The aim of this research was to examine, based on the evaluation of the Personnel Improvement Coordination of Higher Education (CAPES), the strengths and improvement opportunities of the Academic Master programs in Accounting Sciences, in the 1998-2000, 2001-2003 and 2004-2006 trienniums. A descriptive-longitudinal research was carried out, with data collection through documental research. For data analysis, the technique of importance versus performance was used. It was observed that the programs improved their performance during the assessments in all the improvement priorities. The main strengths identified were Students Body, Thesis and Dissertations; Intellectual Production; and Faculty. The analysis application of importance versus performance proved to be adequate, since it indicated the improvement opportunities and the programs strengths. The used methodology can serve as a direction so that each program analyzes its performance in relation to the weights attributed by CAPES, as well as comparatively to other evaluated programs performance.
CAPES assessment; Academic masters; Accounting sciences
