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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.

The purpose of this paper is to investigate the extent to which the organizational commitment and job satisfaction influence intent to turnover.

Following a quantitative approach regarding methodological aspects of this research, a case study was carried out in a company of information technology and communication located in Porto Digital, in the Northeast of Brazil. A data collection technique with 172 forms, a self-administered form with 18 closed questions with a Likert-type scale and an open questionnaire were used. In this analysis, Statistical Package for the Social Sciences (SPSS) software was used as the technique; besides the descriptive statistics, a correlation was made between dependent variables (intention of rotation) and independent variables (affective, normative, instrumental and work satisfaction). The level of organizational commitment in its three dimensions (affective, normative and instrumental), the job satisfaction in its five dimensions (satisfaction with nature of the task, with leadership, with colleagues, with salary and promotions) and the level of intent to turnover from the respondents were investigated.

The results suggest that affective and normative commitments and satisfaction with pay, satisfaction with promotions and satisfaction with the nature of the work are correlated with the intention of negative turnover significantly. Among the demographic factors, only the age showed a negative correlation with intent to turnover. By performing multiple regression analysis, we identified that the variables that most impacted the turnover intention are affective commitment, satisfaction with salary and normative commitment. The qualitative portion of this study was accomplished through a content analysis of the open question of the form. Finally, one of the main considerations is the findings that revealed variables other than those adopted in the study, which influence the permanence of the respondents.

Among the limitations of the research a single case study is highlighted that replicates the experience in other ICT companies to verify if the results found are similar in other organizations and in other segments. The findings direct the construction and validation of new scales, the creation of qualitative protocols to identify the variables that influence the retention of a specific group of individuals to serve as a guide for the elaboration of a questionnaire, as well as creation of surveys of longitudinal nature to correlate the data of intention of rotation with the effective turnover.

Based on the results, organizations can reduce voluntary evasion by adjusting actions, policies and practices, directing those responsible for People Management to attract and retain good employees. It should be emphasized that voluntary turnover should be treated as one of the management indicators of greater relevance by organizations, representing a thermometer of all human capital management.

The monitoring of employment and unemployment levels is part of the public policy agenda for generating employment and income in Brazil. For organizations, employee turnover can and should be managed and monitored so that appropriate levels are found and their consequences are minimized through effective solutions. The results are important both for technology-based organizations and for all stakeholders interested in the subject as the public power.

Although in the international literature turnover is a topic of study for many years, in the Brazilian context, there is a shortage of research on the subject, specifically in the sector of advanced technology where there is a great lack of skilled labor, a fierce competition and where to keep employees standard high becomes a survival factor. This study may contribute to the exploration in the local literature, as it will help locate the academy on the Brazilian reality and open the doors to new research works on turnover and its possible correlations with other variables besides organizational commitment and job satisfaction.