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Book part
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

Keywords

Article
Publication date: 8 November 2022

Julius Lukwago, Ana Maria De Azevedo Martins and Orthodox Tefera

Although natural science disciplines significantly contribute to sustainable development goals (SDGs), little research attends to how higher education institutions (HEIs…

Abstract

Purpose

Although natural science disciplines significantly contribute to sustainable development goals (SDGs), little research attends to how higher education institutions (HEIs) influence the development of leadership skills needed among sustainability leaders. This paper aims to examine the leadership development experiences of natural scientists at the forefront of disciplines associated with SDGs to identify barriers and drivers to sustainability leadership skills development at HEIs.

Design/methodology/approach

A mixed-methods comparative study was used, integrating qualitative interviews among 21 natural scientists and 11 non-scientists, two focus group discussions and a cross-sectional survey of 221 leaders. The theory of planned behaviour was used as the analytical frame to identify themes emerging from the data as facilitators or barriers to leadership development.

Findings

There was a statistically significant difference between scientists and non-scientists in the attitudes, beliefs and perceptions that drive participation in leadership development activities. Attitudes belittling leadership skills, limited integration of leadership skills in medical, engineering and agricultural curricula and a social identity of superior learning efficacy impede natural scientist students at HEIs from engaging in leadership development.

Research limitations/implications

Further research using a larger sample could assess the prevalence and effect of the drivers and barriers on sustainability leadership effectiveness.

Practical implications

Beyond integrating leadership skills in HEIs curricula, the development of sustainability leadership requires deliberate elevation of the value of leadership skills within natural sciences, specifically by addressing attitudes, beliefs and workload challenges that impede scientists’ engagement in co-curricular activities.

Originality/value

Integrating multiple disciplines provides generalised insights into the context of leadership development among natural scientists at HEIs. This study identifies specific drivers and barriers affecting leadership development at HEIs in a developing country setting.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Content available
Book part
Publication date: 15 June 2022

Abstract

Details

Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

Book part
Publication date: 7 February 2024

John R. Baldwin and Phil Chidester

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists…

Abstract

Milton Nascimento is one of the most prolific Brazilian singers and songwriters of all time, an artist who has formed friendships and made songs with a host of Brazilian artists, with international stars from Latin America, and with artists abroad. Milton’s repertoire has made its way into the fabric of musical compilations of Brazilian music for international listeners. Perhaps unbeknownst to these international listeners, Milton, as an Afro-Brazilian artist, reflects a complex and paradoxical relationship to “race” in his music – at times openly touching upon racial themes, even during an area when the government forbade open discussion of racial tension in Brazil – but at times signifying race more subtly, either through subtle references to diversity in Brazil or through the very elements of his music.

Details

Creating Culture Through Media and Communication
Type: Book
ISBN: 978-1-80071-602-5

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Article
Publication date: 11 November 2014

Elomar Castilho Barilli, Stenio Freitas Barretto, Carla Moura Lima and Marco Antonio Menezes

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social…

Abstract

Purpose

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social inequalities in Brazil. It presents the assessment of the Virtual Community Work (CVT) used in the Popular Healthcare Education Policy (PNEPS).

Design/methodology/approach

The exploratory research adopted two paths of analysis, one quantitative (using questionnaire) aimed to collect the participants’ perceptions regarding the navigation, tools and features of CVT, and the other qualitative through observation of the interventions in its different spaces, having discourse analysis as the technique for analysis.

Findings

The hands-on nature of Popular Education, revealed in the posts and in the speech of the participants, showed the potential and challenges of the territory and the need for change, both of the professional’s outlook on his or her own work process and working with health in the communities that are, still today, very centered around authoritarian models.

Research limitations/implications

Because the participation was not mandatory, the reduced number of participants was the main limitation of this work.

Practical implications

The health problems specified in the interactions and much discussed in CVT may help the consolidation of the policy as the main practical implication.

Social implications

Contribute to the creation of a network for the exchange of educational experiences in the field of Popular Education.

Originality/value

The innovating character of this work lies in the application of Virtual Community in the field of popular education within the health sector as a strategy for implementation of a national policy.

Details

Interactive Technology and Smart Education, vol. 11 no. 4
Type: Research Article
ISSN: 1741-5659

Keywords

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