A Comparative Empirical Analysis of Characteristics Associated with Accounting Internships

Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program administrators. Responses were collected by fax. The results of this study should be of interest to accounting students, faculty program administrators, and practitioners. Gaining real-life knowledge of accounting tasks and obtaining insight regarding career planning were the two most important benefits identified. Future research should consider the perceptions of accounting students and practitioners