2022-01-102022-01-102016-12OLIVEIRA, Hugo Moreira de Oliveira et al. Aprendizagem e desenvolvimento de competências contábeis. Contabilidade, Gestão e Governança, Brasília, v. 19, n. 3, p. 376-394, set./dez. 2016.e- 1984-3925http://repositorio.bc.ufg.br/handle/ri/20157We 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.porAcesso Abertohttp://creativecommons.org/licenses/by-nc-nd/4.0/Situated learningAprendizagem situadaCommunity of practiceAccounting skillsComunidade de práticasCompetências contábeisArtigo10.21714/1984-3925_2016v19n3a3