Auditing Government-nonprofit Relations in the Brazilian Postreformist Context
Journal Title: BAR: Brazilian Administration Review - Year 2012, Vol 9, Issue 4
Abstract
Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA). This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs.
Authors and Affiliations
Peci, Alketa; Quintella, Luciano; Cardoso, Ricardo Lopes
Heterogeneity of Isomorphic Pressures: Intertwining the Resource-Based View and the Neoinstitutional Approach
The purpose of this research is to establish a conceptual framework that contributes to explaining sustained competitive advantage, forming an analytical framework that brings the resource-based view and organizational...
A Constructivist Perspective on Leadership Thought among Brazilian and North-American Scholars
This paper presents the results of an exploratory, inductive cataloguing of the views of Brazilian and U.S. academics regarding current leadership theory and development. Semi structured interviews with academics from...
Sustainability Indicators for the Management of Brazilian Higher Education Institutions
This paper discusses a set of sustainability indicators applied to Brazilian Higher Education Institutions (HEINS) to serve as a tool for measuring and disclosing sustainability practices and actions. Methodologically,...
Eight Propositions Towards New Possibilities of Studying Organizing and Organizations
The aim of this paper is to discuss the subordination of administrative theories based on market relations, which leads us to a single model of organization, namely the enterprise. This is a theoretical essay which pres...
Organizational Memory and Forgetfulness Generating Vulnerabilities in Complex Environments
This article analyzes the relationship between organizational memory and forgetfulness in the generation of operational vulnerabilities, based on a case study carried out with a highly specialized technical team from a...