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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.

The purpose of this paper is to aim mainly at further understanding how servant leadership can affect engagement during a merger with high levels of uncertainty through the mediating role of organizational identification and psychological empowerment. In addition, the research aimed at validating the servant leadership survey (SLS) in a new culture and language.

In total, 1,107 respondents from two merging Portuguese companies answered a survey. Structural equation modeling was used to further test the mediation model proposed.

SLS proved to be valid and reliable in the Portuguese context and language. Servant leadership strongly affected work engagement in conditions of high uncertainty. Organizational identification and psychological empowerment acted as mediating variables.

Future research could include longitudinal studies, the effect of specific servant leadership dimensions and the distinction between servant leadership and other leadership models during a merger in conditions of high uncertainty.

This study extends the applicability of the servant leadership model, and the corresponding SLS in a new national culture and as an effective leadership approach under conditions of high uncertainty, such as in a merge process.

Multinational corporations can see servant leadership as a valid model that can permeate the whole organizational culture, inducing greater performance and the well-being of the workforce for increased engagement. Given the increasing uncertainty and volatility of the work environment, servant leadership could be particularly useful in such contexts.

This study benefits both leadership scholars and practitioners by providing evidence on the value of servant leadership in ensuring workforce engagement in conditions of high uncertainty, as in dynamic merger processes. The fact that the study was conducted right in the middle of the change process is rather unique. Moreover, servant leadership effectiveness is for the first time tested in Portugal, a country typically with a relatively strong power distance culture.