Características da produção acadêmica sobre instituições religiosas na pesquisa contábil

Abstract

This work aims to seek publications on one of the entities that make up the Third Sector, which are religious institutions. This paper aims to make us think about the importance of accounting for non-profit entities, particularly Religious Organizations, mainly in the relevance of understanding how academia treats the topic through its publications and what characteristics such productions have presented. Therefore, the following specific objectives were defined: conceptualize the Third Sector, immunity and tax exemption of religious institutions as well as their accounting, management and religious organizations as legal entities under private law. The methodology adopted for this study was the bibliometric method, based on research in articles and publications in journals. Religious Institutions are a niche that is growing remarkably in all its forms, regardless of which religion it is composed of, and for this reason deserve a more careful and attentive, look on the part of researchers. The following information was found in a range from 2010 to 2021: in accounting events, 2 (two) publications, in the Spell platform, 8 (eight) and in Qualis Periodicals A2 to B3, no article published in the aforementioned period was found.