Learning and the development of accounting skills

Autor: Oliveira, Hugo Moreira de, Arantes, Fernanda Paula, Freitag, Maria Salete Batista, Rossi, Ricardo Messias, Silva, Júlio Orestes da
Přispěvatelé: Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
Jazyk: portugalština
Rok vydání: 2016
Předmět:
Zdroj: Contabilidade, Gestão e Governança, Vol 19, Iss 3 (2016)
Contabilidade, Gestão e Governança; v. 19, n. 3 (2016)
Contabilidade Gestão e Governança; v. 19 n. 3 (2016)
Contabilidade, Gestão e Governança
Universidade de Brasília (UnB)
instacron:UNB
ISSN: 1984-3925
Popis: We investigated the process of learning that takes place in the development of accounting skills from the perspective of situated learning, that is to say, as a process influenced by the social and political context in which individuals are inserted and interact. Using this perspective and adopting as an analytical model the International Education Standard - IES 3, nine professional members of the Accountants' Union of the State of Goiás, Brazil (SCESGO) were interviewed using a semi-structured interview guide, which made it possible to address both formal and informal processes of learning. It was observed that the Union's members constitute a Community of Practice, sharing their expertise with respect to different kinds of accounting knowledge. The principal benefits of this are the development of technical, intellectual, interpersonal, and communication skills.
Databáze: OpenAIRE