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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. [ABSTRACT FROM AUTHOR]

The Bolsa Família Program (PBF) has been the subject of several studies in applied economics. The program was consolidated and assumed centrality in Brazilian social policy, but still, there are few studies on the effectiveness of the program in combating poverty in the rural environment, according to the specificities of the country's regions. In this context, the present work aims to analyze the socioeconomic profile of rural PBF beneficiaries from rural areas in the North of Brazil. Using data from the CadÚnico of the Ministry of Citizenship, the results show a significant number of families in extreme poverty. The survey reveals the precarious living conditions of the beneficiaries of the program, especially with regard to the lack or lack of access to essential public goods. Thus, it is concluded that the PBF is insufficient to meet the basic needs of rural families in the sense of creating social and economic opportunities for them to escape the poverty trap. [ABSTRACT FROM AUTHOR]