Recently, the use of codes of conduct requires organizations to strive so as to not violate rules, regulations or standards (Miller, 2014). This affects entities in the third sector, especially those concerned with their reputation and who see codes of conduct as a line of defense, due to problems that may arise if they do not have one prepared (Lloyd, 2005). Another result may be the achievement of higher levels of internal/external governance, in addition to more adequate accountability. In addition, Naidoo (2004) considers the impossibility of legislating on the culture of ethics and accountability, making necessary a process of self-reflection and learning.

According to Lloyd (2005), although almost all codes of conduct are only principles, a diversity of structures and processes coexist, aiming at their effective applicability, result of self-regulation systems, of a voluntary nature.

The objective is to obtain legitimacy with employees encouraged to abide by the rules and regulations, since they are regarded to be fair. For Verhezen (2010), an attitude of responsibility is seen, implying that mere conformity is transcended and transformed into a higher moral level of integrity. Only in this way, the codes of conduct can be institutionalized, matching what means to be a more ethical player in non-profit organizations, enabling the fundraising from its supporters (Pope et al., 2018).

In turn, for Melo et al. (2021), one of the critical factors for the success of the analysis of an application model for a compliance program depends on the methodology based on ethics, standards and procedures congruent with each other.

Lacruz et al. (2019) emphasize the importance of formal policies, encouraging employees to report unethical behavior, avoiding possible conflicts of interest, especially if there is a guide to raise the level of governance within the third sector. Benefits outweigh the difficulties arising from information asymmetry and non-diffusion of integrity values. An increase in trust on the part of donors may occur, as they see the contribution that it brings to the promotion of the institutional mission of NGOs.

The demand for codes or certifications as enabling criteria to projects or for receiving donations seems to be firming up at the moment (Melo et al., 2021; Pope et al., 2018; Lloyd, 2005). Thus, it is correct the idea that a code of conduct in NGOs allows greater legitimacy or even the confidence necessary for management, aligned with conformity regarding the objectives and the institutional mission (Bjelland & Steiner, 2010). Self-regulation is expected to produce the results desired.

However, the inappropriate use of the code of conduct (as a symbolic artifice) should be avoided, to prevent notorious reputation and a false impression of integrity, opposed to the achievement of legitimacy (Bjelland & Steiner, 2010; Boiral, 2008). There are also those situations in which sanctions are not applied, a fact that weakens the advantages of having a code of conduct.

This article addresses the institutional theory in its neo-institutionalist aspect, developed in the late 1970s as a counterpoint to “old” institutionalism, which sees organizations as rational entities, responding exclusively to economic pressures for resources (Suddaby, Seidl & Lê, 2013). According to neo-institutionalism, much of what occurs in organizational behavior means a response to social pressures arising from the symbolic environment created by other organizations (DiMaggio & Powell, 1983; Meyer & Rowan, 1977).

According to this discussion, manifestations of institutional rules, standards and ideas would correspond to rationalized myths, indicating that their implementation would be more due to reasons of legitimacy than necessarily to their impact on efficiency (Meyer & Rowan, 1977 ). Thus, the organizational pursuit of legitimacy is one of the central themes of neo-institutionalism (Suchman, 1995; Tolbert & Zucker, 1983).

More than that: rationalized myths of performance would become diffuse in the organizational fabric, regardless of the results achieved (Tolbert & Zucker, 1983). DiMaggio and Powell (1983) consider this phenomenon as being one of the structural effects of isomorphism, disseminated insofar as organizational fields face institutionalization processes. There would even be a spread of mutual consciousness among those involved (suppliers, consumers, investors, regulatory agencies and other organizations), associated with a given sectoral sphere, shaping a recognized institutional order, that is, a field (DiMaggio & Powell, 1983).

Such a dynamic would result from coercive, mimetic and normative means of social reproduction. For DiMaggio and Powell (1983), isomorphism can be the fruit of formal sanctions applied as a consequence of non-compliance with expected standards (coercive isomorphism), behaviors that lead an organization to be efficacious in managing environmental uncertainty (mimetic isomorphism) and the adoption of certain strategies favorable to adherence to relevant professional standards (normative isomorphism).

