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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.

This paper aims to focus on Brazilian business fairs primarily attended by metalworking companies.

Using a qualitative and exploratory approach, data were collected through semi-structured interviews answered by exhibitor companies from two of the most relevant Brazilian states in this industrial sector: Santa Catarina and Rio Grande do Sul.

The results recognize the four pillars of the interorganizational relationship developed among exhibitors at business fairs and launch serious implications for the effective development of business fairs as spaces of interorganizational relationship and of value creation.

This is the first study discussing the trade fairs of the Brazilian emerging industry related to the metal-mechanic sector of two of the most significant states in the country: Rio Grande do Sul and Santa Catarina.

This paper aimed to analyze the contribution of the interorganizational relationship (IOR) factors trust and knowledge resources to the relational and transactional performance of a Brazilian agricultural cluster formed by small farmers.

A survey was conducted using a questionnaire divided into groups of variables, each group seeking to identify one of the three constructs: trust, knowledge resources and relational and transactional performance. A theoretical framework was elaborated and later compared with survey results, which were analyzed using exploratory factor analysis (EFA) and partial least squares–structural equation modeling (PLS-SEM).

Correlations between trust and relational and transactional cluster performance varied according to actors involved, being significant between some actors and not significant between others. Knowledge resources, on the other hand, proved to be significantly relevant for cluster performance, considering both relational and transactional measures.

It was made in a Brazilian single cluster and its conclusions cannot be generalized.

Farmers cannot innovate with the efficiency and effectiveness that the process demands. They need complementary capacity that apparently is not in the agricultural cluster. Research and development involve knowledge and techniques that empirical knowledge alone may not provide. And much of the formal knowledge is embedded in universities and research institutes. If there were investments by public entities in research and development to improve the culture and its by-products, this could contribute to improving the income of farmers.

This study provided a photograph of the current scenario of a Brazilian agricultural cluster. Changes in trust and knowledge resources could affect cluster relational and transactional performance. Special attention is deserved to the important role of scientific research on agricultural clusters to strengthen the capacity of critical analysis by the researcher who, with the results in hand, makes them public, hoping that the shared information can contribute with the research of other scholars and improve the quality of life of farmers involved.

This study offers empirical evidence that trust and knowledge resources can contribute to a Brazilian agricultural cluster performance, which can be analyzed considering both relational and transactional measures. These findings brought new fact to Singh and Shrivastava’s (2013) research.