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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

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Article
Publication date: 26 June 2020

Gustavo Dambiski Gomes de Carvalho, June Alisson Westarb Cruz, Hélio Gomes de Carvalho, Luiz Carlos Duclós and Rúbia Oliveira Corrêa

This research aims to analyze the relations between coopetition and innovation, by comparing two coopetitive tourism SMEs networks in Brazil.

Abstract

Purpose

This research aims to analyze the relations between coopetition and innovation, by comparing two coopetitive tourism SMEs networks in Brazil.

Design/methodology/approach

The first network comprises 23 SMEs in Honey Island, a natural reserve, and the second network comprises 21 out of 25 SMEs in the Campos Gerais region, recognized by its strong agribusiness. Innovativeness variables included innovation inputs, capabilities, and outputs; and four types of relations that foster innovation were considered, namely, commercial, informational, knowledge, and partnerships. Social network analysis was employed as well as statistical analyses such as Kolmogorov–Smirnov, Mann–Whitney, Spearman correlation and Fischer's Z transformation.

Findings

Results show that coopetition is related to SMEs innovativeness. Commercial relations centralities correlated with many innovation outputs, information and knowledge centralities with some innovation inputs and outputs, and partnerships also with capabilities.

Research limitations/implications

Besides contributing to the literature of innovation in tourism, this paper also contributes to the literature on coopetition and innovation by investigating how different types of coopetition relationships foster innovation inputs, capabilities, and outputs.

Practical implications

Managers may benefit from these findings by fostering specific innovation inputs, capabilities, or outputs by means of different coopetition relations. Similarly, regional tourism policy planners may also improve the innovativeness of tourism small businesses by fostering coopetition networks.

Originality/value

This paper not only compares the innovativeness of two small business coopetition networks in the tourism industry but also analyses quantitively in detail how different types of coopetition relations are related to different innovativeness variables.

Details

Journal of Hospitality and Tourism Insights, vol. 3 no. 4
Type: Research Article
ISSN: 2514-9792

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Article
Publication date: 11 April 2008

Luiz Fernando de Barros Campos

The purpose of this paper is to demonstrate the application of some guidelines to evaluate new knowledge management (KM) models and frameworks, by means of the

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Abstract

Purpose

The purpose of this paper is to demonstrate the application of some guidelines to evaluate new knowledge management (KM) models and frameworks, by means of the presentation and analysis of The New Knowledge Management, a model developed by the North‐American consultants Joseph M. Firestone and Mark W. McElroy, and the associated knowledge life cycle.

Design/methodology/approach

This is an analysis that encompasses epistemological issues and KM theory, intending to review some fundamental concepts and make comparisons to preeminent works. The KM framework examined is grounded on the philosopher Popper's ideas and has in its core the process of knowledge claim validation, which distinguishes it from other information‐oriented approaches. Based on the guidelines pointed, some of the aspects of the KM model exposed are outlined and criticized, among them the difficulty of establishing a meta‐theory that could support the judgment of diverse knowledge claims.

Findings

The guidelines found useful to analyze KM models are: the observance of the adopted scope, the concern over the fundamental concepts, the extension of the employed interdisciplinary procedures, the authors' intentions and background, and the possible comparisons and analogies to concepts and theories of related fields.

Practical implications

Many KM solutions and practices are implemented in the organizations without a solid theoretic background. The guidelines can help to choose from the myriad KM models and frameworks that show up uninterruptedly.

Originality/value

The paper focuses on providing methodological means to analyze and evaluate new KM models, not on merely discussing one of them.

Details

VINE, vol. 38 no. 1
Type: Research Article
ISSN: 0305-5728

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