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1 – 5 of 5Barbara 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.
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Ana Pinto Borges, Elvira Vieira and Paula Rodrigues
The ‘Essence of Wine’ is the largest wine event that is held in Porto, Portugal. Therefore, this chapter explains how the tourists (domestic and foreign visitors), as well as…
Abstract
The ‘Essence of Wine’ is the largest wine event that is held in Porto, Portugal. Therefore, this chapter explains how the tourists (domestic and foreign visitors), as well as local residents and exhibitors can influence the level of satisfaction of the event. The authors discuss about the tourists’ satisfaction. They suggest that satisfied tourists would be interested in returning to the event in the following years. In conclusion, this contribution implies that the loyal visitors and their positive publicity of the ‘Essence of Wine’ can improve the brand image of the event and of the destination.
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Bruno Sousa, Laurentina Vareiro, Ana Rita Marques, Vasco Ribeiro Santos and Marco Valeri
Cláudia Barbosa, Filipa Borrego, Teresa Costa, Ana Ferreira, Madalena Martins, Susana Moreira, José M. R. C. A. Santos and José Avelino Silva
This chapter addresses the profession of research management and administration (RMA) in Portugal. It starts with a brief outline of the national research and innovation (R&I…
Abstract
This chapter addresses the profession of research management and administration (RMA) in Portugal. It starts with a brief outline of the national research and innovation (R&I) ecosystem that contextualises the development of the profession. The RMA community is characterised and the expectations for the future of the RMA profession are summarised using data collected through a national online survey. It is posited that RMA in Portugal is an emergent career having developed key traits of a profession, namely common interests and practices, a concern with deepening specialised knowledge and skills, the existence of an organised network of practitioners, the offer of academic qualifications and training in the area, and the integration in international RMA communities of practice. Nevertheless, future developments in the European Research Area (ERA) are identified as a critical milestone that will influence the development and formal legislative institutionalisation of the RMA profession in Portugal.
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