THIRD SECTOR: BILIOMETRIC STUDY BOOK IN 2004-2014 PERIOD

• Autor(a) principal: Rodrigues, Rubens Carlos
• Data de Publicação: 2017
• Outros Autores: Vieira, Ana Paula Rocha, Santos, Sandra Maria dos, Cabral, Augusto Cézar Aquino, Pessoa, Maria Naiúla Monteiro
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/62627
• topic: Terceiro setor; Publicações acadêmicas; Bibliometria; Contabilidade; Non profit entities; Academic publications; Bibliometry; Accounting

The objective of this research is to analyze the characteristics of Brazilian scientific production in the accounting area related to the organizations included in the third sector between the years 2004 and 2014. Rather than cataloging, the aim is to identify the entities under study and thus discover niches As well as which accounting aspect is being used. Regarding the mentioned period, the publications made in the main congresses and journals of the accounting area were searched, and a total of 111 articles were analyzed at the end. The methodology of this research is based on a descriptive study, through bibliometric research and quantitative descriptive approach of the data. Among the results achieved, we highlight a large number of researches in the area of the Third Sector, especially in the institutions located in the South and Southeast, as well as the type of entity that is being addressed in the studies refers to a form Of the entities, thus not allowing a deepening in the various types aggregated under the umbrella of "Third Sector", even having different characteristics. With the description of what was researched, there is a glimpse of academic opportunities for research in the search for solutions in a market that grows in importance and financially, in the exercise of transparency and social control.