Brazilian nonprofit organizations and the new legal framework: an institutional perspective

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Published: Sep 12, 2018
DOI: https://doi.org/10.1590/S1415-65552006000500011
Keywords:
institutional theory, nonprofit sector, organization inertia

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Mário Aquino Alves
Fundação Getulio Vargas
Natália Massaco Koga
Fundação Getulio Vargas

Abstract

The purpose of this study is to understand the impact of the new Brazilian legislation regulating partnerships between the State and Civil Society (Nonprofit) Organizations between 1999 and 2002. The passing of Law No. 9790/99 - known as the Nonprofit Law - created the legal concept of Organizações da Sociedade Civil de Interesse Público - OSCIPs (Public Interest Civil Society Organizations). Based on an exploratory survey, this study, using the Institutional Theory, allowed the analysis of how older organizations (NGOs and traditional social benefit organizations) resisted to the adoption of the OSCIP standard due to organizational inertia, while acceptance of the model was greater among younger organizations, in a clear coercive and normative isomorphic development.

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How to Cite
Alves, M. A., & Koga, N. M. (2018). Brazilian nonprofit organizations and the new legal framework: an institutional perspective. Journal of Contemporary Administration, 10(spe), 213-234. https://doi.org/10.1590/S1415-65552006000500011
Issue
Vol. 10 (2006): Special Issue - 2006
Section
Special Forum: Institutional Theory in Brazilian Organizational States

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Author Biographies

Mário Aquino Alves, Fundação Getulio Vargas

Doutor em Administração de Empresas pela Escola de Administração de Empresas de São Paulo (EAESP) da Fundação Getulio Vargas (FGV). Professor Assistente da EAESP/FGV. Suas áreas de interesse em pesquisa são terceiro setor, responsabilidade social corporativa, diversidade e ações afirmativas e análise do discurso.

Natália Massaco Koga, Fundação Getulio Vargas

Mestre em Administração Pública pela Escola de Administração de Empresas de São Paulo (EAESP) da Fundação Getulio Vargas (FGV). Suas áreas de interesse em pesquisa são terceiro setor e políticas públicas.