ACADEMIC PUBLICATIONS OF ACCOUNTING RESEARCH IN BRAZIL WITHIN THE CONTEXT OF THIRD SECTOR ORGANIZATIONS

Abstract

Private non-profit organizations, herein called Third Sector, have been performing functions that are ampler and more relevant in modern society each time. These organizations develop activities of different characters such as beneficent, charitable, religious, cultural, educational, scientific, artistic, literary, recreational, environmentally protective, and sportive, in addition to other services by always objectifying the consecution of social ends. Consequently, the field of studies in this sector is currently one of the areas that have been arising great interest from multi-discipline social science researchers, including applied areas such as economic, administrative and accounting sciences. In that sense, it is convenient to question the evolution of academic accounting production within the scope of those organizations, which is the main aim of this article. In order to identify and systematize different academic productions as performed under this subject, a revision of the literature about the Third Sector was preliminarily made, and an investigation of the academic production from 2000 to 2006 ensued from program databases of Accounting Sciences and Controllership of doctors and masters' degrees, congresses and specialized magazines. Hence, it became evident that the production is originally based on two master's degree programs as of the analysis of results, and the dissemination is stronger in congresses and its publication in magazines is inexpressive.

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time. These organizations develop activities of different characters such as beneficent, charitable, religious, cultural, educational, scientific, artistic, literary, recreational, environmentally protective, and sportive, in addition to other services by always objectifying the consecution of social ends. Consequently, the field of studies in this sector is currently one of the areas that have been arising great interest from multi-discipline social science researchers, including applied areas such as economic, administrative and accounting sciences. In that sense, it is convenient to question the evolution of academic accounting production within the scope of those organizations, which is the main aim of this article. In order to identify and systematize different academic productions as performed under this subject, a revision of the literature about the Third Sector was preliminarily made, and an investigation of the academic production from 2000 to 2006 ensued from program databases of Accounting Sciences and Controllership of doctors and masters' degrees, congresses and specialized magazines. Hence, it became evident that the production is originally based on two master's degree programs as of the analysis of results, and the dissemination is stronger in congresses and its publication in magazines is inexpressive.