The study aimed to define the profile of cooperation networks set up between researchers involved in Congresso USP de Controladoria e Contabilidade, mapping based on the structure of relationships, the cooperation form manifested in the period 2001-2009. Starting from the social nets of collaboration concepts, this descripitive and quantitative study mapped the structure of relationships establishead among the 1120 authors involved in 882 scientific papers transmitted in nine editions of the Congress. The data were collected from the annals of the event and analyzed each three years with the aid of Ucinet 6.0 software. The findings indicated that part of the actors occupied a privileged position in the network structure, being receptive to other groups and assuming positions of bridges that connected researchers who would not be connected without their presence. In general, the profile of cooperation networks proved to be predominantly characterized by strong ties. While a deficient profile of cooperation networks was identified in some cases, the research universe showed signs of development. The network had its density increased in the last period and there was a decrease in string relations. Few authors were responsible for a significant portion of scientific production though, besides low persistence along the analyzed period. The largest sub-networks of each of the analyzed three-year periods gathered the most relevant actors in terms of number of selected papers and degree of centralities and intermediation. In view of a large number of researchers who have common goals and see internationalization as an urgent need, the study encourages reflection on the coordination of efforts that could be introduced in order to promote scientific collaboration in its broadest sense as a way to cooperate towards the maintenance and evolution of an enterprise so important in the academic community -Accounting research.
Cooperation networks; Congresso USP de Controladoria e Contabilidade; Accounting Research