According to Meyer and Rowan ( 1977), institutional artifacts would be adopted ceremonially, so that an organizational structure, as previously stated, would not always originate from strictly rational choices, because of institutional isomorphism, responsible for the similarities found within the organizational fields.

For Scott (2013, 2008), institutions are formed by pillars (regulatory, normative and cultural-cognitive), foundations of the bases for order and conformity, each with its indicators that express legitimacy (Figure 1). In short, conforming to the institutional environment provides legitimacy in a given field (Suchman, 1995).

Figure 1: Institutional pillars, compliance bases and their indicators
Source: adapted from Scott (2013).

Scott (2013) points to the regulatory element of legitimacy, such as the one involving prescriptions that society obliges an institution to comply with, like laws, codes, rules, directives, regulations and control structures that determine restrictions on the operations of organizations. It should be borne in mind that they are not always formalized; however, they may imply the use of coercion or threat of punishment exercised by a higher authority.

The second element, of a normative nature, combines two fundamental concepts that are standards (how something must be done) and values (what is preferred, desired). Together, both provide the moral and practical relevance of the obligations that allow one to appreciate legitimacy and its sources, providing them with grounds for action. What is admissible or not is discussed. It is cited, as an example, the description of operational procedures, functional and occupational standards, codes of conduct, professional standards, curricula of schools and educational institutions (Scott, 2013, emphasis added).

The cultural-cognitive element comprises the shared or professed symbolic representations, expressed in sets of collective meanings to be deciphered by the organizational actors and disseminated around them. This pillar translates thoughts and actions that are culturally supported by the internal or external public (Scott, 2013).

For Burdon and Sorour (2018), the identification of how an organization deals with regulatory, normative and cognitive-cultural pressures provides foundation for legitimacy claims on the part of stakeholders.

The framework used here applies to third sector organizations that develop similar models of self-regulation, standardize similar processes and resort (or not) to incentives or sanctions. There are even possibilities to help focus efforts that increase donors' confidence and improve performance in such organizations (Bies, 2010).

This is a descriptive-exploratory research as regards the objective, with a qualitative approach in relation to the problem studied, materialized by the philosophical foundations of the AI 5-D model, in English/Portuguese: 1-D Definition/Definição, 2-D Discovery/Descoberta, 3-D Dream/Sonho, 4-D (Design/Planejamento) and 5-D (Destiny/Destino). This model is associated with the lenses of positive psychology and social constructionism (Souza, McNamee & Santos, 2010; Cooperrider, Whitney & Stavros, 2009).

As aforementioned, the case study was carried out in the MPC, which has three branches located in Recife (district of Coelhos, which is its headquarters; district of Recife Antigo, the cultural center of the institution) and in Jaboatão dos Guararapes (district of Piedade). Its staff brings together about 111 employees formed by social workers, social educators, pedagogues, psychologists, trainees and volunteers (MPC, 2020).

To enable the implementation of its Institutional Action Plan – 2021/2022, the MPC intends to invest about nine million reais, whose sources arise from donations from its partners and various contributors. As a justification, the entity identifies the overcoming of challenges related to its political-pedagogical project aimed at the educational development of its beneficiaries, especially regarding the incentive to continuity and monitoring of school evolution, as well as their access to employability, culture and sports, among other aspects.

The support of civil society to the MPC is expressed through the donations made by about 475 thousand individuals, users of electricity (Celpe) and water (Compesa) bills. The minimum amounts donated correspond to BRL 2.00/monthly account, on average. Such donations accounted for 84.5% of the entity's revenue in 2018, which reached the amount of BRL 903,932.61 (MPC, 2018).

The MPC was the object of a previous study carried out by Coelho (2020), referring to the emergence of compliance still in the initial phase of institutionalization, carried out with support of the appreciative reference, implying that the staff of this NGO already knows the 5-D model. So, it counted on a precedent background in which stands out its engagement with the dialogic and reflective processes used for data collection and analysis (including documentary).

The research design is of a regulatory, normative and cultural-cognitive nature, related to the institutional pillars of Scott (2013), examined under different perceptions, to ensure data consistency (Yin, 2001).

The difference that marks the current research concerns its application in times of Covid-19 pandemic, since it was carried out in March and April 2021, through a program of individual appreciative interviews and validation meetings (online and in person), predominating the use of electronic/remote access resources, namely: e-mails, cell phones, WhatsApp, Google Meet, Google Docs and Google Forms, adapted to an online fieldwork (Silva & Ribeirinha, 2020).

