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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 neighbourhoods surrounding social housing are often characterised by poverty, high rates of unemployment, community violence and other social stress factors that are often linked with adverse childhood experiences, including diverse forms of family, community and institutional violence against children. Based on the sociology of childhood, which considers children as active subjects with rights and promotes a critical understanding of their participation in matters that concern them, this chapter reviews participatory research with children, highlighting the importance of hearing their voices, to sustain their key role in building knowledge about them and the contexts in which they live. In this case, children participated in research to provide a deeper understanding of their needs in their neighbourhood, the role of their families and communities and what they needed to improve the quality of their lives.

Entrepreneurship education should catch up with the current developments in today’s digitally interconnected and virtual world. As all forms of conducting business become digital, essentially entrepreneurship needs a new digital competence-based learning approach. This chapter proposes a Digital Communications competency profile that every modern entrepreneur should possess. The proposed profile incorporates digital marketing (DM) as it recognises the need for major changes in entrepreneurship educational programmes. The proposal is based on an extensive literature review, which reveals that future demand for competencies goes beyond basic traditional entrepreneurship skills to include digital communication. It is shown that future entrepreneurs should possess advanced communication skills, in DM, which includes social media marketing, digital marketing strategies, search engine optimisation, content marketing and E-mail marketing. These competencies would facilitate customer involvement and open innovation. As a result, via the process of co-creation creative ideas can be transformed into successful products and services. The modern entrepreneurship profile underlines the paramount role of digital communications skills, which should be incorporated in entrepreneurship educational programmes.