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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 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.

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

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An ANTi-History about Transgender Inclusion in the Brazilian Labor Market
Type: Book
ISBN: 978-1-83753-152-3

Book part
Publication date: 3 May 2017

Maria Ester de Freitas

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in…

Abstract

The objective of this chapter is to outline an integrating picture of the situation, representativeness, contradictions, and challenges that the treatment of diversity assumes in Brazilian society and in its organizations. The aim is to reply to the research question: “How are public policies and organizational practices constructing ways of inserting and valuing the diversity of Brazilians?” We provide a brief background of the changes in the global and Brazilian contexts over the last few decades and analyze the demographic data presented in the 2010 Census and in studies on diversity that were published in the main periodicals in the Administration area in Brazil, between 2000 and 2014 with regard to the segments most widely studied in the academic literature: Afro-descendants, homosexuals, the elderly, Indians, women, and people with a disability. The conclusion reached is that, in a short period of time, Brazil has made great strides in constructing the mechanisms and legal devices for recognizing the rights of its diverse population and that private companies are in the initial stages of introducing diversity programs.

Open Access
Book part
Publication date: 18 July 2022

Klaas Stek

Industry 4.0 or the Fourth Industrial Revolution is characterized by robotic process automation and machine-to-machine communications. Since computers, machines, and robots share…

Abstract

Industry 4.0 or the Fourth Industrial Revolution is characterized by robotic process automation and machine-to-machine communications. Since computers, machines, and robots share information and knowledge more swiftly and effectively than humans, the question is what human beings' role could be in the era of the Internet-of-Thing. The answer would be beneficial to institutions for higher education to anticipate. The literature reveals a gap between the intended learning outcomes in higher education institutions and the needs of employers in Industry 4.0. Evidence is shown that higher education mainly focused on knowledge (know-what) and theory-based (know-why) intended learning outcomes. However, competent professionals require knowledge (know-what), understanding of the theory (know-why), professional (know-how) and interpersonal skills (know-how and know-who), and need intrapersonal traits such as creativeness, persistence, a result-driven attitude et cetera. Therefore, intended learning outcomes in higher education should also develop interpersonal skills and intrapersonal characteristics. Yet, personality development is a personal effort vital for contemporary challenges. The history of the preceding industrial revolutions showed the drawbacks of personality and character education; politicians have abused it to control societies in the 19th and 20th centuries. In the discussion section, the institutions for higher education are alerted that the societal challenges of the twenty-first century could lead to a form of personality education that is not in the student's interest and would violate Isaiah Berlin's philosophical concept of ‘positive freedom’.

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Smart Industry – Better Management
Type: Book
ISBN: 978-1-80117-715-3

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Book part
Publication date: 16 October 2020

Ângela Gonçalves, Dina Pereira, João Leitão and Maria del Mar Fuentes

This chapter uses an intellectual capital (IC) qualitative approach for assessing the bio health technologies entrepreneurial ecosystem of a university located in Southern Europe…

Abstract

This chapter uses an intellectual capital (IC) qualitative approach for assessing the bio health technologies entrepreneurial ecosystem of a university located in Southern Europe, aiming to identify the role played by IC in fostering the sustainable success of the entrepreneurial ecosystem. There has been limited research dedicated to deepening the knowledge of the entrepreneurial ecosystems’ dimensions, using an IC lens, in the context of university cities with different dimensions. Small cities may not have some dimensions, so developed, comparing with the ones of the ecosystems of large urban centers. This chapter uses a qualitative approach funded in a case study exploring internal and external stakeholders of a Portuguese entrepreneurial ecosystem, UBImedical, targeted at the bio health sector. The study is part of an exploratory study funded in the scope of a European Project, aiming to explore in a pioneering way the application of the dominant triad of capitals forming IC and, thus, identifying and understanding the dimensions of different entrepreneurial ecosystems. The case study reveals that the IC’s dimensions more critical for the success of the bio health entrepreneurial ecosystems are the structural capital and the relational capital, although human capital is perceived as a basic prerequisite for fostering the entrepreneurial ecosystem’s performance. The results are funded in primary and qualitative data collected from the interviews developed to previously identified external and internal stakeholders of this type of entrepreneurial ecosystem under study.