The research protocol described in Figure 2 was submitted to the MPC staff, intermediated by an Informed Consent Term, signed by all nine participants of a collaborative group invited to take part in the research. It was sought to ensure confidentiality and anonymity to the participants' personal data.

Figure 2: Protocol adopted for the research
Source: Own preparation.

Collective work dynamics enabled the emergence of shared meaning patterns, sharpened by the reinforcement of behavioral ties (Hodges & Steinholtz (2017). According to the institutional perspective adopted, ethnography was dealt with - a research method designed to study actions and interactions (Zilber, 2020). The subject is discussed in more detail as follows.

The construction of this institutional research ties itself to the appreciative bias, whose starting point lies in sensitizing the participants and their engagement by means of forming a collaborative group that attended face-to-face and online meetings on pre-established dates and times, lasting approximately one and a half hours, among other relational schemes already mentioned.

In the study, the scheme adopted covered three perspectives of analysis: empirical data collected, dialogue with the research actors and interactionist analysis with the environment. There was more than one data collection strategy, such as interviews, workshops, observations of researchers and reading of the organization's documents (Marcondes & Brisola, 2014; Denzin, 1973).

Through AI, it becomes possible to carry out organizational and social engagement based on questions and dialogues involving participants, taking into account: (a) the context and its interdependencies; (b) the openness to manifest freely; and (c) value the empowerment of participants (Moriggi et al., 2020).

Cooperrider, Whitney and Stavros, (2009) argue that the five appreciative principles should be taken as a reference (Table 1), which are important to build the various strategies for interpreting reality (Berger & Luckmann, 1985), in addition to providing the theoretical and empirical foundations that make up the 5-D model.

Table 1: Principles of Appreciative Inquiry

Source: adapted from Cooperrider, Whitney and Stavros (2009).

The 5-D model expresses the AI cycle (Figure 3), and it should be understood that these are stages linked according to assumptions related to the social construction of reality (Berger & Luckmann, 1985). It should be noted that the study advanced up to 3-D, according to a joint decision made by collaborative group and researchers, since steps 4-D and 5-D would involve an activity of a more face-to-face nature (prohibitive at the time of the research) and operational demand, with an impact on the time limits of an academic study.

Figure 3: Scheme adapted from the 5-D model
Source: Own preparation.

The idea of a series of steps resembles the action research approach. However, according to the paradigm of AI, it is not part of the problems to be solved, but of the existing strengths in the organization. Thus, it is sought the adoption of positive behaviors and structures in relation to the organizational approach, placing problematic or negative aspects as secondary (Cooperrider & Whitney, 2006). The appreciative research focuses and “seeks to understand how narratives of success were possible, for example” (Souza, Mcnamee & Santos, 2010, p. 603).

In the design, the 1-D definition establishes the scope and objectives of the inquiry, preceded by the formulation of an affirmative topic leading to the direction adopted (Cooperrider & Whitney, 2006). The 2-D discovery aims to identify and discuss stories, narratives and successful experiences that enable the development of an institutional work (Zilber, 2020). The 3-D dream, that is, visualize the future, aimed at creating enthusiasm, connection and commitment of those who participate in relation to the new perspectives of the organization. 4-D planning involves designing plans, specifying standards, resources, schedules and processes, in addition to choosing which approaches/alternatives will be more appropriate and applicable to the reality found, since the research advances by better knowing the context and possibilities of its evolution (Souza, McNamee & Santos, 2010). The 5-D delivery takes advantage of the options according to which the design was produced and establishes the forms of incorporation by groups, communities and organizations (Cooperrider & Whitney, 2006).

An online meeting started the works, in which the affirmative research topic (1-D – definition) was defined, whose emphasis was on the study of the three institutional pillars, according to the outline established in the research protocol (Figures 1 and 2). In the discussion with the collaborative group, the focus was predominantly on society's demand for greater transparency, accountability and constant dialogue with stakeholders from the third sector. This internal reflection propitiated the debate that justified the elaboration of two affirmative topics (Table 2).

Table 2: Affirmative Topic built by the collaborative group (1-D)

Source: Record of the online workshop referring to step 1-D.

