Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras.

In the 29 years following \"Our Common Future\" by the United Nations, there is considerable debate among governments, civil society, interest groups and business organisations about what constitutes sustainable development, which constitutes evidence for a contested discourse concerning sustainability. The purpose of this study is to understand this debate in the developing economic context of Brazil, and in particular, to understand and critique the social and environmental accounting [SEA] discursive constructions relating to the State-owned, Petrobras as well as to understand the Brazilian literature on SEA. The discourse theory [DT]-based analysis employs rhetorical redescription to analyse twenty-two reports from Petrobras from 2004-2013. I investigate the political notions by employing the methodological framework of the Logics of Critical Explanation [LCE]. LCE engenders five methodological steps: problematisation, retroduction, logics (social, political and fantasmatic), articulation and critique. The empirical discussion suggests that the hegemony of economic development operates to obfuscate, rhetorically, the development of sustainability, so as to maintain the core business of Petrobras conceived as capital accumulation. Equally, these articulations also illustrate how the constructions of SEA operate to serve the company\'s purpose with few (none) profound changes in integration of sustainability. The Brazilian literature on SEA sustains the status quo of neo-liberal market policies that operate to protect the dominant business case approach to maintain an agenda of wealth-creation in relation to social and environmental needs. The articulations of the case manifested in policies regarding, for example, corruption, which involved over-payments for contracts and unsustainable practices relating to the use of fossil fuels and demonstrated that there was antagonism between action and disclosure. The corruption scandal that emerged after SEA disclosures highlighted the rhetorical nature of disclosure when financial resources were subtracted from the company for political parties and engineering contractors hid facts through incomplete disclosures. The articulations of SEA misrepresent a broader context of the meanings associated with sustainability, which restricted the constructions of SEA to principally serve and represent the intention of the most powerful groups. The significance of SEA, then is narrowed to represent particular interests. The study argues for more critical studies as limited Brazilian literature concerning SEA kept a \'safe distance\' from substantively critiquing the constructions of SEA and its articulations in the Brazilian context. The literature review and the Petrobras\' case illustrate a variety of naming, instituting and articulatory practices that endeavour to maintain the current hegemony of development in an emerging economy, which allows Petrobras to continue to exercise significant profit at the expense of the social and environmental. The constructed idea of development in Petrobras\' discourses emphasises a rhetoric of wider development, but, in reality, these discourses were the antithesis of political, social and ethical developmental issues. These constructions aim to hide struggles between social inequalities and exploitation of natural resources and constitute excuses about a fanciful notion of rhetorical and hegemonic neo-liberal development. In summary, this thesis contributes to the prior literature in five ways: (i) the addition of DT to the analysis of SEA enhances the discussion of political elements such as hegemony, antagonism, logic of equivalence/difference, ideology and articulation; (ii) the analysis of an emerging economy such as Brazil incorporates a new perspective of the discussion of the discourses of SEA and development; (iii) this thesis includes a focus on rhetoric to discuss the maintenance of the status quo; (iv) the holistic structure of the LCE approach enlarges the understanding of the social, political and fantasmatic logics of SEA studies and; (v) this thesis combines an analysis of the literature and the case of Petrobras to characterise and critique the state of the Brazilian academy and its impacts and reflections on the significance of SEA. This thesis, therefore, argues for more critical studies in the Brazilian academy due to the persistence of idea of SEA and development that takes-for-granted deep exclusions and contradictions and provide little space for critiques.

Measuring the Social Identity of Entrepreneurs: Scale Development and International Validation

Recent research indicates that social identity theory offers an important lens to improve our understanding of founders as enterprising individuals, the venture creation process, and its outcomes. Yet, further advances are hindered by the lack of a valid scale that could be used to measure founders' social identities - a problem that is particularly severe because social identity is a multidimensional construct that needs to be assessed properly so that organizational phenomena can be understood. Drawing on social identity theory and the systematic classification of founders' social identities (Darwinians, Communitarians, Missionaries) provided in Fauchart and Gruber (2011), this study develops and empirically validates a 12-item scale that allows scholars to capture the multidimensional nature of social identities of entrepreneurs. Our validation tests are unusually comprehensive and solid, as we not only validate the developed scale in the Alpine region (where it was originally conceived), but also in 12 additional countries and the Anglo-American region. Scholars can use the scale to identify founders' social identities and to relate these identities to micro-level processes and outcomes in new firm creation. Scholars may also link founders' social identities to other levels of analysis such as industries (e.g., industry evolution) or whole economies (e.g., economic growth).

