An Examination of the Impact of Accounting Internships On Student Attitudes and Perceptions

The basic premise underlying this study is that, by strengthening the professional and business context of the typical 18-22 year-old accounting student, an internship experience fosters a more active, independent learning and problem solving perspective in these students. We believe a study of the effects of internship experiences on student attitudes and perceptions is important for at least three reasons: First, it has the potential for shedding light on the conflicting results of prior studies. Second, it may offer insights into whether internship-related changes in attitudes and perceptions have the potential to affect students in the long run. And third, it should provide accounting firms with information useful in assessing the benefits of their internship programs. In an attempt to examine changes in student attitudes and perceptions before and after professional internship experiences, a questionnaire was administered to four consecutive generations of students in a master of science in accountancy program. The questionnaire was designed to draw out two types of information from the students: (1) perceptions of the value of their internship experiences, and (2) self-insights into the change i