Search results

Cognitive maps are used in group decision processes to structure problems. The problem structuring methods helps decision makers to improve the comprehension of the problem, identifying alternative actions and conflicts. However, represents the individual perceptions in a representative group decision into a single structure can be a complex task. The paper aims to discuss these issues.

The objective of this paper is to improve the process of discussion, obtaining the interests and views of the participants and provide parameters to assist the analyst to guide the process. Furthermore, it is possible to analyze how participants are aligned or diverge from the group. The literature review presents some approaches for cognitive maps analysis, but there is a lack of structured methods to analyze them. This paper proposes a structure procedure for the aggregation of cognitive maps in three parts: workshop to generate individual maps, the aggregation of individual maps and the refinement of the global map.

An example illustrates the application of the proposed method and shows the construction of a global map that summarizes the concepts that participants consider important.

This paper presents a new procedure that allows reducing the bias of the analyst in the aggregation of individual cognitive maps maintaining the relevant information and allows decision makers know and approve the aggregation procedure.

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.