Aprendizagem de Auditores Fiscais no Contexto da Prática Profissional

Detalhes bibliográficos
Ano de defesa: 2010
Autor(a) principal: Soares Neto, Antonio
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal da Paraí­ba
Brasil
Administração
Programa de Pós-Graduação em Administração
UFPB
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: https://repositorio.ufpb.br/jspui/handle/tede/3872
Resumo: The purpose of this study is to understand how the tax auditors from Renevue State Secretary of Paraíba learn in the professional practice context. With the growing demand for public services more comprehensive and effective, and the own engagement for a better profesionalization, to understand how effective their learning emerged as significant contribution to this process of professional development. To understand this field of study, it was fundamental perform studies in the field of learning organizational, specially those that emphasize contextualized professional learning, with emphasis on the role of experience and reflection. The research was guided by a qualitative approach within an interpretative perspective, since it will hear the professionals and know their stories in the context of fiscal actions, being the stories collected for the purposes of this research through the investigative method of Oral History. The study was conducted with ten tax auditors who work on Paraíba. The stories of the experiences and reflections revealed that the auditors learn initially and formally taught in the preparatory course, continuing his training in the context of practice, the interaction of senior auditors, the experience of collective professional practice, in the belonging in the auditors community of practice, the reflect on practices, individuals and collectives, the collective face of unexpected situations, revealing a process of a complex and dynamic learning. Also revealed that throughout his career, after the joining, playing "roles" in the "roadmap" of his professional learning, so it is possible to identify some learning facilitators inherent in this process. The fiscal practice ranges as approved by the known and unknown experience brought by new situations, having the reflection, individually and collectively, as final arbiter. Some new questions were left as references for future research, attention to the role of public service and its agents in the context of society.