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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 examines the role that strategic marketing plans play throughout the process of destination recovery post terrorist attack for the purpose of encouraging the return of tourists. It investigates the impact that strategic marketing plans have as a part of crisis management applying a mixed-method approach which utilises survey data examining future industry leaders to quantify perspectives regarding the relationship between terrorism, tourism and destination marketing. Furthermore, this chapter reviews destination marketing techniques employed by international locations to determine recovery strategies utilising marketing plans. Bali, Paris, Northern Ireland, New York, Sri Lanka, Syria, Tunisia and Turkey were selected as case studies because they have been the focus of significant research studies to date (Asia-Pacific Economic Cooperation (APEC): BBC News, 2019; Ferreira, Graciano, Leal, & Costa, 2019) which have primarily focused on the relationship between terrorism and tourism regarding the collapse of the tourism industry. A survey was issued to gain perspectives regarding the relationship between terrorism, tourism and destination marketing. Second, case study analysis was conducted to examine both successful and unsuccessful destination recovery strategies. Results indicate that destinations that utilised strategic marketing as a part of crisis management frameworks experienced the return of tourists and recovered. This research contributed to the development of an inclusive, universal crisis management framework encompassing strategic marketing plans as a tool for recovery.

In this chapter we examine the extant research in international business (IB) by conducting a bibliometric study of the articles published in three leading IB journals – International Business Review, Journal of International Business Studies and Management International Review, over their entire track record of publication available in the ISI – Institute for Scientific Information. In longitudinal analyses of citation data we ascertain the most relevant works of the IB field. We also identify intellectual interconnectedness in co-citation networks of the research published in each journal. A second-tier analysis delves into publication patterns of those articles that are not at the top citation listings. Our results permit us better understand and depict the extant IB research and, to some extent, its evolution thus far.

This chapter explores some examples of good and not-so-good practices implemented worldwide, especially in Southern Europe, in Creative Tourism activities developed by entrepreneurs. The case studies used in the present chapter are located either in urban territories, small cities or rural areas. The global market introduces some difficulties in achieving good practices, highlighting the need to improve solid partnerships. The support from private and public sectors to institutions and enterprises developing creative tourism activities is analysed. Administrative and economic difficulties are also considered, and some proposals for the future survival of institutions and enterprises. In a global market, the definition of clusters is playing an increasing role in the survival of local and regional economies. In the tourism market, where seasonality is also a significant problem with difficult resolution, creating clusters can also be a great tool to contradict this. However, the success of implementing clusters in the tourism market depends on strong leadership and in-depth monitoring of results planned to be achieved. The present chapter considers clustering in Creative Tourism and the difficulties of implementing it in South Europe. Cultural and organisational issues are highlighted, as well as the need to construct thematic clusters that feature the needs of tourists.

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.

The competitiveness of tourist destinations has been the subject of great research interest in recent decades. Nevertheless, and despite the diversity in the literature, studies focusing on the empirical validation of tourism destination models of competitiveness have still to be completed. Hence, this research project seeks to contribute to filling this shortcoming through the identification and evaluation of the factors underlying tourism destination competitiveness in Portugal. The study methodology adopted requires primary data that were sourced from a questionnaire deployed as a structured research instrument based upon the variables put forward by the Dwyer and Kim model (2003). Through recourse to structural equation models, the results report the existence of significant relationships between resources, supply and tourism destination management as the core and essential factors to the competitiveness of a particular tourist destination.

This chapter introduces the tourism–disaster–conflict nexus through a comprehensive review of the contemporary social science literature. After reviewing conceptual definitions of tourism, disaster and conflict, the chapter explores various axes that link through this nexus. The linkages between tourism and disaster include tourism as a trigger or amplifier of disasters, the impacts of disasters on the tourism industry, tourism as a driver of disaster recovery and disaster risk reduction strategies in the tourism sector. Linkages between tourism and conflict include the idea that tourism can be a force for peace and stability, the niche status of danger zone or dark heritage tourism, the concept of phoenix tourism in post-conflict destination rebranding, tourism and cultural conflicts, and tourism’s conflicts over land and resources. Linkages between disaster and conflict include disasters as triggers or intensifiers of civil conflict, disaster diplomacy and conflict resolution, disaster capitalism, and gender-based violence and intra-household conflict in the wake of disasters. These are some of the conversations that organise this volume, and this introductory chapter ends with a summary of the chapters that follow.

Brazilian federalism was important in the political game of combating the pandemic for three reasons. First, Brazil's public health system depends heavily on intergovernmental relations between Union, states, and municipalities because there is a policy portfolio based on federative cooperation. Second, the subnational governments' autonomy to act against COVID-19 was constantly questioned by the Federal Government – the conflict between the President and governors was a key piece in all health policy. Finally, states and local governments were primarily responsible for policies to fight against pandemic, but the absence and/or wrong measures taken by the Federal Government (such as the delay in purchasing vaccines) generated intergovernmental incoordination, increased territorial inequality, and reduced the effectiveness of subnational public policies, especially those linked to social isolation. In this context, Brazilian federalism played a dual role in the pandemic. On the one hand, the federative structure partially succeeded in averting an even worse scenario, mitigating the impact of mistaken presidential decisions. The role of subnational governments, especially of the states, was critical as a counterweight to federal decisions. On the other hand, the President actively acted against governors and mayors and, above all, sought to weaken intergovernmental articulations within the Unified Health System (SUS), the federative model designed three decades ago. One could say that the federative actors, such as the Supreme Court (Supremo Tribunal Federal – STF) and subnational governments, were the main obstacles for the Bolsonarist antiscientific agenda. The success of this reaction to President Bolsonaro's negationist populism was partial, but the results of the fight against COVID-19 would have been much worse without these federalist barriers.

This chapter analyses the evolution of strategic corporate social responsibility (CSR). Despite extensive research on the strategic aspects of CSR, the absence of a well-defined theoretical concept has hindered the development of the field. The authors build on the four mechanisms that conceptually distinguish strategic CSR from CSR in general: enhancing firm reputation, increasing stakeholder reciprocation, mitigating firm risk, and strengthening innovation capacity. By using bibliometric methods, we analyze the main topics, references, and sources of papers, found in the Web of Science Core Collection database. The analysis of the strategic CSR field discusses main topics through three periods (1991–2009, 2010–2014, and 2015–2019). The findings help identify the mapping of conceptual space of the strategic CSR field and suggest grounds for continuing the debates on how to advance the micro-level perspectives on CSR.

The chapter seeks to reflect on the dynamics of the reconstruction of family farming and peasant agriculture in agrarian reform settlements (“assentamentos”) in Brazil, exploring the limits and potential of government food purchases from family farming, particularly the Food Acquisition Program (Programa de Aquisição de Alimentos – PAA), in the creation of alternative paths of rural development. The work analyzes the different strategies through which farmers and their organizations mobilize public policy instruments and market connections, expanding their room for maneuver and agency capacity. Research was conducted in the Baixo Sul Territory of the state of Bahia, focusing the heterogeneous web of social organizations involved in the implementation of the Food Acquisition Program in this setting.