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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…

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

Open Access
Article
Publication date: 18 January 2018

Carolina Machado Dias Ramalho Luz, Sílvio Luiz de Paula and Lúcia Maria Barbosa de Oliveira

The purpose of this paper is to investigate the extent to which the organizational commitment and job satisfaction influence intent to turnover.

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Abstract

Purpose

The purpose of this paper is to investigate the extent to which the organizational commitment and job satisfaction influence intent to turnover.

Design/methodology/approach

Following a quantitative approach regarding methodological aspects of this research, a case study was carried out in a company of information technology and communication located in Porto Digital, in the Northeast of Brazil. A data collection technique with 172 forms, a self-administered form with 18 closed questions with a Likert-type scale and an open questionnaire were used. In this analysis, Statistical Package for the Social Sciences (SPSS) software was used as the technique; besides the descriptive statistics, a correlation was made between dependent variables (intention of rotation) and independent variables (affective, normative, instrumental and work satisfaction). The level of organizational commitment in its three dimensions (affective, normative and instrumental), the job satisfaction in its five dimensions (satisfaction with nature of the task, with leadership, with colleagues, with salary and promotions) and the level of intent to turnover from the respondents were investigated.

Findings

The results suggest that affective and normative commitments and satisfaction with pay, satisfaction with promotions and satisfaction with the nature of the work are correlated with the intention of negative turnover significantly. Among the demographic factors, only the age showed a negative correlation with intent to turnover. By performing multiple regression analysis, we identified that the variables that most impacted the turnover intention are affective commitment, satisfaction with salary and normative commitment. The qualitative portion of this study was accomplished through a content analysis of the open question of the form. Finally, one of the main considerations is the findings that revealed variables other than those adopted in the study, which influence the permanence of the respondents.

Research limitations/implications

Among the limitations of the research a single case study is highlighted that replicates the experience in other ICT companies to verify if the results found are similar in other organizations and in other segments. The findings direct the construction and validation of new scales, the creation of qualitative protocols to identify the variables that influence the retention of a specific group of individuals to serve as a guide for the elaboration of a questionnaire, as well as creation of surveys of longitudinal nature to correlate the data of intention of rotation with the effective turnover.

Practical implications

Based on the results, organizations can reduce voluntary evasion by adjusting actions, policies and practices, directing those responsible for People Management to attract and retain good employees. It should be emphasized that voluntary turnover should be treated as one of the management indicators of greater relevance by organizations, representing a thermometer of all human capital management.

Social implications

The monitoring of employment and unemployment levels is part of the public policy agenda for generating employment and income in Brazil. For organizations, employee turnover can and should be managed and monitored so that appropriate levels are found and their consequences are minimized through effective solutions. The results are important both for technology-based organizations and for all stakeholders interested in the subject as the public power.

Originality/value

Although in the international literature turnover is a topic of study for many years, in the Brazilian context, there is a shortage of research on the subject, specifically in the sector of advanced technology where there is a great lack of skilled labor, a fierce competition and where to keep employees standard high becomes a survival factor. This study may contribute to the exploration in the local literature, as it will help locate the academy on the Brazilian reality and open the doors to new research works on turnover and its possible correlations with other variables besides organizational commitment and job satisfaction.

Details

Revista de Gestão, vol. 25 no. 1
Type: Research Article
ISSN: 2177-8736

Keywords

Article
Publication date: 11 November 2014

Elomar Castilho Barilli, Stenio Freitas Barretto, Carla Moura Lima and Marco Antonio Menezes

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of…

Abstract

Purpose

The aim of this paper is to present the use of virtual communities in work processes in Popular Education, a field strongly supported by presentiality because of historical social inequalities in Brazil. It presents the assessment of the Virtual Community Work (CVT) used in the Popular Healthcare Education Policy (PNEPS).

Design/methodology/approach

The exploratory research adopted two paths of analysis, one quantitative (using questionnaire) aimed to collect the participants’ perceptions regarding the navigation, tools and features of CVT, and the other qualitative through observation of the interventions in its different spaces, having discourse analysis as the technique for analysis.

Findings

The hands-on nature of Popular Education, revealed in the posts and in the speech of the participants, showed the potential and challenges of the territory and the need for change, both of the professional’s outlook on his or her own work process and working with health in the communities that are, still today, very centered around authoritarian models.

Research limitations/implications

Because the participation was not mandatory, the reduced number of participants was the main limitation of this work.

Practical implications

The health problems specified in the interactions and much discussed in CVT may help the consolidation of the policy as the main practical implication.

Social implications

Contribute to the creation of a network for the exchange of educational experiences in the field of Popular Education.

Originality/value

The innovating character of this work lies in the application of Virtual Community in the field of popular education within the health sector as a strategy for implementation of a national policy.

Details

Interactive Technology and Smart Education, vol. 11 no. 4
Type: Research Article
ISSN: 1741-5659

Keywords

Book part
Publication date: 13 December 2018

Antônio Jeovah de Andrade Meireles, João Alfredo Telles Melo and Magnólia Azevedo Said

The present study evaluates the principal forms of socioenvironmental damage suffered by local traditional populations and indigenous communities as a result of the…

Abstract

The present study evaluates the principal forms of socioenvironmental damage suffered by local traditional populations and indigenous communities as a result of the installation and operation of the Pecém Industrial and Shipping Complex. The main problem being pollution in the municipalities of São Gonçalo do Amarante and Caucaia, which is in the Brazilian state of Ceará. As a theoretical framework, we use the concept of “environmental justice,” and “environmental racism.” The latter were used to understand the process of “deterritorialization” of these communities that resulted in extensive impacts on the natural environment, as well as the way of life and productive practices of these communities. Our analyses confirm the destruction of the means that allow noncapitalist exploitation of natural resources, such as artisanal fisheries, subsistence farming, and the use of commons. We show how all these processes are constitutive of environmental injustice and environmental racism. These may contribute to the organization of the resistance and struggle of the affected populations, namely indigenous peoples and traditional communities.

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