Colaboração Acadêmica em Bancas de Mestrado na Pós- Graduação Stricto Sensu em Contabilidade Masters Committees and Academic Cooperation in Graduate Studies in Accounting

The creation and development of scientific knowledge has, as its basis, the social relations of researchers, (Kuhn, 1978). Such scientific collaboration can be identified through the analysis of social networks (Smith, 1958; Price, 1966; Katz, 1993, Newman, 2001; Barabasi, 2003; Godechot e Mariot, 2004). Based on this premise, this paper aims to identify and analyze the structural dynamics of relationships among the masters-level graduate programs in the area of Accounting Sciences in Brazil, from the perspective of the social networks evidenced in the examination committees established for candidates to the Masters degree in this area. To this end, a descriptive study was carried out using Social Network Analysis to identify the structure of the scientific and academic network established by the collaboration