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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 chapter examines the professional identities of Brazilian journalists. It does so through an analysis of the growing professional autonomy of journalism from 1950 to 1990 through the life stories of 10 intellectual-journalists, individuals whose journalistic activities have crossed over into other intellectual fields.

This study applies a symbolic interactionist framework to understand how these actors managed their reputations and careers within the intellectual world. The narratives were taken from qualitative semi-structured interviews, and supported by additional research such as interviews, biographies, and articles which have been published about their lives.

The life stories were compared to the extensive structural changes affecting the world of journalism and the world of intellectuals in Brazil. This comparison revealed gaps between these two spheres of practice, within which the ambivalent form of journalists’ identities have been constructed.

This chapter offers two contributions to the study of Brazilian journalists. From a theoretical and methodological viewpoint, it advances beyond other studies that focus more on the prevailing representations of journalists’ professional identities and their role in society. From an empirical standpoint, it describes the complex negotiations between the worlds of journalism, culture and politics. This chapter also reexamines the current dominant explanation for the changes in Brazilian journalism. It shows that building careers and new levels of interpersonal cooperation for intellectuals and journalists has been a slow process. Ultimately, this development has left some behind, especially those actors stretched between multiple professional identities such as those who self-identify as intellectual-journalists.

This chapter explores how network bricolage, as a form of collective entrepreneurship, develops over time and influences the shape and form of an organization. Using a historical organization study of SEUR, a Spanish courier company founded in 1942, the authors show how network bricolage is implemented as a dynamic process of collaborative efforts between bricoleurs who draw on their historical experience to build and develop an organization. Our study offers two main contributions. In combining network bricolage with ideas of collective entrepreneurship, the authors first extend knowledge about the practice of bricolage and the role of the bricoleur in the entrepreneurial context beyond start-up. Second, the authors show that, while entrepreneurs’ decisions are historically contingent, it is how entrepreneurs wed past experience with current context which informs their actions in the present, shaping the enterprise for the future.

This paper seeks to integrate sustainable development, based on the application of the extended bottom line (EBL-GMS®) concept, into the implementation of organizational strategy with the relevant stakeholders. As a result, a theoretical model is proposed.

The paper reviews selected literature to propose and analyse how sustainable development can be integrated into the implementation of organizational strategy.

This paper proposes a conceptual model that deals with the relationship between sustainable development and implementation of organizational strategy with the distinct stakeholders of a company. In the proposed model, authors indicate how the concept of sustainable development could be operationalized through each of the organizational stakeholders.

Companies, as dynamic systems, are relevant in the implementation process of sustainable development, which requires this concept to be fairly applicable. In general, only one of the bottoms of the triple bottom line (TBL) has been considered, being essential to integrate and consolidate, through an ethical and balanced manner, the economic, social, environmental and corporate identity elements. This paper addresses a critical condition for companies operating in highly competitive contexts: sustainable development and its relationships with strategy implementation. The originality lies in the fact that no studies have analysed the relationship between the sustainable development concept and organizational strategy implementation, based on the operationalisation of the extended bottom line (EBL-GMS®) concept.

The purpose of this paper is to draw on available data regarding the historical event of the major Lisbon earthquake of 1755 in order to understand the governance structure that was set to rebuild the city of Lisbon, as well as to elaborate on Max Weber’s theory of authority.

The present study aims to extend our knowledge on the role of leadership in organizational transformation, by examining the authority structure of governance in the aftermath of a major catastrophic event, using the study of an extreme case to generate new management theory.

The study founded evidence that the successful rebuilding of Lisbon after the earthquake was accompanied by a certain kind of governance structure that included an authority structure that simultaneously incorporated Weber’s authority types of charisma, tradition and rationality; and there was a clear distinction between the roles of each kind of authority, as well as the inviolable respect and sacredness of each other’s terrain that seems to lead to that effectiveness.

It is possible that the historical conditions in which this social transformation took place might not be repeatable in today’s context, but the analysis of such an extreme case of destruction and rebuilding evidences that the “atomistic” approach of Max Weber on authority can be enriched with a “molecular” approach that, at the same time, helps to further develop the concept of “shared leadership” by analyzing it from a Weberian point of view.

Today’s organizations should analyze their governance structure and management staff from a “molecular” Weberian perspective, if they want to achieve major transformations.

