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No contexto atual, a contabilidade aplicada ao setor publico esta sendo palco de novas mudancas impostas pela integracao dos mercados. Dessa forma, no presente estudo teve-se por objetivo identificar a bibliometria e a sociometria das pesquisas cientificas relacionadas ao tema contabilidade publica e contabilidade do setor publico, constantes nos artigos cientificos indexados na base Science Direct e publicados em periodicos internacionais. Empregou-se metodologia empirico-analitica e longitudinal, por meio de uma pesquisa documental em 20 periodicos internacionais em estudos publicados no periodo de 1990 a 2014. Filtrou-se pelas expressoes public accounting e public sector accounting ; a amostra compreendeu 32 artigos. Utilizaram-se as tecnicas de analise bibliometrica e analise de redes. Os achados indicam que houve concentracao de publicacoes no periodo que compreende 2010 a 2014, com media de duas publicacoes por ano contra a media de uma publicacao por ano nos periodos anteriores. Alem disso, notou-se uma evolucao dos relacionamentos de redes entre os autores. Conclui-se que o aumento nas publicacoes no ultimo periodo analisado pode ter sido influenciado pelo aumento das relacoes de redes, com maior troca de informacoes e cooperacao entre os pesquisadores da area. Palavras-chave: Contabilidade publica. Contabilidade aplicada ao setor publico. Bibliometria. Sociometria. Public Sector Accounting: a study of networks published in international journals Abstract In the current context, accounting applied to the public sector is the scene of recent changes imposed by market integration. In this study it was aimed to identify bibliometrics and sociometry of scientific research related to the subject public accounting and  public sector accounting contained in scientific articles indexed in Science Direct database and published in international journals. An empirical-analytical and longitudinal methodology was developed, through documental research in 20 international business journals in published studies from 1990 to 2014 and filtered by the expressions public accounting and public accounting sector; the sample has consisted of 32 articles. We have used the bibliometric analysis techniques and network analysis. The findings indicate that there was a concentration of publications in the period comprising 2010 to 2014, averaging two publications/year, compared the to average of one  publication a year in previous periods. In addition, there has been a trend of network relationships among authors. It is concluded that the publications increase in the last period may have been influenced by the increase in network relationships, with enhanced information exchange and cooperation among researches. Keywords: Public accounting. Accounting applied to the public sector. Bibliometrics. Sociometry .

CONTABILIDADE DO SETOR PÚBLICO: UM ESTUDO DAS REDES SOCIAIS PUBLICADAS EM PERIÓDICOS INTERNACIONAIS