Factors Influencing the Quality of Accounting Students’ Internships

Abstract

This paper investigates the factors affecting the quality of internship activities for accounting students in Hanoi, Vietnam. The study employed a quantitative research method. Data was collected using a non-probability sampling approach, with responses from 174 students who have participated in internships compiled via Google Forms Spreadsheets and cleaned using Excel before analysis with SPSS. The data analysis results reveal four factors influencing internship quality, ranked by their level of impact as follows: (i) Students themselves; (ii) Internship providers; (iii) Supervising lecturers; and (iv) Universities. No significant differences in internship quality were found between male and female students. Based on these findings, the paper proposes four solutions to improve the internship experience for accounting students.