At this stage, stands out the speech of the human resources coordinator, who, despite the delicate period of the pandemic, declared that the moment was opportune and should be used to build a code of conduct. The CEO of the MPC highlighted the great responsibility towards society and the need for greater communication with the public and the professionalization of its employees, with objective criteria for management in cases of internal conflicts with all stakeholders of the institution.

It was decided that further changes should be made to the internal regulations of the MPC, with the inclusion of these normative precepts. The proposal to obtain greater financial credibility has also been established, aiming at consolidating the organization's reputation (Verhezen, 2010).

One of the participants (planning director) suggested that affirmative topics seemed to be well suited to a non-profit entity. In his opinion, the content in preparation should emphasize the presence of the institution's culture, objectives and mission, without forgetting that the MPC is not a company but an organization of the third sector, well-regarded and that serves society. The researchers had the task of compiling, adjusting and exposing the text on the screen of Google Meet, after having everyone agreed about the two affirmative narratives validated by the group.

The two affirmative topics boosted the work continuity, by means of sending e-mail containing a script of questions formulated on Google Forms in the sphere of 2-D, whose answers were consolidated and presented by the researchers to the members of the collaborative group, in a subsequent online meeting. Respondents were not identified, maintaining the confidentiality to each member, and using a codification known only to the researchers. The 2-D workshop provided the identification of values and positive elements for understanding the institutional bases of the organization (Table 3).

Table 3: Step 2-D: question and consolidated answers from the collaborative group

Source: Record of the online workshop referring to step 2-D.

In another question formulated (Table 4), ethical and moral behaviors were evidenced, which should be valued in the scope of work for the elaboration of a code of conduct in the MPC. In the group's reports, the understanding is that strategies for the implementation of a code of conduct should be as follows: “collective discussions, collective construction of documents, constant collective evaluations, which shall precede a final result of the code of conduct established”. It was recognized that “in the same way, changes are constructed. Not remaining just on paper”.

Table 4: Question for step 2-D: question and consolidated answers from the collaborative group

Source: Record of the online workshop referring to step 2-D.

Participant 02 recognized that rules and procedures inhibit people, as breaking the rules may harm the functioning of the organization. When defining formal guidelines, it was understood that the work will have a better evolution, thus allowing the MPC to develop the preparation of its accountability with greater tranquility, thus increasing quality and credibility as regards partners and sponsors (Lloyd, 2005; Verhezen, 2010).

Participant 08, in turn, mentioned everyone's responsibility regarding the accountability of the donated amounts, in view of the expectations from society. Participant 06 also considered that there are certain mandatory rules to be followed. His narrative expressed the case of the rules for the MPC’s purchasing sector, indicating that there would be an improvement in intersectoral communication. In addition, it would be a duty to inform each employee about procedures adopted regarding the particularities of the sectors, being it vital for the organization's growth. Quality in the accountability could provide better response to demands from donors, having them publicized whenever necessary.

The participants realized that most of the answers pointed to values related to transparency and communication, aiming at strengthening the institution. A point was raised, referring to possible bureaucratization resulting from the implementation of a code of conduct. For the group, the future code of conduct should serve as a facilitator and advisor in the search for better results within the standards and procedures shared by all.

It was also remembered that engagement of the organization to make the code of conduct functional also depended on internal work (training and persuasion) with employees, to institutionalize the compliance desired by all. This factor converges with the thought of Nilsson (2009), id est, it is not enough a mere inclusion of values in the speech (symbolic legitimacy). Persuading the collaborators is necessary. Otherwise, there is a risk of this coming to be a hindering factor. Programs and practices generate legitimacy through the social construction of reality, in progress.

In the next step 3-D, a positive and promising future takes place through collective dreams and desires. The vision of future processes, according to the transformational purpose, allows the development of meaning around what is desirable for institutional processes (Zilber, 2007). This dynamic mobilized participants around three desires that would become real with the implementation of a code of conduct in the MPC. It was sought the collaborative group to make use of imagination and openness to innovation, obtaining the answers consolidated in Table 5.

Table 5: Step 3-D - Desires regarding the implementation of a code of conduct

Source: Record of the online workshop referring to step 2-D.

