ANÁLISE BIBLIOMÉTRICA DA PRODUÇÃO CIENTÍFICA SOBRE CONTABILIDADE DO TERCEIRO SETOR NOS ÚLTIMOS DEZ ANOS

This study aims to analyze the scientific production on Third Sector Accounting in the main international journals from 2007 to 2016, and is justified by the fact that there are few studies in the accounting area geared to this type of entity. For that, a mixed exploratory-descriptive research and bibliometric method were carried out, whose data were collected from the Scopus database. For the process of extracting the articles, the term "third sector accounting" was inserted in the Portuguese, English and Spanish languages from 2007 to 2016 in order to identify the discussions that were carried out within the last ten years. The main findings pointed out that the period where there was more publication in the theme was in *Mestre em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE); Professor Substituto do Departamento de Ciências Contábeis e Atuariais da UFPE. **Doutorando e Mestre em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE); Professor Substituto do Departamento de Ciências Contábeis e Atuariais da UFPE. Mestra em Ciências Contábeis pela Universidade Federal de Pernambuco PPGCC/UFPE; Professora da Universidade Federal de Sergipe UFS. REPATS, Brasília, V. 5, no 2, p 507-530, Jul-Dez, 2018 ISSN: 2359-5299 E-mail: repats.editorial@gmail.com REPATS Revista de Estudos e Pesquisas Avançadas do Terceiro Setor 508 2015; the country that most tends to research on the subject is the United Kingdom. The journal that most received these articles was the Accounting Auditing and Accountability Journal, whose impact factor is 2,732. In the qualitative analysis, the software VOSviewer showed the constitution of five clusters, each formed by the authors: Camargo M. E .; Tisott P. B .; Zanandrea G .; Monteiro M. M .; and Da Motta M. E. V., who follow different lines of thought within the accounting theme of the third sector and are the most prominent in the área. In the analysis of keywords, it was verified that the most frequent terms to describe the subject are: third sector, accounting and accountability.