In Indonesia, researches on Earnings Management (EM) are considered to be significant since they contribute 18% of all financial accounting papers submitted to annual National Accounting Symposium (called as Simposium Nasional Akuntansi or SNA) between 2000 and 2009 that held by the Indonesian Institute of Accountant (called as Ikatan Akuntan Indonesia or IAI). These 54 EM papers (representing 18% of financial accounting articles) have been published in the Indonesian top five accounting journals within the same period. However, almost none of the previous studies have portrayed the development of EM researches. This study attempts to explain research methods used, variables observed, between-variable relationship formed, research instruments, as well as units of analysis employed in EM research in Indonesia in order to transfer data to be more meaningful, indicate the potential research field in EM, and to provide the discussion basis of particular problems in EM. This study uses descriptive modeling method (see Abdel-Khalik and Ajinkya 1979: 21) and mapping framework of Luftands Shields (2003) in order to map the findings of EM articles published in Indonesian accounting scientific journals with (at least) B ranking (ranked by the Indonesian Higher Degree Education Directorate or DIKTI) during 10 consecutive years. In total there are 653 articles titles collected from 96 hardcopies of 5 selected journals. 14 keywords (either in English or in Indonesian) related to earnings management were used. 54 EM articles were found, while 8 of the articles have to be omitted as the studies are not based on empirical studies. Content analyses of 46 EM articles show several findings of EM researches: (1) Good Corporate Governance becomes more important in EM researches although its description power remains controversial, (2) Positive accounting hypotheses are not consistently supported and none has been done in investigating the reasons for inconsistency, (3) Discussions on inefficiency of the capital market or moral hazard were not explored optimally, (4) However, Initial Public Offering (IPO) is conclusively proven as an event that leads to income-increasing behavior, (5) Investors do not take the existence of EM in making investment decision, and this indicates the existence of market inefficiency in the Indonesian capital market, confirm with previous study conducted by Healy and Wahlen (1999).