Navigating the Internship Search: Balancing Career Planning and Experience to Choose the Best Placement

Navigating the Internship Search: Balancing Career Planning and Experience to Choose the Best Placement

Nur Farahah Mohd Pauzi, Amilia Saidin*, Mohd Syazwan Karim, Khair Syakira Bustamam, Siti Azrina Adanan, Aieshah Abdullah Sani

University Technology MARA, Melaka

*Corresponding author

DOI: https://dx.doi.org/10.47772/IJRISS.2025.903SEDU0495

Received: 18 August 2025; Accepted: 25 August 2025; Published: 24 September 2025

ABSTRACT

Internships are an essential part of accounting education, allowing students to gain practical exposure and opportunity to apply classroom knowledge to real-world settings. This study explores the relevance of internship placement on accounting students’ learning outcomes and career readiness. Based on the survey data and personal interviews with final-year students, the finding shows that internships specifically tied to accounting related task including roles in auditing, taxation, and financial reporting, lead to enhanced skill development, improved confidence, and more career aspiration. In contrast, students who placed with unrelated roles often struggle to apply their knowledge and thus their learning process is less meaningful. The study also found that the majority of students choose internships placement based on convenience, pay, or company reputation rather than relevance to the accounting field. This is alarming, as it indicates possible loss of future growth prospects and contributes to the fact that better guidance during the internship selection process. While the findings are useful, the study is limited in its small sample size and reliance on self-reporting, which could possibly not fully capture the variety of students’ experiences. By strategic placement, educators and policymakers can empower accounting students to reap the full benefits of experiential education and prepare more effectively for the accounting professional demand.

Keywords: Career planning, internship, internship search, internship placement

INTRODUCTION

Internships have emerged as an essential component of professional preparation for accounting degree students at universities. Given the accounting profession demands not only technical understanding but also contextual awareness of financial systems, internship placement serves as a vital link between theory at university and industry practice. As the modern accounting world advances in complexity and requirements, employers continue to prioritise job applicants who possess not only sound theoretical foundations but also relevant practical exposure. Internships in accounting disciplines are specifically designed to allow students to apply classroom learning to real-world circumstances, thereby improving their technical competence and job preparation (Nik Zam Nik Wan et al., 2024). As for the accounting students, internship serves not only as a graduation prerequisite but also is a strategic opportunity to cultivate essential skills, gain exposure to real-world contexts, and establish professional networks that can influence their future employment.

Relevance and quality of internship placements play a significant role in preparing students for the workforce and future professions. Accounting internships offer students with the opportunity to engage in tasks such as auditing, financial reporting, and tax preparation, allowing them to apply classroom knowledge in real-world settings. This hands-on training complements theoretical knowledge and familiarizes students with professional software like QuickBooks, SAP, and Excel, boosting their technical competency and employability (CPA Credits, 2024). Internships also allow students to acquire soft skills such as communication, time management, and teamwork, which are essential in the corporate world. Such skills, which are rarely taught in class, are acquired through hands-on experience in internships and are highly valued by employers.

Despite the recognised importance of internships, many students struggle to find suitable placements. According to Banker & Borchardt (2025), students frequently prioritise convenience, remuneration, or brand reputation over relevance to their subject of study, resulting in placements that offer limited exposure to core accounting functions. This misalignment decreases the importance given to the internship experience and can impede professional development among students. While such decisions are capable of providing short-term benefits, they can limit future prospects for career growth, particularly in cases when the chosen positions offer few opportunities to engage in accounting tasks. Besides that, system-level problems like limited access to money, lack of mentorship, and limited competitive internships have obstructed selection. All of these concerns indicate the importance of a more strategic and informed internship selection process in aligning with the students’ academic goals and career aspirations.

This study is significant since it examines suitable internship placements to enhance students’ academic and professional success. Placing interns in jobs that are related to what they are studying allows students to practice the theories that has been learnt in a real-world environment, thereby enhancing skill development and complementing academic knowledge (Low et al., 2024). Moreover, suitable placements provide students with real industrial experiences, facilitating informed career decisions and alignment with professional expectations (Kumar, 2025). Internship placements may also provide opportunities for networking with industry professionals, mentors, and peers, which can lead to job offers, recommendations, and ongoing career advice. These benefits highlight the necessity of aligning internship placements with students’ academic and professional aspirations.

