e-journal

Internship for accounting undergraduates: comparative insights from stakeholders

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Purpose – This study utilises an internship framework to justify the need for feedback from all three
groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and
outcomes students gained through internships from the perspective of students, university and employers.
Design/methodology/approach – A set of structured questionnaires was used to survey the
perceptions of students, university and employers of an accounting internship. A total of 172 responses
were analysed.
Findings – Findings show that all three groups of stakeholders perceived that students benefit from
the internship programme. They also perceived that an internship provides the students with both the
technical and soft skills required in the marketplace. However, the mean score and ranking differ
among the students, university and employers.
Research limitations/implications – The study was conducted based on feedback on a single
accounting programme. Therefore any characteristics inherent in this sample that differ from the overall
population of accounting programmes could bias the results and limit its generalisability and any
associated inferences. Questionnaire responses should be interpreted with caution as perceptions
and self-insights are subjective and may or may not be reflective of reality. This study falls short of
putting forward any reasons why results differ from previous studies or why the mean scores of the
three stakeholders all differ. Further research may take into consideration a comparison of internship
programmes across institutions and disciplines. Future studies can also use the reflection approach and
interview to better explain the benefits and skills developed through accounting internship programmes.
Practical implications – Practically, findings from this study provide feedback to the students,
university and employers to continuously improve accounting internship for undergraduate accounting
programmes.
Social implications – Social implications lie within the research framework that emphasises the
student learning experience, university support through theoretical understanding and employer
contribution through the practical component.
Originality/value – Internships have become part of an accounting curriculum in many universities
globally. To date, most studies on internship practices are limited in scope and focus on feedback from
a single perspective. This study fills the gap in the literature by conducting a perception-based survey
of internship stakeholders: students, university and employers, on benefits and skills acquired through
internship.

Keywords Skills, Accounting, Stakeholders, Undergraduate, Internship

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Informasi Detail

Judul Seri

Education þ Training

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Education þ Training Vol. 56 No. 6, 2014 pp. 482-502

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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