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Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.

The purpose of this paper is to investigate how cooperative accounting education (CAE) programs jointly activated by an accounting institution and its cooperating CPA firms impact the students’ satisfaction with practising what they have learned in work placement.

A structured equation model is constructed to describe the explanatory framework of the student satisfaction with CAE programs based on the CPA firm internship. The paper also presents a survey of 192 accounting interns at 14 local CPA firms in South China, in order to test how satisfied the intern students are with the cooperative education program.

The results prove that student interns are quite satisfied with the arrangements and learning effects of CAE programs, but they are not much related to improvement of their socialization skills. The findings reveal that the CPA firm culture has considerable influence on the effectiveness of CAE; the student command of accounting expertise has moderate impacts on it; and university curriculum makes no significant differences to student satisfaction.

The structural framework established in this study synthesizes the impacts of accounting expertise, CPA firm culture and university curriculum on student satisfaction with CAE programs could be implicative to further research on cooperative education or work integrated learning.

My study highlights the importance of student satisfaction with CAE programs based on the CPA firm internship. An effective CAE program requires the involvements of the universities, the students and the CPA firms. In particular, the firm culture greatly contributes to the student satisfaction with the program.

This paper points out the student satisfaction as a crucial perspective to evaluation the effects of CAE programs. This paper also synthesizes from prior literature a theoretical framework for investigating the effects of CAE programs based CPA firm internship.

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.

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 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.

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.

Practically, findings from this study provide feedback to the students, university and employers to continuously improve accounting internship for undergraduate accounting programmes.

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.

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.

The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship.

The study involved a survey of internship providers that required open and closed responses addressing perceptions of the skill of interns and rating of satisfaction with the PYP program as an employment preparation program.

The results indicate that from the internship providers’ perspective the most highly developed skill of interns is team skills. However, over 40 percent of respondents indicated that interns had failed to demonstrate the capacity to be “work ready” with respect to business acculturation, capacity to handle unfamiliar problems and communication skills. One-third of respondents had ongoing concerns with the PYP as a means of preparing Australian educated international graduates for work in the accounting profession.

There was evidence of a need for a more cohesive theoretical underpinning of the internship program as a means of enhancing the transition from study to work.

This study was the first independent study to examine perceptions of a PYP incorporating an internship program to enhance the employability of international accounting graduates who seek professional recognition in Australia. The study provides insights of internship providers of the employability skills of international graduates. The results are timely given the emergence of the demand for relevant work experience enabling international students to enhance their employability globally.

The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance.

It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used to study promotion and turnover rates in the past. The hypotheses were tested using a longitudinal database obtained from the human resource departments of regional Certified Public Accountant firms located in the southeastern and mid-south areas of the USA.

Results were mixed. As in previous studies on the effects of internships on subsequent professional performance, tax accounting professionals with a master’s degree and prior internship experience had significantly faster promotion rates than those professionals with a master’s degree and no internship experience. However, tax professionals with a master’s degree and prior internship experience did not demonstrate a significant difference in turnover rate when compared to the no-internship group.

This research provides evidence that students, employers and institutions of higher education can use to guide them in their decisions regarding the effects of structured internships on professional performance – in this case, the professional performance of tax accountants.

Previous research on tax professionals’ performance and internship experience made use of static research methodologies. This study uses the more dynamic methodology of survival analysis to see if different findings result.

The objective of the paper is to explore and evaluate practical accounting education to find its weaknesses and suggest avenues to build strengths which will provide the market with effective accountants from the universities (the primary source of accountants).

The study uses semi-structured interviews to understand and extract the study problem and build the questionnaire; the final step is to analyse and interpret the questionnaire results based on structured interviews, dividing the research community into professors and market elements, business managers and university graduates.

The market has provided a negative evaluation of practical education. Reasons include a shortage of instructors with professional experience; curriculums that lack the topic of professional and ethical skills; and internships if provided, with unsatisfactory results. The study suggests accounting simulation labs as a reasonable substitution for the placement year (internship) if the labs are qualified and the internship results unsatisfactory.

This article is based on a multiregional research community, making results transferable to any country that faces a lack of professional accounting education. The applied evaluation method is capable of use by any other field in the business industry since accounting is part of this industry.

The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education.

Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed.

In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions.

It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions.

Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession.

The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.

The purpose of this paper is to explore accountancy students’ pre‐employment decisions as regards pursuing a career after completing an internship. The paper aims to analyse the mediating effect of aspects of students’ training experience in firms as direct/indirect factors which influence their career decisions.

The data were collected from a class after the students had completed internships and analysed using structural equation modelling (SEM). The aim was to establish a model after nesting the second‐order confirmatory analysis of the data. The final stage was to analyse multiple mediating factors, such as the type of company (TOC) and the students’ opinion of the company.

The interns perceived opportunities for promotion in accounting firms as a long‐term advantage over salary and benefits and as a key criterion for pursuing a career in accountancy. The results indicate that person‐job (P‐J) fit affects students’ career choice more than person‐organisation (P‐O) fit, and that students’ negative opinion of the company environment mediates their intention to pursue a career in the firm after graduation.

The sample size of 121 students was limited by the number of student intake per year and the study was conducted based on per intake. This may limit the generalisability of the results.

The internship coordinators should provide sufficient information to students about the expectations of accounting firms before embarking on them and encourage an open feedback loop when they return from training to improve the internship programmes. Accounting firms, in turn, should prepare comprehensive work schedules that balance out routine administrative work with challenging auditing or tax tasks. These would improve the students’ judgement and lead them to better decisions to pursue the career and reduce turnover.

This study highlights the importance of the transitional career decisions of graduating students as regards pursuing a career in accountancy, and therefore adds to the second cycle of early employment among college graduates in the vocational literature. It also confirms the mediating factors which indirectly affect students’ career decisions and therefore how firms can improve these circumstances for future recruitment.

The growing prominence of the internal auditing profession has led to new college and university courses. Louisiana State University began one such course in its summer internship programme. The advantages of the internship programme to employers, the profession and the university are stated. The academic benefits of internship to the student are presented, as are its contribution to the student's professional growth and its impact on the student's perception of internal auditing as a profession.