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Migration from the traditional management model to the BPM (business process management) approach results in improved process performance. In order to promote BPM, it is necessary to have an organizational approach that defines the necessary tasks of the processes' project, day‐to‐day execution, and learning‐related tasks. In this aspect, there are difficulties and barriers to be confronted in a different way through organization. The purpose of this paper is to analyze the importance attributed to the tasks necessary for process management considering the way the management of these tasks and barriers found in order to change from functional management to process oriented management.

A case study was developed on two companies from the services sector. In‐depth interviews with managers from the companies studied were conducted.

It was identified that these companies found themselves at different levels of transition from the functional management process to process oriented management and that people and organizational cultures are presented in both organizations as the main barriers to changes within this management model.

This research is based on a broad bibliographical base in opposition to the limited capacity of empirical validation.

The paper describes an empirical case study which refers to BPM tasks and to the barriers that will be transposed in order to promote business process management. The research investigates which BPM tasks are executed and the importance of each task and even the barriers against changing the management.

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.