NONPROFITS: A BIBLIOMETRIC STUDY

Authors

  • Eduardo Barbosa Custódio
  • Flávia Verônica Silva Jacques
  • Alexandre Costa Quintana Universidade Federal do Rio Grande - FURG

Abstract

The necessity of the quest for knowledge about organizations that operate within the Third Sector Brazilian shown significant because of the importance attributed to this type of organization and the distribution of benefits and jobs in the current scenario. Note, a high growth in this type of economic organization within society, which emanates from the need of scientific studies directed to this sector. Thus, the present study investigates the quantitative and qualitative characteristics of papers on the Third Sector in periodicals Accounting qualification with A1, A2, B1, B2, B3, B4 and B5 by CAPES, in the years 2006 to 2010. The results of this study showed that most publications in journals focuses rated B3, with 13 items in total, and no studies were found in the journals A1 and A2. Works with most 3 authors were studied within the universe and the theme "Accounting and Managerial Accounting" was the most reported results. "Managerial control" and "performance" were the themes addressed. The types of references most used books, and how to collaborative networks, Cunha was the author of more links in your network.

Keywords: Bibliometrics, Third Sector, Nonprofit.

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Author Biographies

Eduardo Barbosa Custódio

Especialista em Ciências Contábeis (FURG) – Endereço: Rua Odir Wildt da Silva, 630. Rio Grande – RS – Brasil. Telefone: (53) 3236-1631 e (53) 91595411

Flávia Verônica Silva Jacques

Mestre em Ciências Contábeis (UNISINOS) - Professora do Instituto de Ciências Econômicas, Administrativas e Contábeis da Universidade Federal do Rio Grande (FURG). Endereço: Rua Jorge Carvalho de Campos Moraes, 417, Cassino, Rio Grande – RS – Brasil. CEP 96211-210. Telefone: (53) 99530884

Alexandre Costa Quintana, Universidade Federal do Rio Grande - FURG

Doutorando em Controladoria e Contabilidade pela Universidade de São Paulo (USP), Mestre em Administração pela Universidade Federal de Santa Catarina (UFSC) e Graduado em Ciências Contábeis pela Universidade Federal do Rio Grande (FURG). Atualmente é professor da Universidade Federal do Rio Grande(FURG). Autor dos Livros: Fluxo de Caixa: Demonstrações Contábeis; Contabilidade Pública e Exame de Suficiência do CFC Comentado. Tem experiência na área de Contabilidade, com ênfase em Contabilidade Geral e Pública, atuando principalmente nos seguintes temas: demonstração dos fluxos de caixa, contabilidade pública, transparência, micro e pequenas empresas, tecnologias da informação e comunicação na educação, finanças, pesquisa em contabilidade e organizações do terceiro setor.

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Published

11-09-2013

How to Cite

CUSTÓDIO, E. B.; JACQUES, F. V. S.; QUINTANA, A. C. NONPROFITS: A BIBLIOMETRIC STUDY. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 107–127, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4157. Acesso em: 27 dec. 2024.

Issue

Vol. 5 No. 2 (2013): Jul./Dez.

Section

ARTICLES

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