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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.

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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: 4 December 2023

Asad Abbas, Hussein Haruna, Anil Yasin Ar and Danica Radovanović

The 17 Sustainable Development Goals (SDGs) of the United Nations (UN) gained attention, particularly SDG 4 which focuses on quality education. Tecnologico de Monterrey, popularly…

Abstract

The 17 Sustainable Development Goals (SDGs) of the United Nations (UN) gained attention, particularly SDG 4 which focuses on quality education. Tecnologico de Monterrey, popularly known as TEC, is one of the few elite private universities in Mexico that took significant steps to enhance the quality of education amidst the COVID-19 pandemic, in view of students’ career plans. In this empirical research, an online survey was employed to investigate the mediating role of peers’ feedback on team-based learning (TBL) and career planning skills among university students. The study included 86 students from bachelor’s and master’s programmes. IBM SPSS version 26 and PROCESS Macro v 3.5 were used for the quantitative data analysis. The results confirm that peers’ feedback partially mediates the relationship between TBL and the career planning skills of students. This study provides recommendations to university authorities to develop educational policies in-line with SDG 4, thoroughly revise course curricula of the degree programmes offered, and include online learning activities for solving problems in the current world scenario.

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Higher Education for the Sustainable Development Goals: Bridging the Global North and South
Type: Book
ISBN: 978-1-80382-526-7

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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: 25 February 2021

Rosalina Pisco Costa

Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the…

Abstract

Purpose: This chapter focuses on the relations between aging and the perception about the families’ quality of life in a medium-sized Portuguese city. Departing from the descriptions of individuals living with at least one child under 14 years of age, particular emphasis is put on how young adults perceive and incorporate into their speeches the presence and role of non-cohabiting elderly, namely their parents and in-laws, as an expression of the quality of life they experience.

Design/methodology/approach: Data rely on episodic interviews conducted with both men and women with young children (3–14 years old), within a broader sociological research devoted to the study of family rituals. The data collected was analyzed using qualitative techniques of content analysis with the help of NVivo software (QSR). The data is presented recurring to contextualized narratives.

Findings: Data analysis allows to conclude that geography matters in the perception that young adults have when reflecting upon the role of the elderly surrounding them, either their parents or in-laws. The presence and coexistence of generations are perceived as “priceless,” a “fortune,” and a “privilege,” possible in a medium-sized city, where everything is close enough to thicken the informal intergenerational solidarities between grandparents, parents, and grandchildren. Behind the scenes, data, furthermore, discloses unpredictable tensions arising mainly regarding children’s education, rules, and behavior.

Originality/value: This chapter contributes to shed light into the daily life of elderly people who are still independent and active, and the seemingly invisible presence and unimportant role they play in their children and grandchildren’s lives.

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Aging and the Family: Understanding Changes in Structural and Relationship Dynamics
Type: Book
ISBN: 978-1-80071-491-5

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Book part
Publication date: 28 May 2021

Beatriz Elena Inzunza Acedo

Purpose: The first objective is to explore how narcotelenovelas and news can be compared in their representation of drug violence and figures. The second is to explore a method…

Abstract

Purpose: The first objective is to explore how narcotelenovelas and news can be compared in their representation of drug violence and figures. The second is to explore a method which identifies intertextual references in fiction by contrasting them with journalistic reports. Methodology/approach: Qualitative content analysis is of three narcotelenovelas: El Señor de los Cielos, El Chapo, and Narcos: México. After documenting clear historical references and figures, a search was made through news engines and portals to make a comparison of the fictional versus journalistic representation of such references. Findings: Many elements of narcotelenovelas such as events and public figures are highly comparable to those described in news. While producers openly warn that they changed facts for dramatic purposes, it’s possible to propose hypotheses in which audiences construct their historical memories based on fictional narratives. Research limitations: This chapter does not offer an exhaustive list of intertextual references from all three narcotelenovelas. Originality/value: This type of comparative analysis between fiction and journalism hasn’t been explored for the study of narcoculture media products. The author poses a hypothesis, in which fiction contributes significantly to collective memories and imaginaries, especially when it appeals to historical references audiences might identify.

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Mass Mediated Representations of Crime and Criminality
Type: Book
ISBN: 978-1-80043-759-3

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Book part
Publication date: 29 November 2012

Iolanda Barbeitos

Abstract

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Knowledge Management in Tourism: Policy and Governance Applications
Type: Book
ISBN: 978-1-78052-981-3

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