DEVELOPMENT OF COMPETENCIES THROUGH SCIENTIFIC INITIATION (SCI-I):

CAPACITIES TO ACT IN STUDENT LIFE AND PROFESSIONAL LIFE IN ACCOUNTING

Abstract

The purpose of this study was to understand the contributions of Scientific Initiation (SI) to the construction of skills of accounting students. Twenty accounting students from a state public university who participated in the SI program were investigated. Data were collected through semi structured questionnaires. The analysis was based on the Discursive Textual Analysis approach in an interpretivist perspective. The results showed that the students’ motivations are intrinsic and guided by personal interests (student’s active involvement) implying the development of a deep approach to learning. Carrying out the SI contributed to the learning of disciplinary contents, making them more autonomous and critical and contributed to gains in learning performance. SI provided the development of skills for academic and professional life. The main conclusion of the study is that the realization of Scientific Initiation during the undergraduate course in accounting enhances and contributes positively to the education of students, expands their involvement in the course, promotes consistent learning and encourages the construction of useful skills for both academic life and for the professional accounting exercise.