama de la innovación en América Latina.

Esta editorial busca definir la innovación mediante la examinación de sus fundamentos conceptuales. Esto considera que la innovación va más allá de las firmas y la tecnología para abordar otros tipos, tales como innovación social e institucional. Posteriormente, se analiza la innovación en el contexto de América Latina y se sugieren medios para su estimulo en la región. Finalmente, presentamos los ocho artículos incluidos en esta Edición Especial.

Las principales conclusiones de esta editorial son que se considera la innovación no tecnológica dentro de las firmas, la innovación más allá de la firma y la innovación más allá de la tecnología. Además, esto ayuda a comprehender mejor una cuestión central de la innovación en América Latina, que es el enfoque en política macroeconómica en lugar de los estímulos microeconómicos.

Un mayor entendimiento del concepto de innovación es de gran importancia. La innovación implica el reconocimiento de las cuestiones relacionadas con el mercado (firma), pero también con la comunidad (sociedad) y con las restricciones humanamente concebidas (instituciones). La tecnología es solo una parte de esta. Para esta Edición Especial, los artículos seleccionados destacan los esfuerzos realizados por diferentes autores para contribuir a los estudios de innovación en nuestra región.

This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.

This study focuses on a literature review in the area of production engineering and operations management, where 104 relevant scientific publications were identified.

The results show that the most important critical success factor for integrating LSS in Brazil is top management support and commitment. LSS integration occurs predominantly in large industrial companies, being incipient in small and medium-sized enterprises. In general, there is no structured way of applying LSS. A standard framework for LSS is still lacking.

This study is limited to a sample that only comprises Brazilian scientific studies.

Professionals and practitioners can understand the evolution of LSS through practical applications and the main LSS tools used in both the industrial and services sectors. It also points out the critical success factor for the implementation of LSS. The study highlights several roadmaps for LSS implementation adopted by large and modern Brazilian automotive industries based on a robust technological base. This study also contributes to expanding the evidence base of LSS application, both in Brazil and in other countries.

Some suggestions are proposed to clarify the structure and complexity of integrated implementation of LP and SS as well as expand the LSS application in small and medium-sized enterprises. This study is the first to discuss the current situation of LSS in Brazil and provide suggestions to expand LSS in the country. Comparisons of Brazilian LSS literature review with researches of others countries are also presented.