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1 – 10 of 12
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

Book part
Publication date: 24 October 2015

Debora Atala Pires, Thelma Valéria Rocha, Felipe Mendes Borini and Dennys Eduardo Rossetto

The objective is to determine if there are groups of subsidiaries that are different in regard to the implementation of strategies, structures, and processes and the transfer of…

Abstract

Purpose

The objective is to determine if there are groups of subsidiaries that are different in regard to the implementation of strategies, structures, and processes and the transfer of marketing knowledge in emerging markets.

Methodology/approach

A survey with 101 largest foreign subsidiaries located in Brazil was conducted. The data collection process was conducted online and by telephone.

Findings

Three subsidiary groups based on the configuration of their international marketing activities were characterized: Cluster 1, called “Subsidiary with Knowledge Marketing Activities”; Cluster 2, called “Subsidiaries with Global Marketing Activities”; and Cluster 3, called “Subsidiaries with Local Marketing Activities.” Compared to the two other groups, Cluster 1 is the group with the minor number of companies, but it has a better strategic performance than other clusters.

Research limitations/implications

This study was developed in only one emerging country, Brazil, and with 101 subsidiaries from MNCs. This could be extended to other countries, such as China, Russia, India, and Turkey and with more subsidiaries. Related to the construct measurements, one limitation is the qualitative measure of performance.

Practical implications

Subsidiaries that work with global marketing should pool their efforts to create and transfer marketing knowledge to improve their performance. Subsidiaries with local marketing activities may even perform more satisfactorily in the short term, but they should concern to contribute to the overall competitive edge of the corporation.

Originality/value

The discussion about marketing in emerging markets and the way in which the transfer of marketing knowledge can be reflected in the performance.

Details

International Marketing in the Fast Changing World
Type: Book
ISBN: 978-1-78560-233-7

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Book part
Publication date: 23 June 2022

Carlos Dávila Ladrón de Guevara, Araceli Almaraz Alvarado and Mario Cerutti

Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance…

Abstract

Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance and varied modalities that the biographical approach has enjoyed in business history research since the 1990s, and to display the intrinsic potential this modality of scholarship entails for entrepreneurship endeavors. In particular, it discusses the prospects to incorporate this body of empirical works into the large Latin American audience attending undergraduate, graduate and executive education programs in business, economic history and related fields. The chapter is organized into three sections. The first two are devoted to illustrate relevant patterns in the entrepreneurial trajectory of individuals and entrepreneurial families studied in each of the two countries under consideration. The last section identifies some conceptual issues that may impact current debates on Latin American business development as exemplified in recent business and economic history journal venues and scholarly conferences.

Details

The Emerald Handbook of Entrepreneurship in Latin America
Type: Book
ISBN: 978-1-80071-955-2

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Book part
Publication date: 20 November 2020

Alicia Pérez, José Villena, Diego Matuk, Ana Luna and Mario Chong

The functional strategy map (FSM) is a tool used to capture the organizations' supply chain strategy. Its product, the strategy map, allows the organizations to apply the…

Abstract

The functional strategy map (FSM) is a tool used to capture the organizations' supply chain strategy. Its product, the strategy map, allows the organizations to apply the Conceptual System Assessment and Reformulation methodology (CSAR) with a multi-objective perspective to rethink the business strategy. The aim of this study is to optimize a company business strategy of corrugate cardboard boxes, with its strategic and tactical relations and problems obtained with the CSAR methodology and the FSM tool, as well as its operational priorities identified by the analytical hierarchy process, which is a tool to support multicriteria decision-making. This proposal, with a mixed methodology approach, generates multiple improvements, such as the reduction of the overall cost, the optimal fill rate operations, and the articulation of the strategic and functional decisions in this organization, which are based on a cost competitive strategy. The results were validated by the financial assessments that ensure an attractive return of the investment and the articulation between the business strategies with its functional plans.

