Academic Publications of Research in Accounting in the Third Sector in Brazil: Analysis of the Period 2007 to 2009

The development economic, social and political world boosted constant changes in the way of structuring organizations, whether for profit or not. The Third Sector has the task of fulfilling a social role in changing the human being, and deliver the services that the state cannot fulfill. Surveys are carried out in several areas, in order to improve techniques to identify failures and assist in making decisions, giving a broad picture of what happens on a particular sector or theme. The problem for the development of this research was that the evolution of academic accounting research in Brazil, related to Third Sector organizations in the period 2007 to 2009 from the research Olak, Slomski and Alves, entitled: The publications of academic research accounting in Brazil, as part of Third Sector organizations. The objective of this research is to compare whether there was academic accounting research developments in Brazil of Third Sector organizations from 2007 to 2009, having as parameter the survey between the years 2000 to 2006. The methodology used was literature and exploratory, and the approach to the problem of analyzing the data collected is quantitative. After analyzing the results, it appears a considerable increase in publications on the subject of Third Sector, which identified 32 studies - from 2007 to 2009 - while in the period 2000 to 2006 were published 38 papers. Both in previous research as the current is still unimpressive publications in magazines (2 posts).