Os estágios de aprendizagem de auditores fiscais no contexto da prática profissional

Abstract

The article identifies the learning stages of tax auditors from Revenue State Secretary of Paraíba in the professional practice context. The increasing demand for social services and public servants more qualified, it is important to understand how effective the professional learning of those officials. The theoretical ballast of this research is in the field of organizational learning, with emphasis on contextualized learning in professional action, and the role of experience and reflection. The research is characterized as qualitative, guided by the interpretive paradigm, conceiving of reality as socially constructed. The Oral History is the investigative method. The stories of the experiences and reflections revealed that the auditors initially taught in the preparatory course, continuing in the context of practice, the interaction of senior auditors, the collective experience of professional practice, in the belonging in membership in the community of practice, reflect on practices, individual and collective, in facing new situations, revealing a process of learning complex and dynamic. Also revealed that the auditor performs "roles" in his process of learning.