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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.

Details

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

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Book part
Publication date: 12 January 2021

Francisco Gaetani, Pedro Palotti and Roberto Pires

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During…

Abstract

The objective of this chapter is to describe and analyze Brazil's main steps in its long and incomplete process of organizing a professional and responsive public service. During the twentieth century, Brazil had two authoritarian regimes and organized a state-oriented process of industrialization. After 1988, democracy has changed how public administration should be constituted, imposing demands for universal recruitment and accountability. The level of professionalization of the federal public service was improved, with a higher level of education, better wages and the recruitment of public servants to management positions. The challenges ahead are improving governance and executive coordination and raising the responsiveness and quality of public management (such as human resources, planning, budgeting, procurement, information and communication technologies, and organizational modeling) in a context of political instability, slow economic recovery, and substantial public debts at the federal government.

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The Emerald Handbook of Public Administration in Latin America
Type: Book
ISBN: 978-1-83982-677-1

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Book part
Publication date: 30 May 2017

John Baldwin, Phillip Chidester and Laura Robinson

This research makes a fresh contribution by exploring an understudied aspect of the Tropicália movement: visual performance. After offering a historical overview, we examine the…

Abstract

This research makes a fresh contribution by exploring an understudied aspect of the Tropicália movement: visual performance. After offering a historical overview, we examine the movement’s communicative legacy. We contend that, in addition to song’s lyrics and musical symbols, it is vital to consider a third dimension: visual performance.

The addition of the visual allows for a more fundamental understanding of the many complex meanings that the Tropicalistas constructed in their resistance to political oppression, as well as broader cultural mores and expectations.

Our examination of archival performance videos reveals that Tropicalistas employed modes of dress and a specific, intentional orientation toward their listeners as particularly powerful tools of expression. Revealing these two dimensions of Tropicália performance allows us to better understand the importance of performance as a key element of resistance. The Tropicália movement’s performative reconfigurations of self and other became a vital channel through which the Tropicalistas manage to speak truth to power to challenge the oppressive military regime and question assumptions about Brazilian national identity.

Exploring the role of performance as part of the overall meaning of musical expression opens up new vistas of understanding. While relevant to Tropicália as a pivotal and wholly Brazilian artistic movement, the contributions of this study have implications beyond this particular setting. The analytical approach reveals how artistic movements can serve as both the substance and the expression of national being.

Book part
Publication date: 13 December 2023

Cândido Borges, Fernando Dolabela and Louis Jacques Filion

As of 2020, London's Financial Times had ranked Fundação Dom Cabral (FDC) as one of the world's leading executive education institutions and the top such institution in Latin…

Abstract

As of 2020, London's Financial Times had ranked Fundação Dom Cabral (FDC) as one of the world's leading executive education institutions and the top such institution in Latin America for 15 consecutive years. In 2011, FDC was also ranked fifth on the Financial Times' list of the 40 most respected business schools in the world. For FDC itself and for its co-founder, Emerson de Almeida, this recognition was a wonderful way of celebrating the 35th anniversary of an institution that has become a leader in applied management education in Brazil.

How did this young Brazilian institution achieve this? As is the case for any great undertaking, many people played crucial roles in its creation and consolidation. However, its history is closely tied to the life of its co-founder, Emerson de Almeida.

Emerson was FDC's Chief Executive from its foundation in 1976 until 2012, when he became President of its Board of Governance. 1 He is primarily an innovator and drew his inspiration from visits to world-renowned business schools. Once he understood the needs arising from executive thinking processes, he was able to adapt these schools' best practices to suit the Brazilian culture and context.

‘You must always try the impossible’, he says. This case study presents the story of an exceptional institutional intrapreneur who championed and led the transformation of executive education in Brazil.

