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This paper aims to explore the perception of successful entrepreneurs and resource providers regarding the minimum operational time necessary to legitimize an enterprise as an established company, as well as the tactics used by the entrepreneurs to minimize the distrust of society during this initial period of the life cycle of the organization.

Data collection from two groups: (i) interviews with 62 entrepreneurs and founders of established companies; and (ii) a questionnaire completed by 77 sales managers of companies that provide businesses with resources (they practice business-to-business). Regarding analyses: (i) to analyze information, this study applied the content analysis technique; and (ii) for data, this study applied the one-sample t-test, mean comparison t-test, Pearson’s correlation test, chi-square test of association, Mann–Whitney U test and correspondence analysis technique.

In this study, a period of 42 months was identified for the legitimization of enterprises by society, in other words, the time necessary for enterprises to be recognized as an established company and a company of low risk by customers and resource providers. A set of managerial and behavioral actions practiced by successful entrepreneurs to face the difficulties they experience during the legitimization period was also identified.

In addition to establishing a period of 42 months for the legitimization of an enterprise in the eyes of society, a set of 15 strategies used by successful entrepreneurs was identified to combat the prejudice associated with the youthfulness of their companies. Of these, 12 are linked to managerial actions and 3 to the entrepreneur’s behavior. It should be highlighted that eight of these strategies are innovative and have yet to be addressed in the literature on mitigating risks associated with the liability of newness principle.

The authors discuss the legitimization of enterprises based on the perception of actors who play a fundamental role regarding entrepreneurial action: resource providers for companies, customers and successful entrepreneurs. This is a triangulation of sources, as well as a triangulation of collected data and qualitative and quantitative techniques, which sought to ensure the accuracy and reliability of the information that resulted from this analytical process.

In this paper, the authors review the literature on the nature of the small and medium-sized enterprise concept. The review examines the broad diversity of terms and definitions used to describe these kinds of firms in scholarly and practical settings. They relate this examination to the concept of small business for the purpose of comparison, in order to highlight differences and similarities between the concepts.

Relevant literature including articles from academia and defining documents from practical settings was identified through a scope literature review. Field data were subsequently collected via questionnaires sent to editors and authors of articles related to the theme. The data were content analyzed and the resulting codes consolidated into dimensions in accordance with the Gioia method. Chi-squared tests were applied to categorical data.

The use of the composite category “small and medium” was found to be predominant in the labeling of small businesses in scientific articles, including those in journals that specialize in small businesses, with no justifications presented for this, characterizing a widespread and consensual practice between authors and editors. In the defining documents of practical settings, however, the authors observed greater consistency and precision both in the terms used and in the delimiting values for a small business (self-employed, micro business, small business). In the sample of 27 defining documents mentioned in the articles, 25 specifically defined “small business” and 20 defined “micro business,” using indicators such as number of employees and annual turnover. The indicators delimiting values regarding the category of micro business were the same in all the documents analyzed and, regarding the category of small business, many documents used the same delimiting values.

Recognizing the “non-large enterprise” myth will provide a more effective posture for editors and authors to avoid using the term “small and medium,” resulting in greater precision, understanding and knowledge regarding small businesses. A better definition of a small business by academia can help public policymakers and managers of organizations that support small businesses to tailor their actions better according to the different sizes of companies. This will also lead to social gains, given the importance of small businesses in terms of job creation and countries' economies.

The authors identified and described the myth of the “non-large enterprise” among academics, characterized by the dichotomous view of the business universe, composed of “large enterprises” and “non-large enterprises,” the latter group being characterized by the widespread use of the term “small and medium.”

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.

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.

Purpose – To outline the arguments and consequent legislation that prohibited and then allowed alcohol consumption by fans in Brazilian sports arenas since 1996.

Design/methodology/approach – We present the social and political debates regarding alcohol consumption by sports fans having the Brazilian legislation as a starting point and using the multiple streams framework (Kingdon, 1995). We identify the problems, policies and politics streams on three phases: the prohibition of sale and consumption of alcohol in sport stadiums, the exceptional allowance for the 2014 FIFA World Cup and its consequences on state laws five years after the 2014 event.

