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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Avances en PsicologÍa Latinoamericana is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Gestão, Finanças E Contabilidade is the property of Universidade do Estado da Bahia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this paper is to describe the characteristics of the content generated by private, independent, and alternative media around the controversy over the construction of Mexico City’s New Airport in 2018, to identify the communicative ecology of #YoPrefieroElLago movement. This work was developed under a quantitative exploratory descriptive methodology. A content analysis was performed over 905 publications on web pages and 8 402 tweets. The results showed that the third sector takes part of the connecting actions of the movement. [ABSTRACT FROM AUTHOR]

Copyright of Actas de Diseño is the property of Facultad de Diseno y Comunicacion, Fundacion Universidad de Palermo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Non-governmental organizations (NGOs) are one of the types of organizations that make up the third sector. This study aims to identify the fundraising strategies used by a Brazilian NGO, to verify the interface between fundraising and social marketing to apply strategies to leverage fundraising. The research was qualitative, using the case study method at the Diadema Social Center. As conclusions, it was possible to evaluate several points that interface with marketing. Managers must try to overcome the barriers that exist in these sectors for the activity implementation and organize it, avoiding dispersion of efforts. Strategic planning must be applied by the sector’s institutions, as well as including an appropriate distribution of the different sources of funds. There is a tendency towards centralization for fundraising, which limits collection. Marketing strategies are limited to communication. However, there is diversification of fundraising. Among the various conclusions presented, there is a need to apply social marketing in attracting donations to organizations with social proposals. [ABSTRACT FROM AUTHOR]

Understanding interactions between stakeholders and Non-Profit Organizations (NPOs) are key for developing strategies that enable NPO‘s survival and growth. Quantifying, qualifying and describing these issues through a cross-sectional mixed approach allows objective identification of elements constitutive to stakeholders, and their relative dependence on NPOs. Twenty-six NPOs located in Brazil were chosen. Quantitative data were subjected to the Kruskal-Wallis test, and treatment means separated by the Dunn test (P ≤ 0.05). Using MAXQDA software, qualitative information was analyzed using a content analysis technique. Three stakeholders were deemed weakly dependent on NPOs, and another seven highly dependent and critical to an understanding of stakeholder-NPO interactions. In conclusion, the maintenance of NPO services was highly dependent upon stakeholders. [ABSTRACT FROM AUTHOR]

Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation's systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved. [ABSTRACT FROM AUTHOR]

Purpose: To verify the change of rules and routines of management accounting of a third sector organization in the light of the Old Institutional Economy (OIE). Methodology: To analyze the institutional change in management accounting, documentary, descriptive and qualitative research was carried out. The research was carried out at a private educational foundation in Santa Catarina, selected for being a member of the third sector and for its accessibility. Data collection took place through interviews and documents, between the months of September 2018 and February 2019. For data analysis, qualitative content analysis was used. Results: In the institutional approach, the change in management accounting for the Foundation was classified as formal, revolutionary and progressive. The institutionalization of management accounting rules and routines was promoted by the need for management to have more agile and secure tools to support decision making. The rules and routines of management accounting have been modified and / or abandoned, over time, with the reconfiguration of existing practices, for their innovation. The integration of the Foundation's systems based on the standardization and sharing of accounting and tax information has provided an improvement in the quality of information, better integration with the tax authorities and faster access to information, giving rise to more efficient, safe and useful management controls. Contributions of the Study: The research contributes to the accounting literature by presenting empirical evidence on the process of institutionalization of management accounting over time, in Brazilian third sector organizations, suggesting new studies. As a practical contribution, there is the possibility of improving the management models of third sector organizations through the understanding of the dynamics used in the process of change in management accounting, by the agents involved. [ABSTRACT FROM AUTHOR]

