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.

This study aims to analyse the development of social enterprises in the UK, in the context of the increased need for creative solutions to ameliorate deprivation and deliver effective public services.

The investigation draws on a mixed method approach from a postal survey of 102 social enterprises complemented by detailed analysis of two selected cases and key informant interviews.

The results of the study show that there is a paradigm shift in the practice and conceptualisation of social enterprises in South Yorkshire, as they are increasingly taking a more corporate approach to achieve their outcomes.

The study is limited to social enterprises in South Yorkshire, UK. Further comparative analysis in other regions and social contexts is required to explore if these results are widely applicable.

This study is of potential benefit to researchers and those involved in formulating policies for the development and support of social enterprise.

The study contributes to the extant literature by investigation of the development of social enterprise in competitive markets, which is an area that requires further academic scrutiny. The South Yorkshire region presents an interesting case that extends our understanding of the operations of social enterprises in the UK, given the high levels of deprivation because of the steady decline of its industrial base (Bache and Chapman, 2008).