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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.

Okara, which is the residue of hydrosoluble extract from soybean obtained after soymilk and tofu production, has high nutritional value and can be used for ingredient in specific food products. This study aims to evaluate the production and properties (physicochemical, microscopical and functional ones) of okara flour (OF) obtained from okara as a by-product of soymilk and tofu production.

Wet okara resulted from the soymilk process underwent convective drying up to reach mass stability (60°C for 12 h). OF properties were analyzed by official methods by AOAC, i.e. mineral composition was evaluated by atomic absorption equipment; color; water absorption index (WAI); milk absorption index (MAI); oil absorption capacity (OAC); and foam capacity (FC) required mixtures with water, milk and oil, separation and gravimetry, respectively; and microstructure was determined by a scanning electron microscope.

Results showed the potential OF has as a source of protein (24.74 g/100 g) and dietary fiber (58.27 g/100 g). Regarding its color after the drying process, OF was markedly yellow (b* parameter 20.16). Its WAI was 3.62 g/g, MAI was 4.33 g/g, OAC was 3.68 g/g and FC was 1.32 per cent. The microscopic analysis of OF showed that both loose and agglomerated particles had irregular structures and indefinite forms.

Production of flour from wet okara can be an alternative use of this by-product. This study showed important characteristics of OF and its possible application to the food industry. Thus, OF was shown as a potential ingredient with high nutritional value.

The purpose of this paper is to examine the impact of agricultural credit on technical efficiency of Ghanaian maize farmers using a unique dataset drawn from the database of Sub-Saharan Africa’s intensification of food crops agriculture (Afrint II) in 2008 period.

In this study, a two-stage estimation procedure is employed to determine impact of agricultural credit on technical efficiency of Ghanaian maize farmers. The first stage utilized probit model while the second stage utilized stochastic frontier approach to estimate impact of credit on technical efficiency of Ghanaian maize farmers.

The study found that farmers are producing below the frontier with average technical efficiency of 47 percent. Policy variables such as credit access; education, extension access and farm size played a stronger role in technical efficiency. Agricultural credit in particular increased technical efficiency by 3.8 percent.

The results should not be extended to the impact of agricultural credit on economic efficiency since the allocative efficiency component is not considered in this study. Also, caution should be taken in the interpretation of these results because the data could not permit the incorporation of all variables that might affect technical efficiency.

The originality of the paper and its contribution to existing literature largely lies from the use of a unique dataset to find evidence of the impact of credit on efficiency in Ghana.

This paper aims, first, to advance the current understanding about the impact of innovation in non-traditional exports, and, second, to provide insights about the structure of emergent economies often not regarded by traditional innovation and export theories.

A longitudinal analysis using panel data based on Box Jenkins’ theory was conducted, so to identify statistically significant variables on export performance, regarding expenditure on research, development and innovation (R&D + I) activities, ICT and specialized training and formation.

This study suggests the need to design public policies aimed at stimulating innovation in potential export sectors, as a mechanism for competitive development and growth in emergent economies such as Colombia.

The introduction of innovations in goods and services exports has become more important in economies, such as the Colombian ones, where globalization openness processes force to establish minimum competitiveness levels regarding the international standards.