Book part
Publication date: 10 November 2016

Wanderley Marchi Júnior

In this chapter, I aim to present a review on the constitution of the sociology of sport as a subfield in Brazil. To do so, I start with the debate over its history, the current…

Abstract

In this chapter, I aim to present a review on the constitution of the sociology of sport as a subfield in Brazil. To do so, I start with the debate over its history, the current status of this academic area and the factors that led to its development. Additionally, I present the main organizations, funding institutions, and the events that support this field. I briefly identify the main postgraduate programs in the country that enable sociological research in sport, mapping their distribution geographically. Next, I present some introductory works of reference on the sociology of sport in Brazil, as well as discussing some authors that were and are key to the field. I highlight the main topics of interest in Brazilian sociology of sport as well as their methodological models and the main theoretical bases of analysis used by late and early career researchers. In conclusion, I evaluate the comprehension and the representation of sport in society and in the academy, pointing to some future perspectives of development and consolidation of the sociology of sport in Brazil.

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Sociology of Sport: A Global Subdiscipline in Review
Type: Book
ISBN: 978-1-78635-050-3

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Book part
Publication date: 18 April 2011

Elizabeth de Melo Rico

Recently, at the UN Climate Change Conference in Copenhagen (COP 15),1 in December 2009, we kept our eyes on the political representatives of the countries present, in the hope…

Abstract

Recently, at the UN Climate Change Conference in Copenhagen (COP 15),1 in December 2009, we kept our eyes on the political representatives of the countries present, in the hope that decisions would be made that could restrain global warming, soil exhaustion levels, predatory deforesting, the near absence of potable water, the disappearance of animal and plant species and the damage caused by the pollution imposed on nature. Although with great caution, it was expected that the industrialised2 nations, led by the United States,3 which over the years have reached a high level of economic and social development, would lead the negotiations, alongside China4 and the so-called emerging nations (India5 and Brazil, among others) that are now pursuing economic and social development, taking urgent measures with effectiveness and climatic justice, seeking to control global imbalance.

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Governance in the Business Environment
Type: Book
ISBN: 978-0-85724-877-0

Book part
Publication date: 9 March 2015

Paulo F. Petersen

Fighting the drought. Based on this idea, for almost two centuries now the Brazilian State has elaborated policies and programmes intended to stimulate rural development in the…

Abstract

Fighting the drought. Based on this idea, for almost two centuries now the Brazilian State has elaborated policies and programmes intended to stimulate rural development in the semiarid region of the country. It is this idea which has nourished the illusion that immense infrastructures need to be built to capture, store and transport large volumes of water in order to supply production activities in the region. Associated with this proposal is the attempt to reproduce the same pattern of development adopted in other Brazilian biomes, the main characteristic of which is the use of monoculture practices on large properties managed according to entrepreneurial modes of production. However the rich social experience promoted by rural worker organizations in the region has challenged this model by proposing living with the semiarid (Convivência com o Semiárido) as the guiding principle for alternative trajectories of development. Inspired by the experience of territorial development under way in the Agreste da Borborema region of Paraíba state, the chapter shows that the evolution of these new paths of development depends on revitalizing and mobilizing locally available resources, such as ecological potentials, social mechanisms for organizing labour and for producing and sharing knowledge, local forms of connecting food production to consumption and so on. The text concludes by emphasizing the need to design and implant institutional frameworks that enable a more balanced distribution of power between the State and civil society organizations, thereby allowing the latter to assume a more substantial role in identifying and managing endogenous resources that underpin self-centred development strategies.

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Constructing a New Framework for Rural Development
Type: Book
ISBN: 978-1-78441-622-5

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Book part
Publication date: 1 January 2004

Francis Musa Boakari

Though poverty is one of the consequences of the lack of education, this latter can be the solution to poverty, particularly when children and youngsters are prioritized in…

Abstract

Though poverty is one of the consequences of the lack of education, this latter can be the solution to poverty, particularly when children and youngsters are prioritized in school. And in the fight against inequality, education for the development of human beings is the key, especially if we want to save children and adolescents in order to guarantee the future.

Details

Suffer The Little Children
Type: Book
ISBN: 978-0-76230-831-6

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