The study further develops Max Weber’s theory of authority and discusses it regarding a “shared leadership” perspective.

This research analyzes the current knowledge regarding the use of maturity models (MMs) in SSCM, aiming to identify the main characteristics, trends and research gaps on the subject. Facing the growing interest in carrying out studies directed at sustainability, to the detriment of more prescient environmental and social impacts and the need to consolidate the concepts present in the literature regarding the SSCM, an absence of similar studies in the current literature was found. The authors have selected articles to compose a database that allows users to analyze and classify publications on MMs in SSCM, being those subdivided into 7 categories: focus, methodology, analyzed sector, sustainable practices, dimensions of sustainable development, type of MM and model/framework validation method.

To achieve this purpose, a literature systematization was conducted by searching publications using defined keywords in two databases and following a process of classification. The systematic process has five steps, from the selection of databases to the filtering of publications, review of information and analysis of the sample.

The topic under study is promising, with a few publications dealing with it, mainly in Brazil, and there is a trend to exploit more of the area in future research.

This research provides a detailed analysis of an emerging theme, divided into seven thematic categories. Results demonstrate that the topic is still underexplored, indicating an important research gap to be filled.

In this paper, some peculiarities of a Southern European country are made explicit, namely, how the attraction of new, “global”, management practices combines with deeply persistent, thus traditional, ways of imagining organization. The dominant Anglo‐Saxon and Protestant models of management may not be fully adequate to characterize management and organization in the Latin Catholic countries of the south, or those postcolonial societies that they inscribed in Latin America. We present an interpretation of why what are glossed by moderns as dysfunctional management practices persist, sometimes despite their recognized inadequacy. The contributions advanced here may thus be relevant to researchers interested in the route of transition from closed to open societies and who are concerned that all models need to be appreciated in context.

Based on a decolonial perspective from Latin America, this paper aims to offer a different history of the creation of Brazil’s Consumer Defense Code (CDC), analyzing the process through which Eurocentric influences, especially coming from Consumers International (CI), became present in the development of the code.

A qualitative historical research was developed using marketing amnesia and decolonialism as its theoretical backdrop. Primary and secondary data are used as source of information. Primary data were obtained through interviews with two authors of the CDC. Secondary data were collected from academic articles and books, reports, magazines and consumer organization websites, as well as journalistic articles.

During the drafting of the CDC and after its promulgation, the presence of Eurocentric forces was constant, given the interests of CI and other agents in influencing Brazil’s consumer practices, subordinating them to those of the Global North. This Eurocentric presence was accepted by the Brazilian jurists that drafted the CDC, which led to the incorporation of both laws and bills from Eurocentric countries and the United Nations Guidelines for Consumer Protection into the code.

Such discussions are scarce in marketing, due to the area’s amnestic state regarding the past. While selectively forgetting certain pasts, marketing fails to both acknowledge its tendency to subordinate consumerist actions to those accepted by the Eurocentric world, and to establish analyses that deal with mimetic processes, to minimize asymmetries between companies and consumers, especially in emerging economies, and, even more, dichotomies between the Global North and the Global South.

The purpose of this paper is to clarify how human resource professionals (HRPs) in the United States (US) understand their roles in bullying situations and how they perceive others (targeted employees and senior management) understand their roles. It is important to understand these role expectations as HRPs are integral actors in bullying situations and are often evaluated negatively by those in bullying situations.

Strauss & Corbin’s grounded theory approach was used to uncover HRPs role perceptions. Narrative and respondent in-depth interviews were conducted with HRPs and revealed an evolving HR role that clashed with perceived target and senior management role expectations.

This research has revealed a theoretical model of the progressive role HRPs play in bullying situations. The authors discovered HRPs play several important roles in bullying situations and they link these roles in a temporal and situational manner. They first play the role of first, a trust listener; second, an objective, neutral third-party investigator; third, a management advisor; and fourth, a mediator/trainer/coach. Throughout this role execution they also became an emotional laborer. This model was often in contention with the HRP’s perceptions of targets and senior management expectations in bullying situations.

This research revealed a more detailed, nuanced view of the roles HRPs play in bullying situations and called existing research on US HRPs and their roles in bullying situations into question. How HRPs view their roles and role expectations is revealing of why and how they deal with allegations of bullying the way they do. This research has practical value for HR, management, targets, and organizations in general.