Details

Supply Chain Management and Logistics in Emerging Markets
Type: Book
ISBN: 978-1-83909-333-3

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Book part
Publication date: 23 August 2023

Antonio Huerta-Estévez and José Satsumi López-Morales

Corporate social responsibility (CSR) in Mexican companies is an incipient concept that, in recent years, has had greater participation in the planning of companies'…

Abstract

Corporate social responsibility (CSR) in Mexican companies is an incipient concept that, in recent years, has had greater participation in the planning of companies' organisational strategies. Similarly, Mexico, as an emerging economy, has managed to remain one of the main economies in Latin America and, together with companies and organised society, has developed public policies that allow compliance with the commitment of the 2030 Agenda and the achievement of its Sustainable Development Goals (SDGs). The objective of this work is to analyse the presence of CSR in Mexican companies and its relationship with the SDGs related to economic development, for which a content analysis of the websites of the hundred most important companies in Mexico, according to the 2019 ranking of Expansión magazine, was performed. Finally, we establish that more than half of Mexican companies do not consider aspects related to CSR in their organisational development, contributing to the increase in the percentage of the population lagging behind in education, health and quality food and resulting in an increase in the levels of poverty and extreme poverty among the population of Mexico.

Details

Strategic Corporate Responsibility and Green Management
Type: Book
ISBN: 978-1-80071-446-5

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Abstract

Details

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

Book part
Publication date: 27 November 2015

Helena Sampaio

This paper focuses on the analysis of how mass inclusion has taken place primarily in the private higher education sector. I present data on the evolution of Brazilian higher…

Abstract

This paper focuses on the analysis of how mass inclusion has taken place primarily in the private higher education sector. I present data on the evolution of Brazilian higher education, indicating the complementary roles undertaken by public and private sectors and their effects on the present configuration of our higher education. Then, I discuss the increase in higher education enrollment, in view of two factors: the widening of the supply and demand base – the former specifically by means of the expansion of for-profit private sector – and the adoption of mechanisms for access and commitment to higher education by public financing for students in private institutions.

Details

Mitigating Inequality: Higher Education Research, Policy, and Practice in an Era of Massification and Stratification
Type: Book
ISBN: 978-1-78560-291-7

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Content available
Book part
Publication date: 23 August 2021

Martha Ríos Manríquez

Abstract

Details

Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective
Type: Book
ISBN: 978-1-80117-382-7

Book part
Publication date: 10 September 2018

Luísa Campos, Catherine Axinn, Susan Freeman and Gabriele Suder

The motivation for a firm to operate overseas can vary significantly among smaller firms. The reasons why firms internationalise, rather than remain in the domestic market, vary…

Abstract

The motivation for a firm to operate overseas can vary significantly among smaller firms. The reasons why firms internationalise, rather than remain in the domestic market, vary depending upon: their industry, their home country, their managers’ perceptions and decision-making orientation. Companies are influenced by different motivations to reach foreign markets and use different strategies including different entry modes. These motivations can be internal or external, reactive or proactive. This chapter begins by focusing on how different motivations of firms can influence their success in foreign markets from a generic perspective. The authors then present a case study of Brazilian small- to medium-sized enterprises (SMEs) in the shoe industry, a traditional, low-technology sector, which play an important role in the Brazilian economy. The shoe industry changed significantly over time, until the 1970s had little international experience, in the 1990s was impacted by new Asian market competition, illustrating with firm examples taken from interviews, how SMEs have had to evolve and change their international strategic approaches and motivations over time. The authors conclude with perspectives on SME specificities. Understanding what motivates shoe firms to go abroad and their internationalisation behaviour allows us to provide some suggestions to SME managers in their process of expansion into international markets.

Details

Key Success Factors of SME Internationalisation: A Cross-Country Perspective
Type: Book
ISBN: 978-1-78754-277-8

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Book part
Publication date: 1 June 2018

Olga Lorena Rojas Martínez and Mario Martínez Salgado

Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that…

Abstract

Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that significant changes in paternal responsibilities have been reported, especially among younger fathers with high educational levels and living in urban settings. Significant lags have also been detected in rural and indigenous communities regarding women’s status and the reduction of gender gaps.

On the basis of this, we analysed data from the 2014 National Time Use Survey of Mexico in order to determine whether there are significant differences in the time spent on child raising between rural and urban fathers. We also used a regression model to measure the effect of the place of residence and other socio-demographic characteristics on Mexican fathers’ level of involvement in raising their children.

Our results updated the indicators on the generational change in fathers’ collaboration in childcare and show that fathers living in urban settings are more involved – measured in time effectively spent in child raising than their rural counterparts. Furthermore, the occupations of fathers and especially that of mothers are of particular interest as factors that encourage or discourage greater male involvement in child raising.

Details

Fathers, Childcare and Work: Cultures, Practices and Policies
Type: Book
ISBN: 978-1-78743-042-6

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