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Article
Publication date: 1 February 2023

José Leão, Leydiana de Sousa Pereira and Maria Luiza Xavier De Holanda Cavalcanti

Textile manufacturers worldwide are reformulating their networks, often outsourcing them to maintain a competitive advantage and increase market share. From this perspective, the…

Abstract

Purpose

Textile manufacturers worldwide are reformulating their networks, often outsourcing them to maintain a competitive advantage and increase market share. From this perspective, the purpose of this study is support the partnership selection process to develop a sustainable chain that effectively meets customer needs. Brazil has the largest textile and apparel chain in the West and is distinguished by its completeness, from fiber production, spinning, weaving, knitting, finishing and sewing to fashion shows. However, a firm’s relationship, especially in the production stage, is based on informal contracts, which result in a negative operational impact.

Design/methodology/approach

A methodological framework was developed based on a stable matching process to determine the optimal supplier network structure. This study presents a model application for the denim apparel chain in northeast Brazil.

Findings

In these environments, providing choices and recommending suppliers can be beneficial for effectively attending to demand requests, reducing production costs and improving quality through collaboration with sense relationships in a network. Thus, this study presents a better match from the negotiators’ perspective.

Originality/value

The findings of this research are of primary interest for guiding collaborative network composition in the textile and apparel chain. In particular, apparel domain companies can improve their effectiveness in decision-making by measuring the characteristics and potential of all companies involved in networks.

Details

Research Journal of Textile and Apparel, vol. 27 no. 3
Type: Research Article
ISSN: 1560-6074

Keywords

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 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.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

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