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1 – 6 of 6Barbara 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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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…
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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.
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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…
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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.
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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…
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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.
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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…
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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