Control practices in solidarity projects: case study from the perspective of institutional theory

Abstract

This work aims to analyze the process of institutionalization of management control practices in projects related to the Social and Solidarity Economy. It was conducted a case study in a association of rural producers in the municipality of Tunas do Paraná (PR), using the technique os participant observation and the perspective of analysis of Institutional Theory. It was noted that the driving factors for the adoption of control in the venture were entering into institutional markets such as the Program of Food Acquisition from Family Agriculture (PAA). It was observed that public policies to support family producers have significant weight in local dynamics and to exchange social economic and management, having also a role of coercitive mechanism in associative enterprises.