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American businesses, like American politicians, often seek the quick fix that is best communicated by the short slogan. Quality is widely viewed as the American fix‐it‐all, with the result that the word appears with great frequency in slogans, advertisements, and business visions.
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…
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.
This chapter considers the provocative yet unexplored idea that a relationship exists between the nature by which a union wins recognition from an employer and the…
This chapter considers the provocative yet unexplored idea that a relationship exists between the nature by which a union wins recognition from an employer and the collective bargaining outcomes that are produced. Since at least the Ronald Reagan Administration, many trade, service and industrial unions in the United States have deployed alterative means to win recognition. Unions have negotiated a host of neutrality and card-check agreements as alternatives to petitioning for elections under the auspices of the National Labor Relations Board. The use of these diverse organizing mechanisms has been well documented by numerous authors writing in the “union revitalization” genre, but what has not been done is the evaluation of the bargaining outcomes – effects – of different organizing tactics. The critical questions that have not been answered until now are, “What difference does it make how a union wins recognition?” Are the fortunes of newly organized union workers influenced by the way that they are brought into the labor movement? Based on a ten-year review of several successful union organizing cases, the findings from this chapter suggest that the key variable in gaining certification and ultimately a first contract is the ability of the union to leverage power and to do so in a timely manner.