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 |
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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 |
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