Fetching details from the dictionary...
nominalizing suffix
pretending to ...; playing make-believe ...
「事」 has other readings with different meanings.
見る事が大切な経験となる。
Seeing becomes an important experience.
聞く事と話す事は全く違います。
Listening and speaking are different.
学ぶ事に終わりは決してない。
There's no end to learning.