Copyright of Paideia (0103863X) is the property of Paideia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article focuses on the discussion that arises in the relationship between the public and the private in education and, more specifically, the implications that the educational technology of the Youth with a Future Program (PJF), presented, created and developed by the Unibanco Institute (IU), generates in the management of public schools. The technology is pre-qualified in the Educational Technologies Guide of the Ministry of Education (MEC) and is effective through partnerships with the MEC, the governments of the states of Ceará, Goiás, Mato Grosso do Sul, Pará and Piauí and the institute, within the framework of the High School Program Innovative/Youth with a Future, for the management of high schools. The research takes place in the context of the State role redefinition, as a result of a structural crisis of the capital from the perspective of neoliberal ideology, which, as a way of overcoming it, under the argument that what is in crisis is the State, and not the capital, indicates as a way out the State reform by reducing its role, more specifically in the execution of social policies, among them, the educational ones. The methodology of the research is based on a bibliographic survey in the documents of the Unibanco Institute and its printed editorial materials. Through the materials, it can be identified that the PJF employs the market logic in public high schools and induces the schools to be accountable for the results, which incorporate changes in their pedagogical proposals and, thus, compromise the school management autonomy, violating the principle of democratic management. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this study was to analyze the conformity of the accounting disclosure of Non-Profit Organizations (NPOs), holders of a Social Assistance Benefit Entity Certificate (CEBAS) in Feira de Santana (BA), under the Brazilian Accounting Standards, through adoption of the General Technical Interpretation - ITG 2002 (R1). Methodology: This is a qualitative study on its approach, carried out through bibliographical and documentary research. The empirical stage of the research was carried out by means of a survey of data from Social Assistance Entities made available on the website of the Ministry of Social Development (MDS) in order to obtain entities participating in the survey, and then to collect the accounting information disclosed. In addition, descriptive statistics were used for data treatment. Results: The research showed that the level of care provided to ITG 2002 (R1), can be considered reasonable, however the findings of the investigation reveal that the management of the Social Welfare Benefit Entity (EBAS) does not prioritize the preparation and disclosure of the accounting information for use or to account for the various users. Contributions of the Study: The present research provides contributions because its research source was inspired by the accounting practices envisaged in the ITG 2002 (R1) adopted by the EBAS, and the study may advance further investigations in entities operating in other sectors. [ABSTRACT FROM AUTHOR]

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Org & Demo is the property of Revista ORG & DEMO and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this article is analyze the general characteristics presented by the media of the third sector in Mexico, making a comparison between that operate under a licensing scheme and media that work without state regulation. For this purpose, a census of the country's media was prepared using official documents, old directories and a referential sampling in digital social networks. The results are presented through a quantitative and descriptive look that allows identify the general characteristics of 399 media organizations, their platforms and uses of the different digital technologies. The principal findings shows an unfavorable structural conditions for community and indigenous media, as well as a significant consolidation of social and independent media. [ABSTRACT FROM AUTHOR]

This research paper aims at identifying the fundraising strategies used by the Social Observatory in Sorriso-Mato Grosso, Brazil (OSSAEMT by its abbreviation in Spanish) during the period between 2010 and 2015. This study was based on a qualitative, exploratory, case study perspective. For the collection of data, semistructured interviews were carried out, containing a total of six open questions and four closed ones. Three managers who were members of executive boards between the years 2010 and 2015 were interviewed, after that the analysis of content was applied. The research outcomes lead to the identification of a poorly recognized institution due to low disclosure, fact that can become an obstacle for the raising of financial funds. These results also show that during the three management periods, the same fundraising strategies were applied: visits to companies for work disclosure, financial transparency for society, relationship with potential donators, and participation in events and conferences; however, only one manager used a new strategy for raising financial funds in the short term: selling stamps, indicating the need for organizational professionalism and the development of innovative strategies to effectively achieve goals and outcome. [ABSTRACT FROM AUTHOR]

The Third Sector organizations need to determine measures and criteria to classify their performance against the stipulated goals in order to clearly demonstrate to their funders that the investment has been used honestly and efficiently way. Therefore, this article aims to propose a performance measurement instrument for third sector organizations. For this, a systematic review was carried out and the results demonstrated a wide variety of indicators that can be divided into 7 dimensions proposed in this study: economic/financial, control mechanisms, employees/volunteers, organizational efficiency, service effectiveness, social efficiency and legitimacy institution. [ABSTRACT FROM AUTHOR]

Copyright of Ciencia e Ingenieria Neogranadina is the property of Ciencia e Ingenieria Neogranadina and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Comunicación 'Vivat Academia' is the property of Facultad de Ciencias de las Informacion de la Universidad Complutense (Espana) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this study is to analyze the perception of the accountants regarding the difficulties of technical competence for the implementation of the Public Digital Bookkeeping System (SPED) in third sector entities. The proposal is to contribute to a greater understanding of the problems of professional competence underlying the implementation of SPED, as well as to sensitize professionals in the area to the relevance of fostering continuing education actions. The study population is made up of accounting firm operators, operating in Brazilian capitals in the year 2015, registered with the National Federation of Accounting Services Companies and Advisory, Information, and Research Companies (FENACON). A non-probabilistic sampling was used, characterized by convenience, and to obtain this sample, an electronic mail message was sent to the accounting operators of 140 offices belonging to several Brazilian capitals, with the link of the questionnaire prepared using Google Docs and available for acceptance of responses in the period of October and November 2015. The results detect significant deficiencies in technical training that are often not compatible with the knowledge required for the effective implementation of SPED in the Third Sector and the lack of a greater performance of the internal control of the organization. [ABSTRACT FROM AUTHOR]

