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The main goal of this study is to identify the perception of professors from accounting graduate programs in Brazil regarding the course Accounting Theory in the convergence scenario to International Accounting Standards. The research is qualitative and data were collected through a questionnaire with open and closed questions, applied to professors of their respective graduate programs. The results show that the most emphasized contents are: The assets and its measurement; The liabilities and its measurement; Revenues, expenses, gains and losses. Contents such as Methodology of Accounting and Accounting and the fluctuations prices are not frequent, or are not offered. Besides, as special topics, professors indicated the following courses: Earnings management, Positive Accounting Theory versus Normative Theory; Quality of Accounting Information; Contract Theory of the Firm, among others. There are who professors agree that there was a change in the way of discussing Accounting Theory in graduate programs from the convergence of Brazil to the International Accounting Standards. For them, the change is related to aspects of measuring assets, liabilities, income and expenses; the IASB; and the qualitative characteristics of the conceptual framework. Consequently, it is concluded that the Accounting Theory course in graduate programs has suffered influences with regard to its content and methodology due to the convergence of International Accounting Standards, which require from professionals a higher critical sense and interpretation skills. [ABSTRACT FROM AUTHOR]