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A Guide to Planning and Managing Open Innovative Ecosystems
Type: Book
ISBN: 978-1-78973-409-6

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Book part
Publication date: 7 February 2024

Clóvis Reis and Yanet María Reimondo Barrios

This chapter presents a comparative study of the trends and patterns of communication and tourism research in Brazil and the United States over the last 20 years. Through a…

Abstract

This chapter presents a comparative study of the trends and patterns of communication and tourism research in Brazil and the United States over the last 20 years. Through a bibliometric analysis of the CAPES and EBSCO databases, the study identifies the main theoretical and methodological references, classifies the fundamental themes in the area, and describes the role of communication for tourism. The results indicate the predominance in North American scientific literature of research related to the image and the brand of the tourist destinations, as well as the measurement and the evaluation of the communicative strategies. On the other hand, Brazilian research presents a greater diversity of approaches: destination image studies, tourism consumption, tourist narrative analysis, identities, social networks, community-based tourism, sports, and ecological tourism, with an explicit recognition of the dangers of sexual objectification and dehumanization within tourism. The survey showed that the scientific community has a strong interest in this area, signaling a search for knowledge to deepen the conceptual understanding of the subject. Thus, this chapter provides insights regarding the opportunities and directions for the next decades of research in this field of study.

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Creating Culture Through Media and Communication
Type: Book
ISBN: 978-1-80071-602-5

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Book part
Publication date: 10 August 2023

Maria Assunção Flores, Darlene Ciuffetelli Parker, Maria Inês Marcondes and Cheryl J. Craig

This chapter is a multinational policy analysis focusing on what happened in the aftermath of the Covid-19 pandemic in Brazil, Canada, Portugal, and USA. It is a follow-up to the…

Abstract

This chapter is a multinational policy analysis focusing on what happened in the aftermath of the Covid-19 pandemic in Brazil, Canada, Portugal, and USA. It is a follow-up to the first two analyses which were also conducted collaboratively (2019, 2022). The studies are constant-comparative. The four-country approach illuminates policies and practices in what hopefully is post-Covid-19 times. Neoliberal approaches to policymaking and education in general ensure that the technicalities of teaching received heightened attention to the neglect of the well-being of teachers and the agency afforded them. The critical situation of the teaching profession in the post-pandemic time means there are teacher shortages as well as the lowering of working conditions for teachers. Turmoil and crisis are two words that describe the education sector and are clearly illustrated in the media and in research. While the need to invest in education, and particularly teachers' education and career prospects, is reiterated in policy discourse, it is far from being a reality as the four cases show. The pandemic has exacerbated the existing problems in the field of education, causing heightening concern about teachers' recruitment, working conditions and well-being.

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Teaching and Teacher Education in International Contexts
Type: Book
ISBN: 978-1-80455-471-5

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Businesses' Contributions to Sustainable Development Goal 5: Gender Equality Across B Corps in Latin America and the Caribbean
Type: Book
ISBN: 978-1-80455-482-1

Book part
Publication date: 8 March 2017

Ana Nunes de Almeida, Diana Carvalho and Ana Delicado

Inspired by the debates on participatory methods and drawing from research on “digital childhoods” in Portugal, this chapter aims to address the methodological innovations and…

Abstract

Inspired by the debates on participatory methods and drawing from research on “digital childhoods” in Portugal, this chapter aims to address the methodological innovations and challenges in collecting visual and digital data with children at their homes. As one of the stages of a research project on internet use, children were asked to take photos of their favorite objects at home and to collect screenshots of their most used webpages, followed by a conversation with the researcher. The use of photography allowed children greater expression and autonomy and gave researchers access to the children’s own perspectives on their home environment. It also provided unique information about the arrangement of digital objects at home and their different appropriations by girls and boys. Screenshots showed creative uses of the internet by children and gender differences. Ethical concerns were raised, due to the specific nature of working with children and with visual material (anonymization and dissemination). Entering the domestic setting provided a privileged access to children’s private sphere and to the in situ observation of their use of technology. However, the home is not a neutral place for a researcher and crossing the border into the private domain involves risks. These findings, illustrated by empirical examples from the research field, stress the importance of reflecting on and discussing the potentials, limitations, and ethical considerations of different methodologies, as well as their suitability to specific research objects, subjects, and contexts.

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Researching Children and Youth: Methodological Issues, Strategies, and Innovations
Type: Book
ISBN: 978-1-78714-098-1

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Content available
Book part
Publication date: 25 January 2023

George Cheney, Matt Noyes, Emi Do, Marcelo Vieta, Joseba Azkarraga and Charlie Michel

Abstract

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Cooperatives at Work
Type: Book
ISBN: 978-1-83867-825-8

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