Aprendizagens adquiridas na atividade de avaliação de artigos científicos por revisores de periódicos da área contábil

Abstract

This research aimed to determine the types of learning acquired in the activity of evaluating scientific articles by reviewers of periodicals in the Accounting area. Therefore, an exploratory and qualitative research was developed. Data were collected by in-depth interviews and it was analyzed using content analysis. It was found that the sub-dimension of "Knowledge" was the one that has been most outstanding in the themes of scientific production, training for evaluation and types of learning acquired in the peer review activity, with the subcategories most significant: "Contributory opinion (feedback)"; "Level of scientific knowledge"; "How has he learned to review". Secondly, there is a sub-dimension of "Values (knowing - being)", with more expressive subcategories such as: "Dedication"; "Research productivity"; "Research groups". Thirdly, there is a sub-dimension of "Skills (know-how)", with more expressive subcategories such as: "Scientific production;" "Dealing with limitations of the evaluation system"; "Publication type". The mobilization of skills through the scientific activity of producing and certifying science resulted in learning that encompasses not only the scope of the research practice, but also the theoretical and the ethical, with a greater focus on the sub-dimension of knowledge, which provided the highlight of these researchers in academia and the importance of their thinking for this area of knowledge. It can be said that, although the peer review constitutes a vertical activity on the evaluated document (manuscript), for the investigated researchers, this space of knowledge construction was not configured as an isolated process, but focused on the areas and lines of research in which they operate, so that the scientific activities of production and certification of science, focusing on the area of management accounting, proved to be complementary, which provided learning and development of the scientific skills of these evaluators. It is concluded that the peer review activity presented itself as a formative space capable of providing, in addition to the accumulation of intellectual capital (knowledge), also values (knowing - being) and skills (know-how) linked to the practice of research and science certification.