This text aims about the volunteering as an analytical understanding of the Non-Governmental Organizations, considering the interactions among representative agencies in various kinds of social labors. We seek to present the volunteering in front its inherent contradictions on a heterogeneous third sector, here called plastic, changeable, and consider the reflects it has from the instrumental and substantives dimensions from its practical performances in NGOs. [ABSTRACT FROM AUTHOR]

Copyright of Dados - Revista de Ciências Sociais is the property of DADOS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Equidad y Desarrollo is the property of Equidad y Desarrollo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article covers the third sector of communication and underlines the most outstanding features of the community radios in the Democratic Republic of Congo. From a brief panoramic description of the means of communication in this African country, it emphasizes the role of the third sector of communication to culminate with the role of the community radios. from the quantitative techniques, the findings of the investigations done demonstrate that the community radios act as valuable means of communication in the Democratic Republic of Congo, as they contribute to the formation and information, culture, literacy, social change and development of the people, mostly in the rural areas. [ABSTRACT FROM AUTHOR]

Copyright of Estudios de Historia de España is the property of Pontificia Universidad Catolica Argentina and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Transparency Law addresses the accountability of the public entity to the citizen. In this sense, social organizations financed by funds from government agencies are subject to these precepts. This article aims to explore differences among implementation levels of transparency in Brazilian social organizations. In order to achieve this goal, a qualitativeexploratory research was carried out through a multicase study. The data were analysed in light of the content analysis technique. As main results, we verified the role of the State as an inducer of the transparency process and the lack of a clear rule for the transparency tools. [ABSTRACT FROM AUTHOR]

A theoretical model that would foreground a debate on the strategic importance of the Third Sector in Brazil is provided and discussed. Foregrounded on the hypothesis-deduction method with argumentation based on Charles Gide's doctrine and on the concepts of Political Economy, current essay establishes a connection between the bases of Social Economy and the Third Sector. In fact, the theme is largely unknown among social segments. Since market and State faults brought social emptiness, the emergence of the Third Sector was a response to organized civil society to establish new paradigms for the social process. Decrease in social inequalities, poverty and a greater participation of citizens in the social process are no longer merely problems of the State. The Third Sector is a strategic activity not merely to reveal the importance of voluntary activities but also a promising labor market in Brazil. Further, it is a means for cost reduction in public policies due to their closeness to civil society which allows a greater allocation of scanty public resources. The process would doubtlessly be followed by a harmonic effort of the legislation on the matter. [ABSTRACT FROM AUTHOR]

Considering growth of the Third Sector in the Brazilian scenario and the changes and processes required in the management and activities of these institutions, it is believed that characterizing these management practices and the action of the managers as a social practice will lead to a better understanding of procedures and managerial roles through which the changes and professionalization of organizations in the Third Sector occur in society. The methodological procedures were qualitative in nature, using a structured interview to collect data. The approach adopted favored the area of management that emerges as one of the major challenges experienced by these organizations. The sample was composed of 20 managers, 12 women and 8 men, with at least 3 years of effective work responsibility in different areas of Third Sector organizations in the Brazilian city of Belo Horizonte. Results confirmed that in recent years aspects such as volunteers, partnership, stature and management itself are some of the transformations in the context of the Third Sector. But the highlight of these changes in the sector is management, which is in an accelerated advance searching for professionalism. For effectiveness and consolidation, it is essential that management be conceived and realized from a practical perspective, because the management field in the Third Sector was shown to be a consolidated social practice.Frente al crecimiento del Tercer Sector en el escenario brasileño y las transformaciones exigidas y ocurridas en los procesos gerenciales y en el ámbito de la actuación de esas instituciones, se cree que caracterizar sus prácticas de gestión y la realidad de los gerentes como una práctica social llevará a mejorar la comprensión de los procesos y de los roles gerenciales, por medio de los cuales ocurren las transformaciones y profesionalización de las organizaciones del Tercer Sector en la sociedad. Los procedimientos metodológicos usados fueron de carácter cualitativo, con la utilización de entrevista estructurada como método de colecta de datos. El recorte adoptado privilegió el sector de la gestión, que surge como uno de los mayores desafíos vivenciados por las organizaciones del Tercer Sector. La muestra fue compuesta por 20 gerentes - 12 mujeres y 8 hombres -, con un mínimo de 3 años de trabajo efectivo en el puesto en las distintas áreas de actuación de organizaciones del Tercer Sector ubicadas en el municipio de Belo Horizonte. Sus resultados confirman que aspectos como voluntariado, aparcería, estatuto y la propia gestión son algunas de las transformaciones existentes en el contexto del Tercer Sector en los últimos años. Pero el destaque de esas transformaciones en el sector es la gestión, que se encuentra en un movimiento acelerado de búsqueda por la profesionalización. Para su efectividad y consolidación, es indispensable que la gestión sea concebida e idealizada bajo la perspectiva praxeológica ya que el área gerencial del Tercer Sector se ha mostrado una práctica social consolidada.Diante do crescimento do Terceiro Setor no cenário brasileiro e das transformações exigidas e ocorridas nos processos gerenciais e no âmbito de atuação dessas instituições, acredita-se que caracterizar suas práticas de gestão e a realidade dos gerentes como uma prática social acarretará uma melhor compreensão dos processos e dos papéis gerenciais, por meio dos quais ocorrem as transformações e profissionalização das organizações do Terceiro Setor na sociedade. Os procedimentos metodológicos usados foram de caráter qualitativo, com a utilização da entrevista estruturada como método de coleta de dados. O recorte adotado privilegiou o campo da gestão, que emerge como um dos maiores desafios vivenciados pelas organizações do Terceiro Setor. A amostra foi composta de 20 gerentes - 12 mulheres e 8 homens -, com no mínimo 3 anos de trabalho efetivo no cargo nas diversas áreas de atuação de organizações do Terceiro Setor localizadas no município de Belo Horizonte. Seus resultados confirmaram que aspectos como voluntariado, parceria, estatuto e a própria gestão são algumas das transformações presentes no contexto do Terceiro Setor nos últimos anos. Mas o destaque dessas transformações no setor é a gestão, que se encontra em um movimento acelerado de busca pela profissionalização. Para sua efetividade e consolidação, é indispensável que a gestão seja concebida e idealizada sob a perspectiva praxeológica, já que o campo gerencial do Terceiro Setor revelou-se uma prática social consolidada.

