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The purpose of this paper is to provide practical justification for performance measurement and management within a collaborative business network. The basic performance measurement indicators are elaborated within the scope of this research.

Performance measurement techniques are highlighted through the application of an ICT‐based solution approach, with special focus on business collaboration among small and medium sized enterprises (SMEs).

From the basic need to measure the performance of individual partners within a business network, this research proposes a generic framework and process flow with the objective of evaluating the individual partners in terms of various performance indicators such as key success factors (KSF), key performance factors (KPF) and key performance indicators (KPI). The outcomes from this framework or process flow will help partners in the network to build valuable trust, cooperation and coordination.

The focus of this paper is to demonstrate the methodological approach of measuring the performance through identifying and prioritizing the performance indicators (KSF, KPF, KPI) among collaborative partners and to highlight their importance for successful business operations.

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.