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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.

This chapter explores how network bricolage, as a form of collective entrepreneurship, develops over time and influences the shape and form of an organization. Using a historical organization study of SEUR, a Spanish courier company founded in 1942, the authors show how network bricolage is implemented as a dynamic process of collaborative efforts between bricoleurs who draw on their historical experience to build and develop an organization. Our study offers two main contributions. In combining network bricolage with ideas of collective entrepreneurship, the authors first extend knowledge about the practice of bricolage and the role of the bricoleur in the entrepreneurial context beyond start-up. Second, the authors show that, while entrepreneurs’ decisions are historically contingent, it is how entrepreneurs wed past experience with current context which informs their actions in the present, shaping the enterprise for the future.

This chapter reflects upon the main reasons for the universal, deep, and long-lasting impact of the Mexican neozapatista movement during the 25 years of its public life, recuperating not only the immediate reasons but the reasons linked with process in the middle and in the long term. We argue that the neozapatista movement changed the correlation des forces in Mexico in 1994, opening the transition of all indigenous Latin American movements to pass from a defensive and marginal position, to a new offensive and protagonic position. In the general context after 1989 and the fall of the Berlin Wall, the Mexican neozapatism restores hope in social protest and social fight of all the anticapitalistic and antisystemic movements all over the world. With the above basis, it is possible to understand that this Mexican neozapatism was able to define the general agenda of the main demands and targets that were vindicated for the antisystemic movements during the last 25 years, including all the movements of 2011, such as the Spanish Indignados, or the so-called Arab Spring, or Occupy Wall Street, or even the current French movement of the Gilets Jeaunes, among many others. It explains partially the real function of a kind of “avant-garde” of the antisystemic movements all over the world, playing by the Mexican neozapatismo in the last five lusters and even today.

Uncertainty is one of the principal features of public administration in Colombia. Therefore, presenting a clear and consistent analysis is difficult. This uncertainty exists alongside interesting efforts to modernize institutions. Among the challenges faced by public administration in Colombia, we find corruption, illegal bands of drug traffickers, and the lack of trust between critical actors involved in governance. The aim of this chapter is to share an analysis that illustrates the difficulties and contradictions faced by those working in the public sector.

“Colombia is a legal social state organized in the form of a unitary republic, decentralized, with the autonomy of its territorial units, democratic, participatory, and pluralistic, based on respect of human dignity, on the work and solidarity of the individuals who belong to it, and the predominance of the general interest” (National Constitution, 1^st Article).

“Colombia is a legal social state organized in the form of a unitary republic, decentralized, with the autonomy of its territorial units, democratic, participatory, and pluralistic, based on respect of human dignity, on the work and solidarity of the individuals who belong to it, and the predominance of the general interest” (National Constitution, 1^st Article).

The Spanish region commercially branded as Costa Blanca has long been a popular destination for millions of holidaymakers from both northern Europe and Spain itself (Gaviria Labarta, 1974; Moreno Garrido, 2007). However, from the 1960s onward, these Mediterranean shores have also attracted thousands of people from northern Europe for other purposes, some as more or less permanent residents, and others as seasonal peripatetic visitors, traveling back and forth between their first, second or third homes (Aledo, 2008). In many ways, the increase in second home visits and long-term stays in areas such as Mediterranean Spain parallels well-known developments of seasonal and full-time retirement and other migration in North America to what has been termed the Sunbelt states (Mings & McHugh, 1995). The situation in Europe, however, is more complex, due, for instance, to the crossing of national borders, a variety of spoken languages, and possibly also for greater cultural differences. Certain parts of such flows are related to perceptions of diminishing distances and to the progress of internationalization processes in societies in general, where tourism and other long-distance mobilities are not only an outcome, but also a crucial catalyst.