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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

Open Access
Article
Publication date: 1 June 2022

Cristina Rodrigues dos Santos Ramos and Maciel M. Queiroz

This paper aims to investigate the influence of trust on adopting and implementing blockchain technology in higher education institutions (HEIs) in Brazil.

1523

Abstract

Purpose

This paper aims to investigate the influence of trust on adopting and implementing blockchain technology in higher education institutions (HEIs) in Brazil.

Design/methodology/approach

This study uses an exploratory qualitative approach to understand the construct of trust in the context of the educational sector. Data were collected through semistructured questionnaires and online interviews.

Findings

The research identified that, for most potential blockchain users, trust positively influences the HEIs, because benefits such as secure data sharing and transaction transparency could optimize the daily routine and avoid fraud in academic documents, providing a cooperative and reliable working environment. In addition, the results suggest that trust is needed to overcome challenges related to issues such as costs and privacy.

Research limitations/implications

This study contributes to the advances in the emerging literature on blockchain in the educational sector as a system with the potential to generate trust, as well as the literature on the technology acceptance models.

Practical implications

For HEI managers and practitioners, this study highlights the need for a greater understanding of the influence of trust in the relationships between HEIs and other stakeholders.

Social implications

This work shows that adopting blockchain technologies would allow users to build social relationships of trust in a cooperative work environment and develop trusted behavior by sharing data securely and transparently.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies on the adoption and implementation of blockchain in the education sector in Brazil.

Details

RAUSP Management Journal, vol. 57 no. 3
Type: Research Article
ISSN: 2531-0488

Keywords

Article
Publication date: 11 January 2023

Isabel Cristina Panziera Marques, João Leitão, João Ferreira and André Cavalcanti

Adopting the research concept of socioemotional wealth (SEW) as applied to family firm leaders, this study aims to analyse the literature on succession and corporate governance…

Abstract

Purpose

Adopting the research concept of socioemotional wealth (SEW) as applied to family firm leaders, this study aims to analyse the literature on succession and corporate governance processes in family firms in keeping with this still developing concept and thereby not only contributing to advancing knowledge on this field but also proposing a conceptual model of analysis and a future research agenda.

Design/methodology/approach

The authors carried out a review and systematisation of the literature according to its different thematic groups through recourse to VOSviewer software and content analysis to establish a systematised and integrated structure of the reference literature based on a sample of 218 studies published and indexed on the Web of Science and SCOPUS databases between 2010 and 2021.

Findings

The results portray five leading clusters, specifically, (1) SEW and family firm performance; (2) SEW and the focus on leadership as a precursor to succession; (3) family firms, SEW and corporate social governance; (4) family firm innovation and performance; and (5) family ownership and management. The authors then put forward a conceptual model of analysis both to better integrate these topics and as a proposition for application in future research projects.

Originality/value

The study provides a new and solid systematisation of the literature and supports the argument that family firms concentrating on developing the leader's SEW increase the probability of structuring a successful succession process as well as the likelihood of achieving higher quality corporate governance.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 29 no. 1
Type: Research Article
ISSN: 1355-2554

Keywords

Content available
Book part
Publication date: 7 May 2019

Abstract

Details

Politics and Technology in the Post-Truth Era
Type: Book
ISBN: 978-1-78756-984-3

Abstract

Details

Politics and Technology in the Post-Truth Era
Type: Book
ISBN: 978-1-78756-984-3

Article
Publication date: 6 March 2019

Olga Maria Formigoni Carvalho Walter and Edson Pacheco Paladini

This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.

Abstract

Purpose

This paper aims to investigate Lean Six Sigma (LSS) in the Brazilian context, seeking to identify its main characteristics and opportunities for future research.

Design/methodology/approach

This study focuses on a literature review in the area of production engineering and operations management, where 104 relevant scientific publications were identified.

Findings

The results show that the most important critical success factor for integrating LSS in Brazil is top management support and commitment. LSS integration occurs predominantly in large industrial companies, being incipient in small and medium-sized enterprises. In general, there is no structured way of applying LSS. A standard framework for LSS is still lacking.

Research limitations/implications

This study is limited to a sample that only comprises Brazilian scientific studies.

Practical implications

Professionals and practitioners can understand the evolution of LSS through practical applications and the main LSS tools used in both the industrial and services sectors. It also points out the critical success factor for the implementation of LSS. The study highlights several roadmaps for LSS implementation adopted by large and modern Brazilian automotive industries based on a robust technological base. This study also contributes to expanding the evidence base of LSS application, both in Brazil and in other countries.

Originality/value

Some suggestions are proposed to clarify the structure and complexity of integrated implementation of LP and SS as well as expand the LSS application in small and medium-sized enterprises. This study is the first to discuss the current situation of LSS in Brazil and provide suggestions to expand LSS in the country. Comparisons of Brazilian LSS literature review with researches of others countries are also presented.

Details

International Journal of Lean Six Sigma, vol. 10 no. 1
Type: Research Article
ISSN: 2040-4166

Keywords

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