The first accounting graduate program for Master of Science in Brazil started in 1970 at the University of São Paulo. Since then, other three universities started their graduate programs in Accounting. These programs are in the category of "strictu sensu" programs. They include the Master of Science and Doctoral degrees. Master of Science is a four years program and requires that the student obtains a total of 96 credits in disciplines plus a dissertation which has to be approved by a commission of 3 Ph.D. professors, during a public session. The Doctoral degree is a four years program and the student has to obtain a total of 192 credits including the Master Degree. The candidate has to develop a thesis to be approved by a commission of 5 Ph .D's, in a public session. ln addition to these several Marici Gramacho Sakata Bacharel em Ciências Contábeis-FEA/USP programs will be operating in the next three to four years, since several colleges are currently applying to have their programs officially authorize. Academics are very concerned with dissertations and thesis topics beca use they reveal the concentration of knowledge in each area, the approaches and trends of research in the field. According to the authors, this is the first study focusing the whole accounting academic production in Brazil. The study reported in this article, intended to analyze trends in the Brazilian accounting research since the very first work in 1962 until today. I should be noticed that authors did not include in the study eventual accounting texts produced in non-accounting programs. The entire production during the period of 1962 through 1999 in a total of 386 texts was analyzed by using the multidimensional method. 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 accounting research. Some studies on this subject have been performed in Brazil, such as Martins [ 8 ] for business in several colleges and Germano [ 7 ] for accounting in University of Sao Paulo. This study is structured as follows: The first section is the introduction and summarizes previous studies and relevant content analysis. The second section includes ali the research
O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte, funcionalidades, principais locais de desenvolvimento, grupos de pesquisa, institutos envolvidos, eventos relacionados, taxonomia de sua estrutura, tendo como base a bibliografia sobre o tema.
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