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In France, no other specialist business function is so predominantly marked by culture as HRM. In France, Cartesian patterns of analytical thinking, the passion for anti‐authoritarian individualism, and the reduction of disorder through legislation and bureaucracy influence the company′s sociocultural environments, in particular through the education system, the status of executives, and the role of trade unionism. Emphasis is put on the concept of ubiquity in HRM; it is at the intersection of all the other corporate functions and its role is shared with the line managers at the technical, relational and strategic level. Future perspectives, like the introduction of new technologies, may impose a new ethical dimension for HRM against the “gospel of efficiency”.

Addresses the cultural dimension of uncertainty avoidance (UA), of US and German staffing decisions – but uses a different viewpoint. Discusses and challenges the hitherto accepted meaning of individual positions of countries UA, using Höfstede’s guide. Adumbrates the concept of UA at the two levels of society and organization, linking the two levels. Concludes that low Höfstede UA index does not necessarily mean no or little need for certainty even in France and Denmark.

It matters to be aware of the important direct or indirect role of the financial markets in the human development dynamics in a globalizing world. The purpose of this paper is to identify some main inter‐relations in the socio‐economic system. Deterministic technical factors are opposed to individual or political will. Invisible and visible hands of “players” are designing the future. Is fear justified?

This paper uses a systemic approach to describe the impact of the regulation rules through market forces (here the financial markets). But, these forces are not just anonymous; behind hide shareholders, stakeholders, financial funds and institutions, corporate managers, consultants and analysts, employees, retired individuals, politicians, etc. The socio‐economic game is asymmetric and often conflicting.

The paper tries to explain how the present winners of the game are powerful. The domination effect has its rationale. Applied skills and behaviour of the players are able to contribute to the general equilibrium or unbalance of the social system; but this is never a stable one. Evolution may lead to a paradigm shift or a dangerous clash.

The paper brings together diverse aspects, facts and theories that illustrate the relationship between monetary assets, business activities and human well‐being (both materialistic and intangible). It underlines also the role of policy that has to legitimate the finality of the system.

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.