This bibliometric study aims to evaluate the scientific production in the area of accounting theory, published in the Journal of Accounting and Finance (RCF), Faculty of Economics and Administration, University of Sao Paulo (FEA / USP), from 2001 to 2010. Through a descriptive research design documentary, we identified and analyze 27 papers related to the selected area. The study analyzed the characteristics of authorship and networking research, predominantly authorship and networks linked to FEA / USP. Regarding methodological approach and typology, the study identified that most of the articles adopted the approach of economic rationality. Increase in the quantity of articles with positive approach in recent years, but prevailing normative studies in the period. It was observed that the authors favored the empirical studies, with heavy use of statistical tools and prevailing discussion about conservatism. Furthermore, the authors favored the consultation of international journals, books national and international and research dissertations and Eliseu Martins and James Ohlson were the most frequent cited authors. Finally, it was found that it is essential to the binding of the authors in the field of international institutions and researchers from other fields of knowledge to mitigate the endogeneity of scientific production, accounting bias and improve the reflection on the direction of accounting research in the area.