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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…
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 purpose of this paper is to investigate how local supply chains prepare for and respond to the threats and opportunities presented by constitutional change, thereby…
The purpose of this paper is to investigate how local supply chains prepare for and respond to the threats and opportunities presented by constitutional change, thereby building resilience.
Multiple case study analysis of 14 firms in the food sector is presented in the context of the UK’s impending exit from the European Union (Brexit). Organisations studied include farmers, processors, retailers and non-government organisations (NGOs). Data from interviews and roundtable discussions has been interpreted using the dynamic capabilities perspective, covering the sensing, seizing, and transforming stages.
The data highlights the importance of both vertical and horizontal collaboration between supply chain actors as they seek to anticipate the impact of the disruption and influence the future shape of the constitution. There is also evidence to suggest firms in possession of dynamic capabilities can innovate to build resilience and enhance their competitive position. Characteristics of the disruption posed by constitutional change are identified and contrast with those of many other threats more typically described in the literature. As a result, the process of building resilience is different.
The study could be extended to include post-Brexit interviews to further understand the seizing and transforming stages whilst the impact of Brexit on actors that remain within the EU could also be considered.
Practitioners need to work together to influence the future shape of the constitution; and they need to reconfigure their operations and supply chains where necessary to become more resilient to the threat posed by Brexit, such as by reducing their reliance on EU funding streams and trade. The study also has policy implications.
The first study of supply chain resilience to constitutional change and a rare empirical study of resilience across multiple supply chain tiers.
Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you…
Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.