1 ACCOUNTING RESEARCH AT BRAZILIAN UNIVERSITIES- 1962- 1999

This study analyzes the distribution and the characteristics of Accounting academic texts produced at Brazilian Universities. It includes all Master of Science Program dissertations, as well as Doctoral degree theses in Accounting programs. For the purpose of this study they were not considered separately. The study is based on data from three graduate level university programs in Accounting officially recognized by Brazilian Education authorities. The entire production for the period between 1962 and 1999 – a total of 386 texts – was analyzed through multidimensional methods. The analysis focused the trends in the number of dissertations and theses per year, the research method employed, and the variation of topics covered by the field of Accounting research. Some of the findings reveal that although financial accounting accounts for 18%, most of it was produced between 198