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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.

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.

This study contributes to the understanding of the health effects of pesticides exposure and of how pesticides have been and should be regulated.

This study presents literature reviews for the period 2000–2013 on (i) the health effects of pesticides and on (ii) preference valuation of health risks related to pesticides, as well as a discussion of the role of benefit-cost analysis applied to pesticide regulatory measures.

This study indicates that the health literature has focused on individuals with direct exposure to pesticides, i.e. farmers, while the literature on preference valuation has focused on those with indirect exposure, i.e. consumers. The discussion highlights the need to clarify the rationale for regulating pesticides, the role of risk perceptions in benefit-cost analysis, and the importance of inter-disciplinary research in this area.

This study relates findings of different disciplines (health, economics, public policy) regarding pesticides, and identifies gaps for future research.

In the academic field of business management, several potential theories were established during the last decades to explain companies' decisions, organizational behavior, consumer patterns, and internationalization, among others. As a result, businesses and scholars were able to analyze and decide based on theoretical approaches to explain the current conditions of the market. Secondary research was conducted to collect more than 36 management theories. This chapter aims to develop the most famous theories related to business applied in the international field. The novelty of this chapter relies on the compilation of recognized previous research studies from the academic literature and evidence in international business.

This paper shows how the perceptions of people regarding five dimensions of workplace spirituality (team’s sense of community, alignment with organizational values, sense of contribution to society, enjoyment at work, and opportunities for inner life) predict affective, normative, and continuance commitment, as well as self‐reported individual performance. One sample in Portugal and another in Brazil were collected. The findings show that employees’ perceptions of workplace spirituality predict significant variance of commitment and individual performance in both samples. The empirical evidence suggests that workplace spirituality is a pertinent construct for researchers and an important concern to be taken into account by managers.