The purpose of this paper is to develop a genealogy of the research about motivation to work in the accounting field. To this end, an overview was carried out using the historiographical-genealogical method. Two great analysis categories emerged from the relation between accounting and behavior, and motivation to work in the accounting field between 1960 and 1970. It is during this decade that the first research projects take shape, and the first hypotheses are formulated in the field. With these sections, it is possible to create a theoretical and methodological framework for analysis of the studies in this field. Keywords: Motivation to work, genealogy, accounting, behavioral sciences.