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This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

Brazil’s economic growth in the first decade of this century was accompanied by greater visibility of the disadvantaged economic classes in films, in television, and in the press. Even the celebrated telenovelas and TV series began to feature a side of Brazil which, previously, had only been presented in a negative light. This chapter proposes a central question: Could media visibility be masking the complexity of economic class for social structure or class structure in Brazilian society, which, despite recent improvements, is still marked by stark social divides?

Our objective is to approach this issue from a cultural perspective focused on analyzing media representations of underprivileged groups, following Douglas Kellner’s (1995) ideas that suggest a contextualizing account of media cultural artifacts.

The analysis encompasses the audiovisual production as its corpus – telenovela and TV series – from Rede Globo produced from 2002 to 2012. However, bringing to bear complementary data, we reference other genres and formats as well. We argue that, while attention has been paid to the recent contesting of some of the negative stereotypes surrounding the underprivileged classes circulating within the media, they do not do justice to the complexities of social inequality in contemporary Brazil. We show that mainstream media treatments of social inequality focus entirely on showing the lifestyle of the underprivileged “working poor,” while overlooking many other aspects of social inequality and deprivation.

This chapter examines the integration between Brazilian migrants in Japan and other Brazilians living in the United States and Europe. It focuses on the role played by some big ethnic Brazilian events as the most visible and palpable facets of the transnational diasporic networks. These diasporic, cross-border events might be creating consistent transnational social spaces among Brazilians throughout the world. The author has done participant observation at four key diasporic events: a media event (Brazilian Day), a political event (Brasileiros no Mundo), a business event (Expo Business), and a cultural event (Focus Brasil). The goal was to map the flow of information, influence, and intersection among these events and their promoters. The study found that these events are deeply interdependent and the synergy among them – along with the role played by diasporic media – has strengthened a diaspora consciousness, a sense of belonging to the same diaspora, despite the peculiarities of Brazilians who live in different countries or regions. The chapter also discusses how do these new diasporic developments affect the integration of Brazilians who live in Japan. The cases shown in this chapter prove that there are vibrant interactions besides the “home country” versus “host country” dichotomy.

Analyzing the effect of digitalization strategies and barriers to digital transformation (DT) on the use of technologies, in the Brazilian context, is necessary to broaden the understanding of topics in emerging economies. Thus, empirical research to evaluate and analyze aspects related to DT in small and medium-sized family businesses in an emerging economy is necessary, as it is a necessary strategic alternative in the current context.

Using data from a survey conducted with 210 managers of Brazilian family businesses, the authors analyzed the positive cause and effect relationship between digitalization strategy and technology use. In addition, the authors seek to explore the moderating effect of barriers to digital development on the relationship between digitalization strategy and technology use. This analysis was conducted using the structural equation modeling technique, with the help of SmartPLS 4.0 software.

The findings confirm the positive relationship between the implementation of digitalization strategies and technology usage in small family businesses, thereby contributing to the broader analysis of how small family businesses employ and define their digitalization strategies. Furthermore, the authors identified barriers that hinder the development and utilization of technology for digitalization purposes.

This study fills gaps in empirical research by explaining the factors that drive barriers to DT in small family businesses. It contributes to advancing the understanding of digitalization strategies used by family SMEs and identifies the real strategic value opportunities that DT represents for businesses.

This research aimed to verify how the performance measurement system (PMS) and the quality management system (QMS) work in small and medium Brazilian enterprises in the light of the typology proposed by Garengo (2009).

Using a qualitative approach PMS’s and QMS’s managers were interviewed. The data from the first interview were analyzed using the technique of content analysis and have been subsequently triangulated with other data collected. The study was conducted by means of two questionnaires, two semi-structured interviews, and the analysis of the performance measures used by five small/medium manufactures based in the State of São Paulo.

It was found that in four out of five companies, PMS does not function singly, but along with QMS, mainly with respect to performance indicators. In spite of that intrinsic operation, the systems are in different stages of evolution. It was also found that in three out of five companies, quality management area is responsible for coordinating the process of PMS use, without effective participation from the controlling and/or accounting areas in this process.

The typology of Garengo (2009), used to check the stage of the PMS, was validated and can be used by practitioners to diagnose and improve the PMS in their enterprises; companies with QMS certified by ISO, particularly with higher degree of quality management maturity, can be encouraged to implement or improve the PMS in their organizations.

This paper seeks to examine the profile of artifacts with superior returns in order to identify the usage of management accounting in a Brazilian context.

This paper is part of an empirical research project based on a probabilistic sample (119 entities) from medium and large Brazilian companies, selected according to economic sector and revenues. The management accounting artifacts were identified according to the five stages of International Management Accounting Practice 1 (IMAP 1, International Federation of Accountants (IFA), 1998). Logistic regression was applied to identify the artifacts most adherent to companies with the outstanding profile.

In the analysis of the five stages of IMAP 1, only the fifth stage, value management, provided the significance level to accept the hypothesis. In this stage, the artifacts that were accepted with a significance level of 90 percent were return on equity and balanced scorecard.

The field research was applied only in the Brazilian market.

Especially for researchers, this paper raises some important questions, and aims to stimulate future studies in management accounting.

This paper contributes by presenting research from outside the Anglo‐Saxon world, and by analyzing the artifacts' profile with approaches balanced between positive and qualitative accounting.

This chapter examines elements of the regulatory framework in effect in the Brazilian Border Region and neighboring countries as they interact with elements of the culture industry. Located in what is referred to as the Southern Arc, the first city we examine, Foz do Iguaçu-PR, lies on the border between Paraguay and Argentina. The second city is Tabatinga-AM, part of the conurbation region made up by a Colombian city and including the Peruvian border, coming to be known as the Northern Arc.

Our research was produced through the triangulation of primary data obtained in two trips into the field, carried out in 2013 and 2014, secondary data (official and semi-official) and academic bibliography.

Although projects relating to border integration, citizenship and economic development do exist, they do not question or challenge a nationalistic and politicized regime of representation portraying border areas primarily as routes for cocaine traffic or home to terrorist cells. The representation regime disseminated by mainstream media thus reduces the rich color and dynamics of the region to impoverished tones of gray recognizable in terms of “the name of the other.”

This chapter provides a relevant contribution to our understanding of communication processes carried out in two different regions of Brazil, both of them located far from the spotlights of mainstream Brazilian media. We employ a theoretical framework that combines geography of communication with perspectives on communication in borderland regions.