Brazilian Nonprofit Organizations and the New Legal Framework: an Institutional Perspective

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Main Author: Mário Aquino Alves
Format: Artículo científico
Language:en
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração 2006
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author Mário Aquino Alves
author_facet Mário Aquino Alves
contents Brazilian Nonprofit Organizations and the New Legal Framework: an Institutional Perspective Mário Aquino Alves Natália Massaco Koga Administración y Contabilidad nonprofit sector institutional theory organization inertia The purpose of this study is to understand the impact of the new Brazilian legislation regulating partnershipsbetween 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 deInteresse Público – OSCIPs (Public Interest Civil Society Organizations). Based on an exploratory survey, thisstudy, using the Institutional Theory, allowed the analysis of how older organizations (NGOs and traditionalsocial benefit organizations) resisted to the adoption of the OSCIP standard due to organizational inertia, whileacceptance of the model was greater among younger organizations, in a clear coercive and normative isomorphicdevelopment. 2006 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84130206 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.2 Vol.3
format Artículo científico
id redalyc_84130206
institution Redalyc
language en
publishDate 2006
publisher Associação Nacional de Pós-Graduação e Pesquisa em Administração
spellingShingle Brazilian Nonprofit Organizations and the New Legal Framework: an Institutional Perspective
Mário Aquino Alves
Administración y Contabilidad
nonprofit sector
institutional theory
organization inertia
Brazilian Nonprofit Organizations and the New Legal Framework: an Institutional Perspective Mário Aquino Alves Natália Massaco Koga Administración y Contabilidad nonprofit sector institutional theory organization inertia The purpose of this study is to understand the impact of the new Brazilian legislation regulating partnershipsbetween 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 deInteresse Público – OSCIPs (Public Interest Civil Society Organizations). Based on an exploratory survey, thisstudy, using the Institutional Theory, allowed the analysis of how older organizations (NGOs and traditionalsocial benefit organizations) resisted to the adoption of the OSCIP standard due to organizational inertia, whileacceptance of the model was greater among younger organizations, in a clear coercive and normative isomorphicdevelopment. 2006 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84130206 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.2 Vol.3
title Brazilian Nonprofit Organizations and the New Legal Framework: an Institutional Perspective
topic Administración y Contabilidad
nonprofit sector
institutional theory
organization inertia
url https://www.redalyc.org/articulo.oa?id=84130206