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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.

Scholars have long argued that churches play a critical role in mobilizing communities marginal to the political process, primarily by pooling resources, disseminating information, and providing opportunities for members to develop community networks, leadership, and civic skills. However, recent research suggests that churches only serve as effective mobilizing institutions when they engage in direct political discussion and recruitment. Even so, churches may face economic, legal, and institutional barriers to entering the political sphere, and explicit political speech and action remain rare. Through an analysis of two years of ethnographic fieldwork following faith-based community organizers attempting to recruit Spanish speakers throughout a Catholic Archdiocese into a campaign for immigrant rights, this paper explores the institutional constraints on church political mobilization, and how these are overcome to mobilize one of the most politically marginal groups in the United States today: Hispanic undocumented immigrants and their allies. I argue that scholars of political engagement must look beyond the structural features of organizations to consider the effects of their institutionalized domains and practices. While churches do face institutional barriers to political mobilization, activists who specialize their recruitment strategy to match the institutional practices of the organizations they target can effectively overcome these barriers to mobilize politically alienated populations.

The relevance of entrepreneurship in the economic systems of the regions is well documented. Recently, a new concept has emerged in the entrepreneurship literature, entrepreneurial ecosystem (EE), to analyze the dynamics of a given territory and its outputs and impact upon entrepreneurship. Moreover, it is also well documented the close relationship between entrepreneurship and family business (FB). Keeping in mind the multidimensionality of the latter, its scholars are beginning to look into the entrepreneurial elements embedded in the family processes and the influence of context.

After an extensive literature review made, a significant gap was found, given the historical relevance that FB (SMEs the vast majority) have in the global economic systems. A FB entrepreneurial ecosystem (FBEE) model is proposed based on the data collected from two case studies, on Portugal's wine industry, and Mexico's shoe industry, both artisan industries confronted with the urge to reinvent and adapt to face deep market and industry changes.

The results should indicate the feasibility of proposing a second level on the theory of EE, the FBEE, where both the family and business itself ultimately play a vital role in its success and impact the whole system.