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Article
Publication date: 9 February 2018

Renato Cader Da Silva, Luciana Betiol, Teresa Villac and Raquel Nonato

The purpose of this paper is to report the experience of the Federal Public Institution with sustainable public procurement through the mechanism of shared acquisitions.

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Abstract

Purpose

The purpose of this paper is to report the experience of the Federal Public Institution with sustainable public procurement through the mechanism of shared acquisitions.

Design/methodology/approach

The analysis adopted a qualitative approach and an empirical investigation of MPF’s experience, based on a documentary research and participant observation.

Findings

The results allow the authors to demonstrate the economic, environmental and social advantages of the procurement made by MPF, thus granting to this new model of acquisition governance, the adherence to the organization’s institutional mission.

Research limitations/implications

This is a single case study.

Practical implications

It is a promising path that optimizes the institution’s use of its budgetary, human, logistical and information technology resources, focusing on the quality and sustainability of public biddings.

Social implications

The process of collective construction, improvement of knowledge management, standardization, procedural and scale economies, and the use of sustainability criteria are the main reasons for the implementation of the sustainable shared acquisitions system in the institution.

Originality/value

This is a development process of a new paradigm of procurement at MPF.

Details

Revista de Gestão, vol. 25 no. 1
Type: Research Article
ISSN: 2177-8736

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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

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