Measuring the Social Identity of Entrepreneurs: Scale Development and International Validation

Social identity theory offers an important lens to improve understanding of founders as enterprising individuals, the venture creation process, and its outcomes. Yet, further advances are hindered by the lack of valid scales to measure founders’ social identities. Drawing on social identity theory and a systematic classification of founders’ social identities (Darwinians, Communitarians, and Missionaries), we develop and test a corresponding 15-item scale in the Alpine region and validate it in 13 additional countries and regions. The scale allows identifying founders’ social identities and relating them to processes and outcomes in entrepreneurship. The scale is available online in 15 languages.

Linking superiority bias in the interpersonal and intergroup domains

The author conducted 2 studies to explore the link between superiority bias in the interpersonal and intergroup domains. Australian university students evaluated the extent to which various personality traits were more or less applicable to themselves than to other Australian university students in general. They then evaluated the extent to which the same traits were more or less applicable to Australians than to people from other countries in general. As expected, the more participants evaluated themselves as superior to other university students, the more they evaluated Australians as a whole as superior to people from other countries. This link between interpersonal and intergroup superiority biases explained 22.1% of variance in Study 1 and 33.6% of variance in Study 2. The author interprets the results of the 2 studies as support for fundamental principles of social identity theory: (a) that self-concept consists of not only one's personal self but also the social groups to which one belongs and (b) that people are motivated to view both levels of self in a relatively positive fashion.

Individualist and collectivist norms: when it's ok to go your own way

We conducted two studies to investigate the influence of group norms endorsing individualism and collectivism on the evaluations of group members who display individualist or collectivist behaviour. It was reasoned that, overall, collectivist behaviour benefits that group and would be evaluated more positively than would individualist behaviour. However, it was further predicted that this preference would be attenuated by the specific content of the group norm. Namely when norms prescribed individualism, we expected that preferences for collectivist behaviour over individualist behaviour would be attenuated, as individualist behaviour would, paradoxically, represent normative behaviour. These predictions were supported across two studies in which we manipulated norms of individualism and collectivism in an organizational role-play. Furthermore, in Study 2, we found evidence for the role of group identification in moderating the effects of norms. The results are discussed with reference to social identify theory and cross-cultural work on individualism and collectivism. Copyright (C) 2002 John Wiley Sons, Ltd.

Implications of social capital for the inclusion of people with disabilities and families in community life

This paper seeks to ascertain the usefulness of the theory of social capital as a framework for developing and sustaining the inclusion of people with disabilities and families in community life. We discuss the theoretical elements of social capital and assess its relevance when understanding both the experiences of people with disabilities and their families and the possible implications for policy and programme efforts to promote inclusion. Preliminary findings from two studies of the experiences and social networks of people with disabilities and their families in communities in regional and rural Australia are presented. It is argued that to date, people with disabilities and their families have largely been excluded from the broader social capital debate and that social capital thinking has had minimal influence on efforts to achieve the inclusion of people with disabilities into community life. It is further argued that new paradigms of support are needed that build capacity and social capital through working alongside individuals and families to influence not only outcomes for them, but also for the communities on which they live. The local area coordination model as it has developed in Australia since 1989 provides some instructive signposts for integrating individual, family and community approaches. It is concluded that social capital theory can make a contribution to inclusion theory and practice but we should use it with circumspection.

