This study analyses the distribution and the characteristics of accounting academic texts produced in Brazilian Universities. It includes all dissertations from the Master of Science, and thesis from the Doctoral degerr, both in accounting programs. For this study they were considered all together. The Universities considered are three. In which the respective programs in accounting have the official authorization from Brazilian State Departament of Education for graduate level. The entire production during the period of 1962 through 1999, in a total of 386 texts, was analyzed with multidimensional methods. The analysis focused the trends in the number of dissertations and thesis per year, the research method employed and the variation in topics covered by the field of accouting research. Some of the findings reveal that a although financial accounting represents 18% of total, the majority was produced between 1985 and 1990, and ferm 1997 to 1999 reduced to 13%. Education had a peak between 1988 and 1990 and is falling progressively since then. International accounting is growing since 1988 but has not been over the 4%, which is still very low when compared with the globalization of the Brazilian economy. Management accounting has 21%, is the largest amount and stable untill 1991 and since then indicates a trend to reduction. Regarding the business area, it was found that 77% refers to generic (theoretical), and 23% to any type of business area. Banks (28%). Public sector (13%) and Agricultural (10%) are the three larger business areas reserached. The study of growth quality of accounting research is important to the continued development of the accounting education well as for the accounting harmonization.