Learning and the development of accounting skills

Hugo Moreira de Oliveira, Fernanda Paula Arantes, Maria Salete Batista Freitag, Ricardo Messias Rossi, Júlio Orestes da Silva

Abstract


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.


Keywords


Situated learning; Community of practice; Accounting skills.



DOI: http://dx.doi.org/10.21714/1984-3925_2016v19n3a3

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e-ISSN: 1984-3925

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