The objective is to evaluate the performance of brazilian graduate accounting programs, regarding the structure of knowledge construction. Seven graduate programs were analyzed over the three year period 2010 to 2012 The analysis criteria was based in defined by CAPES, applying the PROMÉTHÉE Method II, to create the rankings. It is concluded that some thresholds must be overcome, especially in relation to the production and interaction of international programs. On the social function, there is a strong relationship between the publication of teachers, together with students. Besides that excessive concern in productivity can generate constraints in the evolution of scientific knowledge, as advocated by work in this area.
Silva, T.P. da, Kreuzberg, F., & Júnior. M.M.R. (2015). Desempenho dos programas brasileiros de pós-graduação em contabilidade na tangente da pesquisa científica [Performance of Brazilian graduate programs in accounting at the tangent of scientific research]. REICE. Revista Iberoamericana sobre Calidad, Eficacia y Cambio en Educación, 13(1),
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