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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.

Details

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: 18 December 2020

Amaranta Saguar García

More than 20 songs by Spanish and non-Spanish bands about the Castilian lord and epic hero Rodrigo Díaz de Vivar, El Cid, account for the topicality of the Hispanic Middle Ages in…

Abstract

More than 20 songs by Spanish and non-Spanish bands about the Castilian lord and epic hero Rodrigo Díaz de Vivar, El Cid, account for the topicality of the Hispanic Middle Ages in heavy metal. This chapter explores how diversely El Cid is addressed in 10 of these songs, in particular, from the perspectives of reception theory and both the cultural background of the band (Spanish or non-Spanish) and the language in which the lyrics are written (Spanish or English). Through detailed textual analysis and contextualisation, I will examine how, for Spanish (and Spanish-American) bands, El Cid serves the purpose of naturalising the stereotypical heavy-metal medieval knight, thereby functioning as a vindication of Hispanic cultural heritage within what is perceived to be an Anglo-American (and Germanic-Nordic) dominated musical scene. By contrast, non-Spanish bands resort primarily to El Cid to refresh the overused motif of the medieval knight, but sometimes in a more connoted manner as well, in which his iconic value as a Moor-slayer and a defender of the Western white Christian principles is highlighted. Moreover, I will discuss the appropriation and re-appropriation of El Cid by, respectively, non-Spanish and Spanish heavy metal bands, from the point of view of cultural appreciation and appropriation, and Islamophobia.

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Multilingual Metal Music: Sociocultural, Linguistic and Literary Perspectives on Heavy Metal Lyrics
Type: Book
ISBN: 978-1-83909-948-9

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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.

Details

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

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