Compliance and mimetic isomorphism of the anti-corruption law in Brazilian states

Abstract

This study explores the occurrence of mimetic isomorphism in compliance practices based on Brazilian anti-corruption law at the state level, with a particular focus on administrative accountability, public compliance, and compliance requirements in contracts with the private sector. The institutional theory was employed, considering a sociological approach and the assumption of isomorphism. The methods adopted included documentary research and content analysis, examining documents related to anti-corruption actions in Brazilian states. The analysis categories were based on accountability and compliance content in the context of public and private relationships. The main results pointed to elements suggesting mimetic isomorphism among states and between them and the federal government. Unlike other studies, this research provides an overview of the adoption of compliance practices in Brazilian states. In terms of theoretical contributions, the research highlighted the similarity of the Brazilian institutional environment in normative adoption. Its practical contribution lies in clarifying that states do have actions to combat corruption.