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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.
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This chapter is a case study on Public–Private Partnerships (PPPs) in Colombia. The choice is justified by the significant progress of the country in this field and its ambitious…
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This chapter is a case study on Public–Private Partnerships (PPPs) in Colombia. The choice is justified by the significant progress of the country in this field and its ambitious plans to provide infrastructure and services through PPPs in the coming years. The infrastructure deficit and the evolution and current status of PPPs in Latin America frame the theme of the chapter. The case study itself explains the adoption of the PPP model in Colombia, describes the new legal and institutional framework and presents the most relevant PPP programmes and projects. The review carried out allows us to conclude that, despite the developments in recent years, PPP schemes continue to be very concentrated in the transport sector. For the effective development of the PPP model in the country, Colombia should extend such schemes to other fields, including the provision of social infrastructure and services. It should also improve some institutional aspects and project attractiveness to investors in order to increase the private capital required to finance PPP projects that currently are in the government portfolio. This chapter offers a general perspective on Colombian PPP, gathering and analyzing information for a better understanding of the current situation and the prospects for the future.
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José-Antonio Corral-Marfil and Gemma Cànoves-Valiente
The proceedings of the 17 editions of the conference of the Spanish Association of Scientific Experts in Tourism constitute a valuable archival resource within the research on…
Abstract
The proceedings of the 17 editions of the conference of the Spanish Association of Scientific Experts in Tourism constitute a valuable archival resource within the research on Spanish tourism. But so far their contents have not been analyzed. The aim of this chapter is to examine the research that has been presented at its conference by means of a bibliometric analysis of the proceedings of 17 editions. The study focuses on the origin of the research (countries, regions, institutions, and authors), as well as its characteristics in terms of themes dealt with, geographical areas researched, methodologies, disciplinary areas, and attitudes toward tourism. Implications for the evolution of the research are discussed in terms of knowledge contributions and the shaping of major tourism research traditions.
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Researchers and practitioners alike have worked to develop principles to influence the educational context into one which realizes the direct attention and according action…
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Researchers and practitioners alike have worked to develop principles to influence the educational context into one which realizes the direct attention and according action necessary to equitably meet the needs of culturally and linguistically diverse students, or English Learners. These principles, found throughout the research literature in the language development and educational leadership fields, serve as foundation to guide educational decision makers as they organize, implement, improve, and evaluate instructional programs and services. This chapter provides several of those principles, in addition to a specific focus on the use of Professional Learning Communities, that have been identified as essential elements of such programs. These practices, though applicable for larger districts, are written specifically with the smaller districts in mind.