Thus, among the wishes expressed, with the possible improvement of the procedures (according to three of the participants), the effective adoption of compliance would allow the simplification of processes, contributing to the achievement of efficiency and functioning as a line of defense for the institution. In this context, there is an increment to good practices, for example, in people management policies, by prizing ethical values and improving internal control standards, enabling a healthier and more efficient atmosphere (Grazzioli & Paes, 2018). That would be the case for the MPC. The next section focuses on the identification and analysis of institutional pillars.

That was the time to analyze the regulatory, normative and cultural-cognitive elements linked to the MPC's future code of conduct, according to the contents that could be validated both symbolically and in an experimental way (Nilsson, 2009). It was observed during interdependent activities based on workshops surrounded by dialogues and reflectiveness of the testimonies and comments recorded and concatenated in the research.

The analysis of the material obtained (Table 6) indicates that the regulatory pillar has had a strong influence on the internal processes of the MPC, even reaching the contingency plans made during the pandemic, along with compliance routines, even if still lacking in greater formalization. As for the normative pillars, it is said that the actors' values and conceptions made it possible to point out a presence of small improvements that have been made to enable the legitimacy of the actions.

The interpretation is that one is faced with a behavior of the MPC consistent with a frank adherence to the rules, explained by the literature about institutional adequacy to what it is applicable. In this case, current legislation relevant to the third sector in the country (regulatory pillar) was mapped. In voluntary behavior studies, scholars suggest that effectiveness, receptivity and response to rules are associated with the perception that they should be appropriate to the contexts in which they are inserted (Ostrom, 2005). In practical terms: compliance for some NGOs ensures the maintenance of the tax immunity provided for in the Brazilian Federal Constitution (Grazzioli & Paes, 2018).

Table 6: Synopsis of the institutional pillars relevant to the MPC's code of conduct

Source: Own preparation.

Another assessment made is that these meetings of the appreciative cycle were aligned with the background derived from the work of Coelho (2020), this time directed toward the code of conduct. This led the group to reiterate the positivity of this practice open to cultural-cognitive rationality and ethical behavior. Internal dialogue had been strengthening existing normative ties, as a sign of support and acceptance, and it can be said that this also expressed adherence to compliance.

As an example, we cited the progress of the draft to the new internal regulations currently in progress within the advisory board and the board of directors. The synopsis in Table 6 shows the significant support for the regulatory, normative and cultural-cognitive precepts emerging from the consolidation of the material resulting from the immersion in the data collected and validated by all.

The analysis also points to the voluntary use of some transparency rites before its internal members and stakeholders who have access to management reports. The adoption of biennial action plans, one of them valid for the period 2021-2022 (MPC, 2021), shows that they refer to the promotion of strategic planning, which is a guideline, especially for internal controls of results and institutional performance, expressed in the semi-annual and annual reports. Discussions about objectives, mission and vision of the future, which supplement management policies and are a governance tool, are quite frequent. Suggestions made by the researchers regarding the implementation of an ombudsman and a controllership in the MPC were well received.

It is observed, therefore, how is the occurrence of assertive management movements that reveal routinized (more or less institutionalized) action scripts duly adjusted to the contingencies of the moment (Emirbayer & Mische, 1998).

This critical reading was extracted from online conversations, in which different participants mentioned the creation of a Customer Service (which brought donors closer to the organization); diligent routines for accountability of projects, especially to funders; frequent individual evaluative monitoring by skills; salutary effects of continuing education policies, which influences employees, in the face of concurrence of pressures inherent to a constantly evolving labor market.

During the pandemic, the behavior of the MPC reveals that several adjustments were made in relation to the institutional environment, so that it explains the performance in search of legitimacy, guarantee of public support and support by its stakeholders (Volberda et al., 2012; DiMaggio & Powell, 1983; Meyer & Rowan 1977). To this end, the MPC prepared more than one contingency plan, as mentioned in Table 6.

With this, the use of digital education tools that part of the institution already dominated was expanded and it assisted its technical staff in launching a Remote Learning (EaD) platform, to serve its own employees and beneficiaries (although only a restricted portion had access to such resources). In addition, it has become imperative to develop applications, as well as introducing updates and promoting improvements for instruments to control donations of the major campaigns from Celpe and Compesa.