The social identity perspective - Intergroup relations, self-conception, and small groups

The historical development, metatheoretical background, and current state of the social identity perspective in social psychology are described. Although originally, an analysis mainly of intergroup relations between large-scale social categories, and more recently an analysis with a strong social cognitive emphasis, this article shows that the social identity perspective is intended to be a general analysis of group membership and group processes. It focuses on the generative relationship between collective self-conception and group phenomena. To demonstrate the relevance of the social identity perspective to small groups, the article describes social identity research in a number of areas: differentiation within groups; leadership; deviance; group decision making; organizations; computer mediated communication; mobilization, collective action, and social loafing; and group culture. These art the areas in which most work has been done and which arc therefore best placed for further developments in the near future.

Impact of social group processes and functional diversity on communication in networked organizations

This study examines the role of social group processes in perceptions of effective communication in Australian Cooperative Research Centres (CRCs). Communication professionals in 25 CRCs discussed the barriers and opportunities for communication in their diverse networked organizations. Thematic analysis of the transcripts highlighted the contribution of social group processes to both barriers and opportunities. Communication challenges implicated the social identity of organizational members, many of which were associated with distinct structural aspects of these organizations. Opportunities for communication frequently involved features that implicated social identity, including taking advantage of existing organizational or industry identities, preventing conflicting identities from becoming salient, and promoting a collective CRC identity.

Why does social exclusion hurt? The relationship between social and physical pain

The authors forward the hypothesis that social exclusion is experienced as painful because reactions to rejection are mediated by aspects of the physical pain system. The authors begin by presenting the theory that overlap between social and physical pain was an evolutionary development to aid social animals in responding to threats to inclusion. The authors then review evidence showing that humans demonstrate convergence between the 2 types of pain in thought, emotion, and behavior, and demonstrate, primarily through nonhuman animal research, that social and physical pain share common physiological mechanisms. Finally, the authors explore the implications of social pain theory for rejection-elicited aggression and physical pain disorders.

When differences matter: Intergroup distinctiveness and the evaluation of impostors

The present study examined the effect of intergroup distinctiveness and group membership on evaluations of impostors. We predicted that ingroup members would be harsher than outgroup members on an impostor and that perceptions of intergroup distinctiveness would further moderate these evaluations. Specifically, we tested the social identity theory prediction that low intergroup distinctiveness would lead to greater derogation of the impostor (the 'reactive distinctiveness' hypothesis) against the self-categorization hypothesis that high intergroup distinctiveness would instigate more derogation of an impostor (the 'reflective distinctiveness' hypothesis). In this study, vegetarians (ingroup members) and meat eaters (outgroup members) were presented with a target claiming to be vegetarian, but caught indulging in a meat dish. We found that ingroup members derogated the impostor more and felt less pleased about discovering the impostor behaviour than did outgroup members. In line with the reflective distinctiveness hypothesis, the heightened derogation displayed by ingroup members only emerged when intergroup distinctiveness was high, an effect that was mediated by ratings of group identification. The discussion focuses on the different responses intergroup distinctiveness may evoke. Copyright (c) 2005 John Wiley & Sons, Ltd.

The moderating role of individual differences in the relation between transformational/transactional leadership perceptions and organizational identification

In this study, we examined the relationship between transformational/transactional leadership perceptions and organizational identification and further explored the moderating role of individual difference variables, such as separateness-connectedness self-schema, and positive and negative affectivity. Data from 502 services employees indicated significant positive effects of transformational and transactional leadership perceptions on organizational identification. Regarding the moderating role of individual differences, our data showed that the positive relationship of transformational leadership and organizational identification was stronger for individuals of low positive affectivity as well as for employees of high negative affectivity. In addition, results indicated that transactional leadership had a stronger positive effect on organizational identification for individuals characterized by a connected self-schema. (c) 2005 Elsevier Inc. All rights reserved.

