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1 – 4 of 4Barbara 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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Pedro de Alcântara Bittencourt César, Bruna Tronca and Thaíse Zattera Marchesini
Epidemiological problems often result in new panoramas and challenges for tourism. The hospitality industry and activity in Brazil, and on the planet, have created new…
Abstract
Epidemiological problems often result in new panoramas and challenges for tourism. The hospitality industry and activity in Brazil, and on the planet, have created new architectural forms to handle the sanitary needs that are required, at every moment, due to health problems that arise. At the end of the nineteenth century and up to the twentieth century, the creation of places to host sick, and even healthy people seeking treatment and safety, gave rise to numerous tourist destinations around the world. In this way, it is to point out these practices in different medium-sized locations in Brazil, developed through – and in function of –installation of these accommodations, such as Campos do Jordão (SP), Petropolis (RJ), Garanhuns (PE) and São Francisco de Paula (RS). This research seeks to explore, by means of a bibliographic reference survey, about this demand. It is believed that these, associated since the tuberculosis crisis, after a century and a half, are able to provide answers to the world regarding the current urban and architectural challenge established with the new COVID-19 pandemic. This time, as in previous times, new paradigms of uncertainty emerge across the planet, also leading to new challenges for hosting equipment. These, today, are no longer seen as possibilities for treatment or distancing, but to meet a new global approach to health security. In presenting this panorama, this research seeks to achieve and present new expectations for the lodging industry in terms of new and future protocols and post-epidemic social demands.
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Stacy Banwell, Lynsey Black, Dawn K. Cecil, Yanyi K. Djamba, Sitawa R. Kimuna, Emma Milne, Lizzie Seal and Eric Y. Tenkorang