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The purpose of this study is to investigate how the process of becoming an entrepreneur in the cooperation and poverty contexts takes place.

This study adopted a phenomenological approach for data collection purposes. Autoscopy, which is a methodological device of reflective nature, was herein applied to a group of interlocutors comprising seven representatives of waste pickers’ cooperatives (RC). Data analysis focused on defining the meaning of participants’ speech was conducted in compliance with Interpretative Phenomenological Analysis guidelines.

The current findings have shown that becoming a representative of cooperatives involves mobilization toward empowerment and a sense of collectively doing on behalf of community interests. Moreover, these RCs become entrepreneurs in the poverty context, as they perceive opportunities, are persistent and take risks pursuing alternatives for both the survival and improvement of theirs own living conditions, and of others.

Adopting a reflective approach associated with an ontology of becoming could have led to deeper results if the current research was a longitudinal study, rather than a cross-sectional one.

Training programs provided for waste pickers should take into consideration that their learning process is mainly based on practice.

Behaviors disclosed by participants toward fostering collective and entrepreneurial actions in the poverty context may be an inspiration for future changes.

The methodological option for adopting a reflective approach resulted in a contribution device that is barely applied to research in the management field; thus, the current investigation can introduce a new pathway for further research.

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.