Fear of crime in Brisbane - Individual, social and neighbourhood factors in perspective

Numerous theories apply to fear of crime and each are associated with different kinds of variables. Most studies use only one theory, though this study examines the relative importance of different kinds of variables across a number of theories. The study uses data from a survey of residents in Brisbane, Australia to examine the relative importance of individual attributes, neighbourhood disorder, social processes and neighbourhood structure in predicting fear of crime. Individual attributes and neighbourhood disorder were found to be important predictors of fear of crime, while social processes and neighbourhood structure were found to be far less important. The theoretical implications are that the vulnerability hypothesis and the incivilities thesis are most appropriate for investigating fear of crime, though social disorganization theory does provide conceptual support for the incivilities thesis. Although social processes are less important in predicting fear of crime than neighbourhood incivilities, they are still integrally related to fear of crime: they explain how incivilities arise, they buffer against fear of crime, and they are affected by fear of crime.

Cognitive change process during group cognitive behaviour therapy for depression

Background: This study extended that of Kwon and Oei [Kwon, S.M., Oei, T.P.S., 2003. Cognitive change processes in a group cognitive behavior therapy of depression. J. Behav. Ther. Exp. Psychiatry, 3, 73-85], which outlined a number of testable models based on Beck's cognitive theory of depression. Specifically, the current study tested the following four competing models: the causal, consequential, fully and partially interactive cognitive models in patients with major depressive disorder. Methods: A total of 168 clinically depressed outpatients were recruited into a 12-week group cognitive behaviour therapy program. Data was collected at three time points: baseline, mid- and at termination of therapy using the ATQ DAS and BD1. The data were analysed with Amos 4.01 (Arbuckle, J.L., 1999. Amos 4.1. Smallwaters, Chicago.) structural equation modelling. Results: Results indicated that dysfunctional attitudes, negative automatic thoughts and symptoms of depression reduced significantly during treatment. Both the causal and consequential models equally provided an adequate fit to the data. The fully interactive model provided the best fit. However, after removing non-significant pathways, it was found that reduced depressive symptom contributed to reduced depressogenic automatic thoughts and dysfunctional attitudes, not the reverse. Conclusion: These findings did not fully support Beck's cognitive theory of depression that cognitions are primary in the reduction of depressed mood. (c) 2006 Elsevier B.V. All rights reserved.

Demographic category membership and leadership in small groups: A social identity analysis

Developing the social identity theory of leadership (e.g., [Hogg, M. A. (2001). A social identity theory of leadership. Personality and Social Psychology Review, 5, 184-200]), an experiment (N=257) tested the hypothesis that as group members identify more strongly with their group (salience) their evaluations of leadership effectiveness become more strongly influenced by the extent to which their demographic stereotype-based impressions of their leader match the norm of the group (prototypicality). Participants, with more or less traditional gender attitudes (orientation), were members, under high or low group salience conditions (salience), of non-interactive laboratory groups that had instrumental or expressive group norms (norm), and a male or female leader (leader gender). As predicted, these four variables interacted significantly to affect perceptions of leadership effectiveness. Reconfiguration of the eight conditions formed by orientation, norm and leader gender produced a single prototypicality variable. Irrespective of participant gender, prototypical leaders were considered more effective in high then low salience groups, and in high salience groups prototypical leaders were more effective than less prototypical leaders. Alternative explanations based on status characteristics and role incongruity theory do not account well for the findings. Implications of these results for the glass ceiling effect and for a wider social identity analysis of the impact of demographic group membership on leadership in small groups are discussed. (c) 2006 Elsevier Inc. All rights reserved.

Does physical pain augment anxious attachment?

This study tested the hypothesis derived from social pain theory (MacDonald & Leary, 2005) that pain affect serves as a signal of perceived social exclusion. Participants ranging in experience of persistent physical pain completed measures of pain affect, anxious and avoidant attachment, anxiety, and depression. Higher levels of pain affect were found to relate to higher levels of anxious, but not avoidant, attachment. Further, anxious attachment partially mediated the relation between pain affect and emotional distress. These data support the conclusion that one reason individuals with persistent pain experience anxiety and depression is because of heightened concerns over rejection. The data also support the conclusion that anxious attachment is more strongly related to the fight-flight-freezing system than avoidant attachment.