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

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  • Mário Aquino Alves
  • Natália Massaco Koga

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.

Suggested Citation

  • Mário Aquino Alves & Natália Massaco Koga, 2006. "Brazilian nonprofit organizations and the new legal framework: an institutional perspective," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 10(spe), pages 213-234.
    • Handle: RePEc:abg:anprac:v:10:y:2006:i:spe:508
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    File URL: https://rac.anpad.org.br/index.php/rac/article/view/508/504
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    File URL: https://rac.anpad.org.br/index.php/rac/article/download/508/504
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    Cited by:

    1. Marek Hudon & Camille Meyer, 2013. "Microfinance and common goods: A study of Brazilian community development banks," Working Papers CEB 13-049, ULB -- Universite Libre de Bruxelles.
    2. Krystin Zigan & Alan Le Grys, 2018. "Towards an Understanding of Social Responsibility Within the Church of England," Journal of Business Ethics, Springer, vol. 149(3), pages 535-560, May.

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