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1 – 6 of 6Barbara 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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Gonzalo Luna-Cortes and José Alejandro Aristizabal Cuellar
The purpose of this paper is to examine the relationship of masculine eating/drinking beliefs on male consumers’ concern with unhealthy eating/drinking habits and, in turn, with…
Abstract
Purpose
The purpose of this paper is to examine the relationship of masculine eating/drinking beliefs on male consumers’ concern with unhealthy eating/drinking habits and, in turn, with binge drinking. Additionally, this research tests if and how a change in these beliefs influences binge drinking intention and intention to eat unhealthy food.
Design/methodology/approach
Three studies were conducted in Bogotá (Colombian males; convenience sampling). The purpose of Study 1 (N = 209) was to develop a scale to measure masculine eating/drinking beliefs. Study 2 (N = 191) tested the mediating role of concern with unhealthy eating/drinking habits in the relationship of masculine eating/drinking beliefs with binge drinking. Study 3 (N = 179) was an experimental study, which examined the effect of information about some negative consequences of masculine beliefs on the answers to the masculine eating/drinking beliefs inventory and, in turn, on binge drinking intention and intention to eat unhealthy food.
Findings
A one-dimensional (eight-items) scale was developed and validated. The results of this paper show that masculine eating/drinking beliefs are associated with lower concern with unhealthy eating/drinking and, in turn, with higher binge drinking. Information that influences these beliefs leads to lower binge drinking and unhealthy food ingestion intentions.
Research limitations/implications
This research presents the first scale that measures masculine eating/drinking beliefs. It provides initial evidence on how an intervention focused on the negative consequences of sexism can influence these beliefs, affecting binge drinking and overeating intentions.
Practical implications
This research provides new findings on a topic associated with several health problems in many countries, including the effect on consumers’ weight gaining and related illnesses.
Originality/value
This research presents the first scale that measures masculine eating/drinking beliefs. It provides initial evidence about factors (through mediating variables) that link masculine eating/drinking beliefs with some unhealthy eating/drinking habits. In addition, the results show how information about some negative consequences of these beliefs can influence consumers’ binge drinking and unhealthy food ingestion intentions, which leads to key recommendations for future interventions. As a result, this research provides new findings on a topic associated with several health problems in many countries, including the effect on consumers’ weight gaining and related illnesses.
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Silvia Albareda-Tiana, Gabriel Fernandez-Borsot, Jasmina Berbegal-Mirabent, Elisa Regadera González, Marta Mas-Machuca, Mariona Graell, Alba Manresa, Mónica Fernández-Morilla, M. Teresa Fuertes-Camacho, Andreu Gutiérrez-Sierra and Josep M. Guardiola
This study aims to assess the effectiveness of active teaching methodologies, namely, problem-oriented learning and the case method, to develop sustainability competencies. It…
Abstract
Purpose
This study aims to assess the effectiveness of active teaching methodologies, namely, problem-oriented learning and the case method, to develop sustainability competencies. It also analyses the advantages and challenges for teachers when implementing the sustainable development goals (SDGs) in eight undergraduate and postgraduate degrees within the framework of a cross-departmental collaboration.
Design/methodology/approach
A mixed research methodology was used: a quantitative study to assess the levels of acquisition of sustainability and research competencies and the potential correlation between them, as well as a mixed study of the advantages and challenges for the teachers participating in the cross-departmental initiative. Curriculum content linked to the SDGs was worked on. Active teaching methodologies and a competency assessment rubric were used as curriculum implementation strategies in the eight courses involved.
Findings
Active teaching methodologies are suitable to implement the SDGs in university teaching and to develop both sustainability and research competencies. A synergic effect is observed between them. Coordinated work between teachers of different subjects in several degrees contributes to developing a culture of sustainability at the university.
Research limitations/implications
Although the collaboration between teachers from different disciplines was successful, this study did not promote interdisciplinary projects among students from different degrees. This promises to be highly valuable for future research.
Practical implications
Students can become present and future leaders in achieving the SDGs. This approach can be replicated in other educational institutions.
Social implications
This study bridges the gap between theoretical recommendations and the practical implementation of the SDGs in undergraduate and postgraduate degrees.
Originality/value
Coordinated work between teachers of different subjects in different degrees contributes to the development of a culture of sustainability at the university.
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Berezi Elorrieta, Aurélie Cerdan Schwitzguébel and Anna Torres-Delgado
This study aims to examine the main factors and the related impacts that have caused a negative shift in the social perception of tourism among residents of Barcelona. Namely, it…
Abstract
Purpose
This study aims to examine the main factors and the related impacts that have caused a negative shift in the social perception of tourism among residents of Barcelona. Namely, it contextualises the recent evolution of the impacts and the social perception of tourism among the city’s residents; analyses the relationship between the social perception of tourism and different tourist, real estate, demographic and economic factors; and lastly, it identifies the social impacts that majorly influence the negative perception among residents in every neighbourhood.
Design/methodology/approach
This study applies quantitative and qualitative techniques to a selection of five neighbourhoods of Barcelona. First, the character of the neighbourhoods was analysed, and external statistical information was later provided to understand the state and evolution of the factors that shape perceptions of tourism. Secondly, representatives of the community movements were interviewed in-depth. This consecutive qualitative approach enabled the comprehension of how these factors shape the residents’ perception.
Findings
The results showed that residents generally shared similar perceptions despite variations among neighbourhoods. Perceived negative effects included not only the most direct consequences of tourism such as anti-social behaviour and congestion of public spaces but also indirect ones such as population displacement and the weakening of social structures.
Originality/value
This study’s innovation lies in linking objective statistical data that describe the reality of a tourist neighbourhood (housing prices, number of available beds, family income, etc.), to the subjective perceptions of its residents. Thus, it is possible to identify the perceived impacts of tourism (which have an impact on the local population’s satisfaction), and relate these to the true evolution of tourism variables in the neighbourhood. This contrasted reading between perception and reality is important for future initiatives for the regulation of tourism in the city.
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