Search results

This chapter is designed with the aim to determine the influence of sociodemographic variables on the capacity to generate social enterprises, such as sex, the student’s country, if only they study or if they study and work, as well as if they participate or direct a social enterprise in university students of Latin American business schools. This research adopted an inductive quantitative approach using a questionnaire. The participants were university students of business schools from Colombia, Mexico and Peru. Second-generation structural equation method (SEM-PLS) was used to analyse the results, using the SmartPLS 3.2.7 software applied to data on 3,739 university students. The results suggest that the entrepreneur role, labour situation, country and sex have a moderating effect in the relation between entrepreneurial orientation and entrepreneurial intention. Also, by using resampling technique Bootstrapping (5,000 times,p < 0.01), significance of the trajectory coefficients (beta) and effect size of the coefficients (beta) were measured to demonstrate significance. Finally, with this research the authors ascertain that entrepreneurial orientation positively influences entrepreneurial intention. thus explaining 42.4% of its variance. This chapter is the first attempt on investigating in university students of Latin American business schools about factors of entrepreneurship orientation and entrepreneurship intention, and has strong potential to contribute to development of policies and strategies to promote the growth of entrepreneurship activities in the universities.

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.