Research on Internship of Accounting and Auditing Students: Lessons for Students, Higher Education Institutions and Employers

Abstract

The changes of the current business environment pose many challenges in terms of capacity including professional knowledge, skills and working attitudes. To be able to achieve success in the career they pursue, each student, in addition to cultivating knowledge, needs to be equipped with other soft skills through exposure in a real working environment. The study makes an assessment of the practical internship program for students of accounting and auditing through the survey method for students, employers, and universities thereby giving lessons and recommendations to improve this internship program. The paper gives evidence that will help students orient their careers more accurately, contribute to the University to improve the content of the training program, and assist employers in building an effective practical internship program.