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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.

Literature has long been discussing indigenous forms of informal practices whose cultural origins are concealed. We first seek to provide a contextualization of the importance of an informal practice that is salient within the Brazilian culture – the Brazilian jeitinho. We then provide a historical background of the jeitinho, as well as an attempt to come up with a definition of the construct, which is by no means a definitive one. We explore how the jeitinho plays a role in the Brazilian organizational scenario, which may be useful for international companies aiming to do business in the country. Finally, we present a set of recommendations as how to deal with jeitinho in organizational-related occasions, drawing on the Brazilian historian Sérgio Buarque de Holanda's “cordial man” concept, which suggests that the roots of Brazilian culture lie in the patriarchal environment of the colonial period. We do not have in this chapter the intention of characterizing the multiplicity of Brazilian business practices, what would be an impossible task to accomplish in light of the enormous diversity of social contexts in Brazil. What we present in the chapter are some concepts and tools for working with and, fundamentally, understanding the organizational and social process the Brazilian context, which we hope may be useful for those interested in doing business in or with Brazil.