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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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Article
Publication date: 29 November 2018

Joás Tomaz de Aquino, Juliana Valença de Souza, Vanessa de Cássia Lima da Silva, Taciana de Barros Jerônimo and Fagner José Coutinho De Melo

This study analyses the factors that can influence the quality of service provided by the bus rapid transit (BRT) system in the state of Pernambuco. It is incipient, considering…

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Abstract

Purpose

This study analyses the factors that can influence the quality of service provided by the bus rapid transit (BRT) system in the state of Pernambuco. It is incipient, considering that the system was implemented in this state in 2014 to the World cup. In this context, the purpose of this paper is to identify the factors considered important for the services provided by this system and their impact on perceived quality.

Design/methodology/approach

The authors analyzed the data using exploratory factorial analysis, and linear and quantile regression techniques. Regarding the classification, this research is applied, exploratory, descriptive and in the form of a case study describing the situation experienced by the users of BRT in Pernambuco.

Findings

The results showed that it was possible to identify five factors that impact the level of satisfaction of the offered services: fluency in the provision of the service; staff training; physical conditions in the provision of the service; convenience/accessibility; and integration between transport lines.

Originality/value

With initial identification, factors 1, 3, 4 and 5 have been found to have an impact on overall service quality in a positive and statistically significant way. Factors 3 and 4 have a different impact with high- and low-quality standard perceived by users, and these should be the guiding elements by companies in establishing actions to improve the services offered.

Details

Benchmarking: An International Journal, vol. 25 no. 9
Type: Research Article
ISSN: 1463-5771

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