Os Impactos da Cultura no Processo de Capacitação das IPSAS: Uma Análise sob a Perspectiva dos Oficiais Alunos Intendentes da Marinha do Brasil


  • Mônica Ferreira Amorim Vargas de Souza Universidade Federal do Rio de Janeiro
  • Ana Carolina Pimentel Duarte da Fonseca Universidade Federal do Rio de Janeiro https://orcid.org/0000-0003-0255-7569




The general objective of this research was to identify how the cultural values predominant in Student Officers of the Brazilian Navy impact the training process for the adoption of IPSAS. Data collection was obtained through the application of a questionnaire and a focus group. Data analysis was carried out using descriptive statistics and content analysis. It was concluded that low power distance and short-term orientation are values that positively impact the learning process, as they are values close to those required for 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 for IPSAS. Thus, based on the results found in the study, the importance of identifying cultural aspects in the IPSAS training process was verified, as it allows the instructor to adapt his teaching methodology in order to improve the learning process, using more appropriate techniques. to the class profile.