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
Keywords
Marcelino José Jorge, Frederico A. de Carvalho, Marina Filgueiras Jorge, Renata de Oliveira Medeiros and Daniela de Souza Ferreira
This paper aims to discuss and collect evidence about the hypothesis that, under imperfect information, the multipurpose public organization emulates its peers, arguing that this…
Abstract
Purpose
This paper aims to discuss and collect evidence about the hypothesis that, under imperfect information, the multipurpose public organization emulates its peers, arguing that this hypothesis can be fruitful to the study of this kind of organization.
Design/methodology/approach
At IPEC – Instituto de Pesquisa Clínica Evandro Chagas, the clinical research institute affiliated to FIOCRUZ – Fundação Oswaldo Cruz, activities relating to infectious diseases –, e.g. diagnostic exams; outpatient care and patient admissions; teaching and research – are structured in the form of integrated action programs (briefly, PAIs). Taking into account the complexity of this organizational format, this paper applies a mathematical model allowing to define and compute managerial indicators referring to the eight main PAI programs with a view to measure their performance, to investigate whether there are any scale inefficiencies in the eight programs selected as decision‐making units (DMUs) and to assess the effectiveness of the whole organizational structure. To accomplish those objectives, the paper employs the so‐called DEA models with variable returns to scale – whereby two input and seven output variables were used to represent the eight DMUs.
Findings
Findings suggest that PAIs related to clinical research operated under increasing returns to scale between 2002 and 2006. To that extent, both the choice of PAIs as an organizational format and the current growth strategy at the Institute may be considered adequate.
Originality/value
This approach is valuable to complement the cost minimization analysis of specific activities of multipurpose organizations and has general application to the overall assessment of performance, structures and strategies in these organizations.
Details
Keywords
Renata Pereira Oliveira, Igor Leão Santos, Cristina Gomes de Souza, Augusto da Cunha Reis and Wallice Medeiros de Souza
COVID-19 played a crucial role in the development and enlargement of learning via electronic media. Still, the recent fourth industrial revolution [Industry 4.0 (I4.0)] paved the…
Abstract
Purpose
COVID-19 played a crucial role in the development and enlargement of learning via electronic media. Still, the recent fourth industrial revolution [Industry 4.0 (I4.0)] paved the road toward Education 4.0. In this regard, several research challenges arise, involving the preparation of gamification strategies in online learning environments. In this sense, this paper aims to investigate the relationship between technologies of I4.0 and gamification practices in online learning around the world. Specifically, to categorize the studies of the scientific literature in the area into knowledge domains and the mention of I4.0 technologies and to verify the relationship of these technologies with the different educational levels.
Design/methodology/approach
The preferred reporting items for systematic reviews and meta-analysis protocol was used as a research method with 130 papers included for full content analysis and obtained from the Web of Science.
Findings
The leading I4.0 technologies mentioned in the analyzed papers were simulation, Internet of Things and augmented/virtual reality, in this order. Although there are more mentioned technologies, the domain of knowledge to be applied and the educational level interfere in choosing these pillars. With this, the main findings of this relationship were exposed in a singular, modern, active, realist, technological framework to demonstrate how I4.0 relates to the practice of gamification in online educational environments.
Originality/value
To the best of the authors’ knowledge, this is the first study that brings together the relationship of gamification applied in e-learning with I4.0 technologies.
Details
Keywords
Cleber Pinelli Teixeira, Jônatas Castro dos Santos, Reisla D’Almeida Rodrigues, Sean Wolfgand Matsui Siqueira and Renata Araujo
As the Web 2.0 induces changes in human relationships, several implications across issues and domains of socio-economic life follow; politics is one of them. In the context of Web…
Abstract
As the Web 2.0 induces changes in human relationships, several implications across issues and domains of socio-economic life follow; politics is one of them. In the context of Web 2.0, social media have established themselves as a part of citizen’s daily routine. Hence, social media have a direct impact on politics today. This chapter examines this phenomenon and its implications for politics by tracing and examining the recent initiative launched by Rede Globo aimed at collecting citizens’ views and visions on Brazil’s future. “The Brazil I Want” project sought to encourage citizens to publish videos featuring their visions and views of Brazil’s future. Thousands of citizens used this opportunity to express their concerns and hopes related to the future of their cities and their country. This chapter seeks to make sense of it in two ways. First, it explores to what extent and how social media can serve as source of information. Here the concepts and tools of big data and data mining are employed. Second, it inquiries into what people currently think about their country. By bringing these two research perspectives together, this chapter argues that effective ways of resolving issues and concerns the citizens thus voiced exist to the benefit of the efficiency of the policymaking process and the society’s wellbeing.
Details
Keywords
Andre Tavares de Aquino and Renata Maciel de Melo
The purpose of this paper is to establish the need and the importance of adopting a structured model to support the decisions by using a multicriteria focus to guide drawing up a…
Abstract
Purpose
The purpose of this paper is to establish the need and the importance of adopting a structured model to support the decisions by using a multicriteria focus to guide drawing up a methodological framework. In addition, this study considers the maturity level of the organization, and the importance of continuous improvement after implementing ISO 9001.
Design/methodology/approach
This study presents a scientific technical foundation of the qualifying and selection criteria of the consultancy and Accredited Certification Body (ACB) by using ISO standards, and the guidance document CB25, which is related to quality. Finally, a numeric application with realistic data is undertaken using the PROMETHEE II method, and the GAIA plan.
Findings
The development of this study provides a new insight into the importance for selecting consultancy, and certification services in order to implement quality management systems within organizations.
Research limitations/implications
The current study is limited to the quality management services. If necessary to apply the same model to other areas, it is necessary looking for documents and regulations of this field. In addition, this model is focussed on a model for small or medium companies, which are still trying to achieve a higher position in the sector, and do not have experts in quality management.
Originality/value
The differential of this study is the foundation of the criteria for the proposed model. Other studies choose these criteria without any scientific basis. On the other hand, this study goes over many documents.
Details
Keywords
Marcos Roque da Rosa, Sara Moggi, Clodis Boscarioli and Kátya Regina de Freitas Zara
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and…
Abstract
Purpose
This study aims to examine how Brazilian universities have implemented the sustainable development goals (SDGs) in institutional practices, curriculum and teaching, management and community outreach programs.
Design/methodology/approach
This study is based on content analysis of the data sets of Brazilian higher education courses and their link to SDGs. A literature review has also been developed to integrate the knowledge of sustainability practices in Brazilian universities. Dashboards will be used to present the related findings.
Findings
Brazilian universities’ practices have concentrated their efforts on SDGs, which include responsible consumption and production, sustainable cities and communities and quality education. The literature emphasizes energy efficiency, reflecting its prominence as a subject of study among universities.
Originality/value
This research highlights the innovative use of data analysis techniques to present the findings. It also provides examples of environmental, social and governance (ESG) practices, frameworks and tools that can help sustainability management in this sector.