文章基本信息

标题：Learning and the development of accounting skills
本地全文：下载
作者：Hugo Moreira de Oliveira ; Fernanda Paula Arantes ; Maria Salete Batista Freitag 等
期刊名称：Contabilidade, Gestão e Governança
电子版ISSN：1984-3925
出版年度：2016
卷号：19
期号：3
语种：Portuguese
出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：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.
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T