THIRD SECTOR IN THE LIGHT OF ACCOUNTING AND FINANCIAL ASPECTS

A LITERATURE REVIEW

Abstract

The present research aimed to identify how accounting and financial concepts have been applied in studies related to the third sector and its entities. To this end, a systematic literature review was conducted, analyzing scientific articles extracted from the Scientific Periodicals Electronic Library (SPELL), in order to understand and quantify the predominance of certain categories related to the subject. A total of 25 articles were collected, from which 68 authors from 28 educational institutions were extracted. The journals were concentrated in the A1 to B2 strata of Qualis CAPES, published between 2004 and 2019. The studies were predominantly theoretical-empirical, conducted in associations and foundations focused on social assistance, education and research, culture and recreation, health and sports, located in the Southeast and South regions. Finally, it is worth noting that the main results pointed to the greater recurrence of terms such as "accounting disclosure and management", "accountability reporting", "governance", "accountability", "controlling", and "strategic management" in the keywords, titles, and specific subjects addressed in the articles, indicating a higher frequency of works focused on accounting science.