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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

Book part
Publication date: 21 October 2020

Elisabete Correia, Susana Garrido Azevedo and Helena Carvalho

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the…

Abstract

In recent years, there has been a growing importance of sustainability communication and the role of the Internet in contemporary corporate communication that has allowed the diversification of information dissemination tools. Thus, the objective of this study is to determine the quantity and nature of the content of the information related to sustainability disclosed through the corporate website of Portuguese metal mould companies. The results obtained based on the content analysis seem to indicate that the number of metal mould companies that discloses sustainability information is quite low. Those who disclose information are in a very limited way whether in quantity or in relation to the type of information disclosed. Considering the various dimensions of sustainability, the information disclosed about environmental and social aspects is scarce. The focus is on aspects related to the economic dimension, particularly in the areas related to products and services and customers.

Book part
Publication date: 9 August 2022

Helena Bulińska-Stangrecka, Anna Bagieńska and Anuradha Iddagoda

The issue of trust in Industry 4.0 is extremely important from an organization’s perspective. The dynamic development of 4.0 technologies implies wide-ranging changes, which, in…

Abstract

The issue of trust in Industry 4.0 is extremely important from an organization’s perspective. The dynamic development of 4.0 technologies implies wide-ranging changes, which, in order to be implemented effectively, require cooperation based on trust. The purpose of this literature analysis is to identify key research areas regarding trust in Industry 4.0 and to identify further research directions.

Based on a comprehensive literature analysis, the most prominent areas of research on trust issues in Industry 4.0 will be presented (k=36). This chapter will also identify and discuss directions for further research.

The results of the analysis enable to illustrate the trends of science development in the area of Industry 4.0, as well as to identify key issues related to trust. Moreover, the research problems for further studies on the analyzed issue will also be indicated.

The research presented here identifies key Industry 4.0 technologies that are based on trust.

The review provides a valuable resource for practitioners regarding the critical aspects of implementing Industry 4.0 with respect to trust.

This is the first comprehensive literature review diagnosing research areas, technologies, and directions for future research on trust in Industry 4.0.

Details

Agile Management and VUCA-RR: Opportunities and Threats in Industry 4.0 towards Society 5.0
Type: Book
ISBN: 978-1-80262-326-0

Keywords

Content available
Book part
Publication date: 27 November 2023

Abstract

Details

Technology-Enhanced Healthcare Education: Transformative Learning for Patient-centric Health
Type: Book
ISBN: 978-1-83753-599-6

Open Access
Book part
Publication date: 29 November 2023

Cláudia Barbosa, Filipa Borrego, Teresa Costa, Ana Ferreira, Madalena Martins, Susana Moreira, José M. R. C. A. Santos and José Avelino Silva

This chapter addresses the profession of research management and administration (RMA) in Portugal. It starts with a brief outline of the national research and innovation (R&I…

Abstract

This chapter addresses the profession of research management and administration (RMA) in Portugal. It starts with a brief outline of the national research and innovation (R&I) ecosystem that contextualises the development of the profession. The RMA community is characterised and the expectations for the future of the RMA profession are summarised using data collected through a national online survey. It is posited that RMA in Portugal is an emergent career having developed key traits of a profession, namely common interests and practices, a concern with deepening specialised knowledge and skills, the existence of an organised network of practitioners, the offer of academic qualifications and training in the area, and the integration in international RMA communities of practice. Nevertheless, future developments in the European Research Area (ERA) are identified as a critical milestone that will influence the development and formal legislative institutionalisation of the RMA profession in Portugal.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Book part
Publication date: 2 June 2005

Ethel Volfzon Kosminsky and Laura Daniel

When observing the work of Brazilian Sociology and Anthropology, it is apparent that the study of childhood, particularly concerning play and toys, has received little attention…

Abstract

When observing the work of Brazilian Sociology and Anthropology, it is apparent that the study of childhood, particularly concerning play and toys, has received little attention. A quick evaluation in this area shows that few existing works appear in the fields of Psychology and Education, the first mostly concerned with the psychology of development and the latter with the question of learning.1

Details

Sociological Studies of Children and Youth
Type: Book
ISBN: 978-0-76231-183-5

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