Findings – Violence among football supporters was the focal event to approve laws prohibiting alcohol consumption in sports arenas. For the 2014 FIFA World Cup, the sport governing body demanded the opposite, so Brazil and some states approved an exception to their laws. Since then, states see an opportunity to allow the sale and consumption of alcohol in and around the stadiums, questioning the relationship between alcohol and violence. These state laws are under examination by the Supreme Court because they may counteract a national law.

Research limitations/implications – Public safety is the key justification to uphold the laws, but a lack of empirical data and research delimit the arguments on how beneficial alcohol prohibition is to suppress supporters' violence. Lawmakers and groups of interest may also include beer industry lobbying strategies and health-related issues as relevant variables in the debate, although they are not discussed in this chapter.

The purpose of this paper is to discuss whether, in entrepreneurship disciplines, professors address equally the positive and negative aspects associated with being an entrepreneur. The literature shows that entrepreneurship professors are enthusiastic about entrepreneurial action, and there may be a bias toward predominant emphasis on positive aspects.

The case study strategy was used to analyze disciplines that qualify entrepreneurship professors. The content analysis technique was applied to the description of the discipline contents and texts from the most frequently used literatures. The selected case (the country) satisfied the condition of having a regulatory agency that evaluates courses and also provides descriptive records of the disciplines that are taught.

It was observed that the topics discussed in the disciplines, as well as the texts of the most frequently used articles, contain a higher volume of messages that are positive and favorable toward the entrepreneurial act. Negative effects or aspects of entrepreneurship are addressed superficially.

This article provides important reflections on the activities of those who teach entrepreneurship, as well as editors and reviewers of entrepreneurship journals. Regarding the former, when preparing the content of their disciplines, and for the latter, when evaluating articles, bearing in mind that their articles are also used by students and professors from countries with less developed economies.

Exploring the myths of entrepreneurship, especially the claim that everyone is capable of becoming an entrepreneur and that entrepreneurship promotes economic development, the risk of becoming an entrepreneur was addressed, especially in countries with less developed economies. From this viewpoint, issues regarding the responsible teaching of entrepreneurship were addressed, along with the need to focus equally on the favorable and unfavorable aspects of entrepreneurship.

This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity.

A case study was carried out in a small company with a strongly rooted social culture, which was acquired by a large conglomerate and underwent a process of strategic change as part of a new control logic. Based on this, the study analyzes the evolution of this change, with a particular focus on the efforts to construct the meaning of the performance through the inscription of objects from the cultural system to which it is attached and the “situated rationality” of the managers who are involved in its production.

The authors show how managers link their own concepts of performance to accounting practices. At the same time, the authors show how accounting practices unfold through representational gaps that their production generates.

This study acknowledges that bias may arise from reliance on retrospective views of past processes and events, gathered primarily through interviews, documentation and observations.

This study highlights that the way in which the performance concept is presented by accounting practices can have a constructive effect on the organization through the aspirations that its representations entail, thus having the potential to stimulate change in organizations.

This study contributes to the organizational literature by clarifying that accounting practices drive change by providing spaces for debates and questions that affect the way organizations understand and report their performance.

This research demonstrates that the combination of two methodologies to describe photographs — Nobrade and Sepiades — together with the contextualization and identification of the content informational model of the photograph facilitates the reconstruction of institutional memory. This exploratory research based on case study adopted a set of metadata from Nobrade and Sepiades aiming at the organization and availability of the set of information extrinsic to the 20 portraits of the rectors of the Federal University of Pernambuco from 1946 to 1971. For the contextualization of this period, some of the events that occurred in Brazil were highlighted, as they influenced the academic environments during the Democratic Period and the Military Regime. The description of the photography was made in four parts: first part was called administrative dates resulting in the photo identification information; second part was the provenance data, that is, data about its origin and context; third part was composed of the technical data of the photograph; and fourth part was composed of the image data which contains information about the content of the photograph. The second and fourth parts using context and content information enable the photograph to be understood beyond what can be seen and contribute to the reconstruction of institutional memory. This research contributes to the elaboration of a documentary system using a combination of methodologies, focusing on photographs, not only as an institutional technical activity, but also as an activity necessary for the reconstruction of the institutional memory.