Date of Award

3-24-1994

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Educational Foundations & Research

First Advisor

Janet G. Ahler

Abstract

The purpose of the study was to capture the meaning and value of the public accounting internship experience from the perspective of the interns themselves and to broaden our understanding of the educational component of the internship experience. The goals were to complement prior research efforts and to contribute to improved implementation of internship programs.Research on the educational benefits of public accounting internships is incomplete. Past studies, primarily empirical, have focused on measuring the educational benefits of internships in terms of subsequent achievement. Insights and opinions of the interns themselves have been under-utilized, and the learning environment--at the accounting firms and in the audit clients' offices--has yet to be adequately examined. This study was designed to address some of these deficiencies.I followed twelve accounting interns from the Department of Accounting and Business Law at the University of North Dakota through on-campus recruiting and into the work place. Eleven of the twelve interns worked in public accounting; the twelfth was an internal auditor. The study lasted approximately five months, long enough to establish a solid context for educational growth and development. Qualitative research methods, such as open-ended interviewing, participant observation and private journals, provided access to the desired emic, or insider's, perspective.Conclusions were as follows: prior to their internships, accounting students had little understanding of what accountants do; students held recruiters to high ethical standards of behavior, but recruiters did not always meet those standards; students were frustrated by unconventional interviewing styles; interns were generally dissatisfied with orientation programs; socializing with co-workers outside of work increased on-the-job satisfaction; successful experiential learning requires skills not emphasized in college; interns preferred experiential learning to school work; interns wanted better and more timely performance assessment; and a minority of these accounting interns expected to remain in public accounting after five years.Recommendations for accounting firms included the development of a recruitment code of ethics and more useful assessment procedures for interns. Improvements for accounting departments included expanding internship programs, using more group work and expository writing in class and offering support sessions for students during on-campus recruiting.

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