However, it is known that there is much to be done to overcome the constant lack in communication (internal and external), which is why the Institutional Action Plan 2021-2022 includes institutionalization of training policies, booster training for current and future employees (MPC, 2021). The research opened the way for the normative expectations outlined by participants, who suggested using more objective recruitment criteria and the adoption of management policies capable of lessen internal conflicts.

Moreover, the experience acquired from this study suggests that it can be achieved by means of collaboration, participation and dialogue, through which an ethical and normative culture can be created (Van Vuuren & Crous, 2005). The cultural-cognitive pillar, situated "more or less" in the subjective plane, was explained in those moments of everyday life, related to lived and implied experiences in symbolic representations (gestures, attitudes, words and signs), which shape the meanings attributed to singular events, difficult to capture.

At this point in the analysis, it is corroborated the assumption that, in order to achieve the effectiveness of a code of conduct, it is necessary to ensure its application, which often requires support from the cultural system and senior management (Lloyd, 2005). These are situations in which the strength of the MPC's mission accentuated rooted cultural-cognitive values, whether directly or indirectly. That is, even when it came to regulatory issues, matters related to the valuing of life, reception of the assisted, ethics and family values, which constitute the institutional essence of the MPC's mission, were discussed.

The three pillars outlined by Scott (2013) show that institutions are governed by rules, but need to receive support from standards and customs they adopted over the time, along with cultural-cognitive elements (cultural values and beliefs) that provide them with resources and strength that they rely on to ensure their existence in a given context of reference.

Internally, a striking sign of organizational culture and respect for differences is reflected in its "coexistence agreement" elaborated by employees, educators and beneficiaries, as strategies for commitment of the work teams and the sense of belonging, which gives force to the social assistance function of the MPC. It exists, even if the focus is on complementary education and the constant professionalization of its staff. The dialogue between these contrasts is expressed in the commitment of all, reaching the audience with which the MPC deals. There is inevitably an instruction for welcoming, present in teamwork practices, in the knowledge and acknowledgement that everything is coupled with the interdependence of sectors and in the alignment for construction of decisions concerning to them.

During the pandemic, the concern about institutional image was well worked out when trying to reconcile the fact that part of the entity has been acting in person was a smaller group, since March 2020, while the vast majority of the staff worked remotely, through lives, virtual meetings and the use of WhatsApp.

Here the role of contingency plans is resumed, one of which arising from the strategy to manage the essential social distancing of beneficiaries and their families during the pandemic, which brought great challenges for everyone, divided between the face-to-face and the online working. Among the campaigns carried out by the MPC, we highlight the elaboration of virtual folders, disseminated through social networks, aiming to bring information to the communities surrounding the MPC, about how to prevent Covid-19. At the same time, a mobilization was initiated to distribute food baskets, hygiene and cleaning materials and other products, such as the delivery of musical instruments to young people included in the programs promoted (MPC, 2020).

In fact, we also sought to serve one of the sponsors of the MPC, through its Digital Inclusion Center, by producing about 200 face shields by means of using 3-D printers installed in its premises and delivering to employees of Indústrias Reunidas Raymundo da Fonte, located in Recife (MPC, 2020).

It is understood that these moments marked a firm engagement of both staff and management of the MPC, in line with their responsibility and appreciation of ethics, based on the normative and cultural-cognitive pillars. Certainly, the appeal to ethical behavior within the institution impacts on the formation of individual conceptions, professional experiences and the intellectual ideology of the internal public, symbolizing its institutional integrity.

According to De La Torre-Castro and Lindström (2010), regulatory pillars (rules, regulations and sanctions) can undergo changes more rapidly, while normative and cultural-cognitive pillars tend to be more stable. In the MPC, it does not seem to be different and generates promising expectations that the cultural-cognitive elements will reinforce the institutionalization of the future code of conduct. Its spectrum ranges from the support to organizational beliefs reflected in the spirit of belonging and welcoming of young people, to the valorization of ethical behaviors pertinent to the internalization of routines within the organization's environment. Some procedural shortcomings should not be neglected, such as improving the fulfillment of project deadlines and providing greater transparency and clarity as regards the activities and tasks of each sector, as recognized by the collaborative group.

However, it is analyzed that the research reflects the participants' genuine motivation, observed in their engagement and adherence to an academic project of institutional and appreciative basis.