Learning and the development of accounting skills

• Autor(a) principal: Oliveira, Hugo Moreira de
• Data de Publicação: 2016
• Outros Autores: Arantes, Fernanda Paula, Freitag, Maria Salete Batista, Rossi, Ricardo Messias, Silva, Júlio Orestes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/1030
• topic: Situated learning; Community of practice; Accounting skills.

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.