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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.

This chapter seeks to describe the successive stages in the training and recruitment of economists at the service of the political regime that ruled over Portugal between 1926 and 1974. This chapter presents the main institutional settings for the education and practices of those who served the government in economic functions throughout this period. Its main aim is to show the changes that occurred in the understanding of the problems related with the development of the Portuguese economy, seeking to elucidate the processes of legitimation of an authoritarian regime, but also to show the signs of a critical break with a model of economic and social organization and a political regime that had reached the point of exhaustion.

I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain simulations indicating that the reform should reduce informality significantly. Empirically, I obtain difference-in-difference estimates from two household surveys. Estimates from the repeated cross-sections data indicate small, short-term effects and large long-term effects. Estimates from the household survey panel data are in line with these results. I also simulate difference-in-difference estimates with different combinations of changes in payroll taxes and enforcement indicating that large improvements would have been needed to obtain the corresponding econometric estimates.

Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the descriptions of individuals living with at least one child under 14 years of age, particular emphasis is put on how young adults perceive and incorporate into their speeches the presence and role of non-cohabiting elderly, namely their parents and in-laws, as an expression of the quality of life they experience.

Design/methodology/approach: Data rely on episodic interviews conducted with both men and women with young children (3–14 years old), within a broader sociological research devoted to the study of family rituals. The data collected was analyzed using qualitative techniques of content analysis with the help of NVivo software (QSR). The data is presented recurring to contextualized narratives.

Findings: Data analysis allows to conclude that geography matters in the perception that young adults have when reflecting upon the role of the elderly surrounding them, either their parents or in-laws. The presence and coexistence of generations are perceived as “priceless,” a “fortune,” and a “privilege,” possible in a medium-sized city, where everything is close enough to thicken the informal intergenerational solidarities between grandparents, parents, and grandchildren. Behind the scenes, data, furthermore, discloses unpredictable tensions arising mainly regarding children’s education, rules, and behavior.

Originality/value: This chapter contributes to shed light into the daily life of elderly people who are still independent and active, and the seemingly invisible presence and unimportant role they play in their children and grandchildren’s lives.

Cangaço was a form of banditry that occurred in the North-East of Brazil between 1870 and 1940. The movement has inspired many films over the years. This chapter explores the contribution of Cangaço-inspired productions to Brazilian cinema, as well as the particular characteristics of what constitutes the Cangaço genre.

Following a historical survey of the Cangaço, the films were divided into different categories and ranked in terms of relevance. Only the most important are discussed in this chapter.

The Cangaço has been portrayed in Brazilian cinema through the decades in diverse ways, dating back to the 1920s. After becoming a consolidated film genre in the 1950s, then known as Nordestern, the Cangaço finally acquired a proper structure, featuring multiple Western references among its common characteristics. In the 1960s, Glauber Rocha, one of the most prominent filmmakers of the Cinema Novo avant-garde movement, added his own symbolism to the genre. Eventually, the Cangaço was also revisited by directors who combined it with other genres such as comedy, documentary, and erotic films. Another relevant reinterpretation came in the 1990s, when filmmakers of the so-called New Brazilian Cinema offered a new view on the subject.

Despite its strong association with Brazil, the Cangaço has not been thoroughly investigated by researchers. This chapter presents a historical survey and analysis of Cangaço films, highlighting their relevance to Brazilian cinema.

From the perspective of business history, this chapter presents an overview of the development of the tourism sector in South America, placing special emphasis on the Peruvian case. The chapter explores various topics related to the tourism chain, such as hotel networks, the role of the state, tour operators, micro- and small enterprises, linkages between tourism and sustainability, the formation of clusters in the sector, and interactions between different entrepreneurs in the chain. Special emphasis is placed on the Peruvian case, especially when it comes to discussing the role of micro- and small enterprises in the sector.