Análise da produção científica sobre contabilidade em instituições religiosas, no período 2015-2020

Abstract

This study aims to analyze the characteristics of the scientific production on accounting applied to religious institutions, in the period from 2015 to 2020, through bibliometric technique. A quantitative and qualitative approach was used to describe the characteristics of the scientific production on the subject. The main results show that the highest frequency of scientific production (CP) occurred in 2019. A total of twelve authors/co-authors produced approximately two pieces of research with an average of three authors per production, and publication predominantly in journals, undergraduate repositories, and Master's Program. Prevalence of modalities: article (15) and TCC (7). The Master’s Program of the Faculdade Unida de Vitória (CAPES 3) had the largest publication, with two dissertations and one article published on the theme; and it stands out with an article in the RAGC Magazine (Qualis B4). The scientific production has an endogenous profile in its dissemination, transmitting productions of the institutions where they are related. Main sub-area: managerial use of financial statements. Most frequent methodological approach: qualitative research, with data collected through field survey using interviews and documentary research. This research contributes by revealing that the scientific production on accounting applied to religious institutions still lacks greater scientific emphasis. It also shows the relevance of research-intervention for divulging the use of accounting statements and management techniques to guide the decision-making power of these organizations.