Modelo de comunidade de prática com foco em gestão do conhecimento no ambiente contábil público de universidades federais brasileiras

• Autor(a) principal: Lira, Suzana de Lucena
• Data de Publicação: 2019
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/16961
• topic: Gestão do conhecimento; Ciência da informação; Comunidade de prática; Contabilidade pública; Compartilhamento de conhecimentos; Knowledge management; Information science; Communities of practice; Public accounting; Knowledge sharing; Gestão do conhecimento – Finanças públicas; Contabilidade pública – Universidades Federais – Brasil; CNPQ::CIENCIAS SOCIAIS APLICADAS::CIENCIA DA INFORMACAO

The community of practice is considered a strategy of knowledge management that promotes the learning, sharing and development of people who integrate in a group, as a means of uniting them in order to leverage individual and collective knowledge, to encourage the creation, innovation and the use of information and knowledge in organizations. Knowledge management stimulates this interaction, through favoring favorable environments where knowledge flourishes, develops and transforms into new knowledge. The study aims to analyze the interaction environment of knowledge sharing in the public accounting sector of Brazilian federal universities, as a basis for proposing a model community of practice. It seeks to identify the federal universities of the country and the accountants that manifest interest and willingness to participate in the sharing of knowledge; characterize the accountants of federal universities at national level; to verify Wenger's (2002) proposal of initiation and cultivation of community of practice in the accounting environment of Brazilian federal universities; and identify the benefits and difficulties for accountants in obtaining and sharing knowledge. It is based on the theoretical basis of information in contemporary society, in the construction of knowledge and its possibility of management for the evolution of organizational practices and sharing through a community of practice. The methodology is based on social research, whose realistic theoretical current presupposes a pre-existing knowledge. The methodology is based on social research, whose realistic theoretical current presupposes a pre-existing knowledge. The process of conducting the research configures itself as deductive, because it is based on an existing theory. It is characterized as to the approach of the problem, as qualitative. From the point of view of the objectives, it is descriptive and exploratory. As for data collection instruments, a questionnaire was adopted, as well as interview and field diary; as a technique adopts participant observation, focal group and content analysis. Considering the essential aspects to be developed in a community of practice, we propose a community model appropriate for the accounting sector of federal universities, presenting the dimensions to improve it, with its indicators. The data obtained reveal that the interaction environment contextualized by the public accountants of federal universities becomes conducive to a community of practice. It confirms the defense of the creation a model of community of practice, as a strategy of knowledge management, for the public accountants of Brazilian federal universities, through the interaction environment among public accountants of federal universities, with the promotion of sharing, exchange and learning for the construction of knowledge, leveraging the potential of accountants, perfecting the techniques, assisting in the processing of accounting practices and procedures, and promoting the exchange of knowledge in the area.