GOVERNANCE IN THE THIRD SECTOR: STUDY OF A FRENCH ORGANIZATION FROM THE 19TH CENTURY

• Autor(a) principal: Milani Filho, Marco Antonio Figueiredo
• Data de Publicação: 2011
• Outros Autores: Milani, Aida Maria Mendes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica de Ciência Administrativa
• Texto Completo: http://www.periodicosibepes.org.br/index.php/recadm/article/view/701
• topic: Governance; best practices; Parisian Society for Spiritist Studies; Governança; melhores práticas; Sociedade Parisiense de Estudos Espíritas

The preparation of this work was motivated by the possibility of identification of currently recommended practices and mechanisms of governance in the organizational structure of historical entities. The objective of this exploratory study was to identify the key elements of governance of an organization of the Third Sector established in the nineteenth century and compare them with current elements relating to best practice. As a comparative basis, a set of 24 items recommended by IBGC governance tailored to nonprofit organizations were adopted in the paper. It was intended to verify compliance and timeliness of the governance structure of the Société Parisienne des Etudes Spirites  - SPEE, which was selected for its cultural and historical relevance, since it served as model for the  establishment  of thousands of similar religious organizations around the world. We conducted a literature search on the main aspects of the project prepared in 1868 by Allan Kardec, for the deployment of an board of directors and the operational development of the SPEE. We analyzed the presence or absence of governance practices listed by IBGC. This research found that 50% of the modern elements of governance were fully contained in the organizational  proposed  to  SPEE, 25% were partially present and the remaining 25% were absent, indicating the importance with which these practices were addressed.