Análise bibliométrica do paronama das publicações acadêmicas nos anos 2015 a 2019 sobre contabilidade do terceiro setor no Brasil

Abstract

Due to the immense social demands that have arisen over time, society has started to divide into three pillars that guide the structure we know today, that is, society is divided into the Public, Private and Third Sector sectors. The present study seeks to highlight the panorama of the evolution of academic publications in the area of the Third Sector in Brazil in the period from 2015 to 2019. The majority of entities in the third sector have the function of subsidizing the demands that the State ends up failing to side or have difficulties maintaining their basic functions, as well as those of the markets, at a time, not related to social issues. For this reason, the work was guided by the bibliometric search related to academic publications with the theme of the Third Sector between the years 2015 to 2019 in periodicals and graduate programs in Brazil in order to verify the state of the art of current academic research involving this theme. The research revealed that in the researched period, 18 papers were published, divided between dissertations, theses and articles. The results of this research showed that the evolution in the panorama of publications declined over the years, when we compared it with works with this same theme initiated by Olak (2008). However, it was noted that dissertations are the most used tool as a research project related to verifying the situation of publications over the years. The survey also showed that the area of greatest interest in research is Controllership and Management Accounting. It was also observed that women were the ones who most published or participated in academic publications in the Third Sector area.