Questões de Concurso

There are a lot of common misconceptions about fossilization and language development. It's impossible to correct all of them in a post here, but I'll address a few that have been mentioned below.

Fossilization is a stage at which a second language speaker seems to cease making progress toward becoming more targetlike in his or her use of the language, so a "learning plateau" is a reasonable analogy. The comparison wherein "the L2 learner has his own linguistic system" that's still influenced by L1 and other things is known as the "interlanguage." The question researchers cannot conclusively answer is whether or not that "plateau" is reversible after a certain point, be it age, fluency level, etc., in order to start making progress again.

Different people are motivated by different things, which range from need (to pass a test, to get a job, to watch movies without subtitles, to make friends, etc.) to learning style (preferring to study from texts, liking/disliking impromptu, small-talk with people just to practice, preference for/against learning formal rules, and aptitude). It is easy to remember verb conjugations. There is no single formula.

Finding someone who can correct your errors tactfully and effectively most certainly does not need to be demotivating, depressing or draining whatsoever. I'm a very fluent non-native speaker of Spanish, and I actively request that my native speaker (NS) friends correct me when I make a mistake, or use a phrase that sounds funny in their dialect, etc. How else will I learn? It's fascinating to learn little details like that now after so many years. As long as they don't do it in a mocking or condescending way, or at a socially inappropriate time, why wouldn't I want their help? Of course, if you correct a beginner every time they try to utter a sentence, it could be discouraging - and obnoxious - but everything in moderation.

One of the biggest cognitive challenges is whether or not L2 speakers can learn to consciously notice differences between their L2 efforts and the way a NS talks. There are decades of research on this (my own included) and I'll gladly give references if anyone actually cares. Noticing falls into two broad categories. First, the ability to "notice the gap," i.e. hear a NS say a sentence and think, "Hmm, I understand what he meant but I've never heard that word before; it must mean ___" or "I know what he meant but it would not have occurred to me to say it that way; I'll try to remember that for later." The second is the ability to "notice the hole," i.e. when the L2 learner is trying to speak/ write and realizes that his "interlanguage" lacks a word, sound or structure needed to accurately convey his own thought. If he can seek the input necessary to fill the hole, he has a much stronger chance of acquiring it. The thought processes involved during that moment are holding the forms (or lack thereof) in working memory, and the longer it stays there for further processing, the greater the possibility that it is retained in long-term memory for later use. The NS interlocutor can help promote noticing through corrective feedback (also a subject of decades of research, for which I'm also happy to provide resources if anyone is genuinely interested.)

I have been using a variety of strategies for years as a language coach when working with my clients, whether helping IT executives from India and Egypt learn to write more grammatically accurate e-mail or helping priests from Nigeria improve prosodic aspects of their pronunciation (i.e. stress and intonation patterns.) Each person is different. I have found no evidence to support the argument that a person who has fossilized cannot begin to make progress again toward a more target-like L2 use at least in some areas, with the right motivation, input and effort. The question is only about how much progress, in what areas, in how much time, and through what methods.

Adapted form: https://www.quora.com/How-do-people-overcome-fossilization-andachieve-native-like-fluency-in-second-language-acquisition Acesso em 22/09/2023

How Will Digital Transformation Impact Accountants?

     In business, as in life, change is the only true constant. From mitigating unprecedented business disruptors to adapting to new operational paradigms, professionals in all industries find themselves dealing with major changes — many of them driven by emerging technologies.

     Accounting is no exception. The profession has moved far beyond mere bookkeeping and payroll, and like its partner procurement, it’s taking an increasingly strategic role for forward-thinking businesses. While some pundits say accounting has a dim future in the digital world of tomorrow, technologies such as cloud-based data management, process automation and advanced analytics are actually poised to further elevate accountants in new and empowering ways.

     As far back as 2015, industry leaders were sounding the death knell for accountants, convinced emerging technologies — particularly automation — would end in death by digital for accountancy as we know it. And as recently as 2019, accountants surveyed by Robert Half on the impact of automation on their profession expressed concerns about being replaced, having fewer opportunities for creative problem-solving and an overdependence on tech in completing daily tasks.

     Yet, the events between then and now, including the Covid-19 pandemic, have instead shown that accountants, like other professionals, need to worry much more about adaptation than replacement.

     There's no question that digital transformation has radically changed the playing field. Big data has become a rich resource that needs to be tapped to compete effectively. But for businesses ready to leverage the potential of digital tools, this shift is an opportunity, not a threat.

     […]

     Both the skill set and the job description for tomorrow's accountant will be greatly expanded, while still hewing to the core competencies of the profession. Supported by technology in a collaborative setting, accounting teams will be populated with both dedicated accounting professionals and subject matter experts from other areas of the business.

     Tomorrow's accountants may play an advisory role, welcoming business intelligence and procurement professionals and working to chart a strategic sourcing plan. They could leverage data management tools, including augmented reality, to humanize and contextualize spend data for the C-suite to make better decisions based on long-term value rather than return on investment alone.

     With more diverse skill sets and greater technical acumen, accountants can bring their own expertise to teams in other business units, providing crucial financial intelligence, refining budgets or ensuring compliance. […]

     As a function, accounting may become less about refining one's skill set through certifications and more about core competencies that grow over time, with a focus on lifelong education and skill development required to take on a complex, ever-changing business environment.

     Automation and other data-driven technologies are poised to free accountants, not constrain them. Organizations that  understand the potential and importance of these technologies — and invest in the tools and training required to help their accountants take full advantage — will be ahead of the curve. Tomorrow's accountants will play a more creative and strategic role in their companies. As a result, their businesses will not only enjoy more efficient workflows and reap more useful insights from their accounting processes, but help strengthen their own resiliency, agility and competitive footing.

Adapted from: https://www.forbes.com/sites/forbestechcouncil/2021/05/19/thefuture-of-accounting-how-will-digital-transformation-impactaccountants/?sh=343b437853fb