Motivation from which we started to address specific topics is one segmented into at least the following areas: interest enjoyed by the investigation of accounting at national and international research, dynamic researchers in accounting, research directions that have generated many debates and still have not led to a widely accepted consensus, and of course, changes in accounting research excellence 25 years of ASEM. At the beginning of this scientific approach we faced with a state of unknown, though understood as the starting point of our investigation was complicated to forecast the purpose of the study began. However, research conducted any means an extra step on the performance ladder, allowing research development perspective.