Brazilian panorama of accounting teaching applied to the third sector: an analysis in public institutions of higher education

Abstract

The aim of this article is to present the panorama of the teaching of Accounting Sciences in the third sector (TS) in the Accounting course in view of its prominence and growth, it is expected that higher education can prepare the professional to act with the recent changes gives TS legislation, preparing useful and transparent information for its users. To achieve the objective, the offer of disciplines in higher education institutions (HEIs) in Brazil was verified. The empirical study of an applied nature, has as exploratory methodology analyzing the curriculum available in the pages of 77 public HEIs, being analyzed 62 subjects offered on the TS. The results indicated that the TS course is not offered in all HEIs in Brazil, those that have it available as an elective course (optional). The research highlighted that among the HEIs studied, UNIFESP offers the TS discipline with the highest number of hours. Among the analysis by regions, the results showed that the Northeast region and represented by the states of Bahia and Minas Gerais, are the ones that offer the most TS disciplines. According to the Institute of Applied Economics Research (IPEA, 2020) this region and these states are not the most quantitative of TS institutions. Finally, data analyzed revealed that HEIs in Brazil are not complying with Resolution 4 of 2005 in its entirety.