Search results

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.

Emerging market MNEs often seek to advance their domestic competitive advantage through a springboard FDI strategy, which typically takes the form of an acquisition into a developed market (DM) for knowledge resources. We argue that if this strategy is effective and beneficial, then an emerging market parent firm would seek for higher ownership and control in its later domestic acquisitions. Such benefits would be higher if there are richer knowledge resources in a DM subsidiary or in a DM local network. Such benefits would also increase over time because of the accumulation of new knowledge back home. Using a sample of 1,303 complete domestic acquisitions made by 713 Turkish firms over the period of 1987–2013, including 196 deals involving a springboard FDI strategy, we have found highly supportive empirical evidence. It is found that holding a DM subsidiary by a Turkish parent firm is associated with 33.047% higher ownership in a later domestic acquisition. Both research and practical implications are discussed.

This chapter presents a discussion on the development of the Brazilian education system. In the introduction, we resume the local and regional contexts and their relation to the global scenario using a historical-temporal perspective, focusing on the peculiarities of our political and democratic profile, Brazilian educational public policies, economy and social system. We descriptively reconstructed the beginnings of formal education: missionary and colonial education, independence and post-independence expansion. We point out the objectives of education, its organization, administration, structure, operation and its interfaces with the policies on curriculum, evaluation and funding. The discussion of these policies shows their impacts on the education of teachers and students, as well as the relation between education and work in the context of an approach of cycles and the neoliberal perspective. Beyond this, under the perspective of contextual influences, we have identified and described how OECD contributed to incorporate the analysis of comparative development indexes through which it is possible to re-discuss education quality, equity and other aspects. The understanding of all concepts used was broadened by a reformulation, not only due to the effects of the pandemic but also by a profound political and economic crisis that points toward an unprecedented historic setback in the democratic context.