Undergraduate Internship Attachment in Accounting: the Employers', Lecturers' and Interns' Perspective

Through fifteen (15) semi-structured phone interviews, the study aims: (i) to examine the implications of internship program in polishing the accounting students' technical skills and soft skills; (ii) to evaluate whether the internship program acts as a catalyst in enhancing the employability rate of the undergraduates; and (iii) to examine the effectiveness of internship program in supplementing the tertiary education to improve the undergraduates' academic performance from the companies, lecturers, and interns perspectives. This study finds that three groups of stakeholders strongly agreed that employability skills of the undergraduates have been enhanced upon completion of internship program, especially communication skills. In addition, the respondents opined that employability of the undergraduates depends on the hiring decision of the company, rather than the possession of internship experiences. The academic performance of the undergraduates is not encouraged to be judged based on their internship experiences