Os impactos da cultura e dos estilos de aprendizagem no processo de capacitação das IPSAS: uma análise sob a perspectiva dos Oficiais Alunos Intendentes da Marinha do Brasil

Abstract

The main objective of this research was to identify how the prevalent cultural values and learning styles, in Brazilian Navy Officer Students, impact the training process for the adoption of the International Public Sector Accounting Standards (IPSAS). In order to achieve the proposed objective, the theory of cultural dimensions proposed by Hofstede (2001) and the theory of experiential learning proposed by Kolb (1984) were used. The data was collected through the application of a questionnaire and a focus group with Supply Officer Students of the Brazilian Navy. Data analysis was performed using descriptive statistics and content analysis. It was identified that the Officer Students present, as cultural characteristics, low distance of power, collectivism, femininity, high aversion to uncertainty and short-term orientation. Though it was not possible to identify a predominant learning style, there was a greater emphasis on the basic learning methods of reflective observation, abstract conceptualization and concrete experience, and a lower emphasis on active experimentation. These data were confirmed by the Officers, during the realization of the focus group, which led to the conclusion that both low distance of power and short-term orientation positively impact the learning process, as they are values related to those ideally demanded for the IPSAS. The strong aversion to uncertainty, collectivism and femininity are cultural values that negatively impact the training process by distancing themselves from the values demanded by IPSAS. As for the basic learning methods, it was found that they had a positive impact on the training process. Active experimentation was defined as the method that best represents the class from the focus group, diverging from the result identified through the questionnaire. The positive impact is due to the fact that the methods somehow relate to the ones demanded by the IPSAS, through the cultural relationship and the accounting profession, according to Kolb (2014). Thus, from the results presented in the study, it was found that the identification of cultural factors and learning styles allow the teacher to direct their work, developing activities and assessments that will possibly motivate students more and, consequently, contribute to the improving public accounting education.