En el presente trabajo se destaca la importancia de que exista un concepto unívoco del tercer sector. En primer lugar se justifica esta relevancia conceptual desde un punto de vista epistemológico tanto para el estudio de los hechos sociales (objeto de conocimiento) como para la propia configuración de las comunidades científicas (sujeto del conocimiento). En segundo lugar, también se argumenta esta necesidad de univocidad ya que condiciona las diferentes políticas públicas, y porque incide en la interacción de los agentes que contribuyen al cambio social. Por último se abordan los rasgos que pueden delimitar este espacio social propio, por un lado, y a caracterizar las particularidades de las entidades que operan en el mismo, por otro.No presente trabalho destaca-se a importância de que exista um conceito unívoco do Terceiro Setor. Em primeiro lugar, justifica-se esta relevância conceitual desde um ponto de vista epistemológico, tanto para o estudo dos fatos sociais (objeto de conhecimento), quanto para a própria configuração das comunidades científicas (sujeito do conhecimento). Em segundo lugar, argumenta-se também essa necessidade de univocidade já que condiciona as diferentes políticas públicas, e porque incide na integração dos agentes que contribuem para a mudança social. Por último, são abordados os rasgos que podem, por um lado, delimitar este espaço social próprio, e por outro, caracterizar as particularidades das entidades que operam em ele.This study emphasizes the importance of a univocal concept of the third sector. It first justifies the conceptual importance of univocality from a epistemological perspective and for the study of social facts (as an object of knowledge). Secondly, it argues the need for univocality since the concept is relevant to various public policies, and because it influences the integration of agents who contribute to social change. Finally, it looks at the divisions that can both confine social space and characterize the particularities of the entities that operate within it.

El presente trabajo trata el fenómeno de las empresas recuperadas por sus trabajadores (ERT) en el marco de la crisis económica, social y política emergente hacia finales de la década de los '90. Se discuten críticamente los intentos por caracterizar a las ERT en el entramado conceptual de las nociones de exclusión social, tercer sector de la economía y economía social. Al mismo tiempo que se intenta un análisis del campo de posibilidades y límites en el que se desenvuelve la autogestión obrera en dichas empresas recuperadas, se describen procesos de innovación social de interés para la Antropología Económica.O presente trabalho versa sobre o fenômeno das empresas recuperadas por seus trabalhadores (ERT) no contexto da crise econômica, social e política emergente no final dos anos 90. As tentativas de caracterizar as ERT no marco conceitual das noções de exclusão social, terceiro setor da economia e economia social são discutidas criticamente. Ao mesmo tempo em que se esboça uma análise do campo de possibilidades e limites no qual se desenvolve a autogestão dos trabalhadores em ditas empresas recuperadas, descreve-se processos de inovação social de interesse para a Antropologia Econômica.This writing deals with the phenomenon of Companies Recovered by Workers (or ERT in Spanish) within the context of the economic, social and political crisis that took place by the end of the '90. The attempts made at outlining the ERT´s within the conceptual framework of the notions of social exclusion, third sector of economy and social economy are discussed from a criticism perspective. This is both an attempt at assessing the range of possibilities and boundaries in which workers self-management unfolds within those recovered companies and describing the processes of social innovation that are relevant for economic anthropology.

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)