Therefore, the purpose of this article is to examine the criteria employed by accounting students in the selection of their internship placements. The study will identify the factors that influence their selection and the degree to which these placements facilitate experience learning pertinent to the accounting field. This study also highlights the importance of internships in enhancing students’ employability, bridging the gap between theoretical knowledge and practical application, and equipping them for successful careers in accounting. The study also seeks to educate students, career counsellors, and educators regarding the significance of strategic internship selection and the long-term impact of placement on professional growth. The subsequent sections of the paper are structured in the following manner. A literature review will be addressed first. Then followed by the explanation of the methodology used, findings obtained, and a discussion of the results. The report concludes by summarising the findings, discussing the study’s limitations, and suggesting future research.

LITERATURE REVIEW

Definition of Internship

Internship has been widely recognised to bridge the gap between classroom learning and professional practice (Lei & Yin, 2019). According to the program standard stipulated by Malaysia Qualification Agency (2024), internship refers to the period within the programme when students are required to be placed in the industry to experience a real working environment which must be related to accounting job scope. Most scholars have defined internship in different ways depending on the context of their studies.

According to Santos & Ramos (2024), internship is a structured experience that helps students to put theoretical classroom knowledge into practice. It plays a key role in education, by sharpening skills, boosting employability while providing exposure to real-world settings.  Similarly, Hia et al., (2023), in their study interpret internship as a vital part of higher education curriculum that could enhance both hard and soft skills of students which allows them for a higher employability opportunity. As such, internship is an organised and supervised work experience that offers students with professional exposure and enhanced skill development in their field of study in university.

D’abate, Youndt & Wenzel (2009) defined internship as a structured and career-relevant work experience gained by students prior to graduation from an academic program. Internships may be compensated or not, and are undertaken for a specific period depending on the university requirement to fulfill accreditation criteria. For accounting students, internships provide a chance to utilize their classroom knowledge in practical financial and auditing activities. Rivendri (2023) however defined internship as a training or practice that is designed under the guidance of professional instructors to facilitate individuals to master certain skills in respective areas. Apart from developing interpersonal skills, Haryanti et.al (2024) further implied that internship programs as part of the learning and career development process emphasize on cultural sensitivity and linguistic proficiency of the students towards the employer.

Requirements of Internship Placement by Universities

In Malaysia, the role of Malaysian Qualification Agency (MQA) is crucial to accredit academic programs provided by educational institutions providing post-secondary or higher education and facilitate the accreditation and articulation of qualifications. As such, accounting programs in Malaysian universities are accredited by professional such as the Malaysian Institute of Accountants (MIA) and the Association of Chartered Certified Accountants (ACCA) which are essential in ensuring their curriculums are consistent with the standard and able to provide the students with professional attribute necessary to practice in the accounting profession (Saidin et.al 2024). Hence, universities only approve internship providers based on academic and professional standards, ensuring that placements align with educational objectives and industry expectations.

Universities set specific criteria for internship placement to ensure students are able to have valuable learning experiences. In Malaysia, as stipulated by the program standard for accounting, the minimum credit required for accounting students in Bachelor of Accountancy are 8 credits. These requirements typically include the completion of prerequisite coursework to ensure students possess foundational knowledge before entering the workplace. Additionally, universities mandate a minimum internship duration, usually spanning 8 to 16 weeks, to provide students with sufficient exposure to real-world practices. Hia et. al (2023) revealed that most accounting students preferred internship duration between 3-6 months as the ideal period to obtain optimal knowledge for the internship program.

In terms of internship duration, previous studies suggest that extended internship placements, typically lasting around six months, enhance the likelihood of securing employment within six months after graduation (Hall et. al, 2009; Mason et. al, 2009). Gomez et. al (2023) indicates that an optimal internship duration, typically between one and six months, maximizes benefits for both students and employers. Within this timeframe, interns remain highly motivated despite receiving limited financial compensation, while also having sufficient time to develop essential professional skills. Additionally, companies benefit from interns’ contributions over an extended period, leading to a more favourable balance between cost to train the interns and the advantages gained from their work.

Internships may be either paid or unpaid, conducted on a full-time or part-time basis, and are generally undertaken within a specified timeframe, often aligning with an academic semester. However, incorporating financial incentives and organizational support into internships is crucial for optimizing student engagement, productivity, and long-term career advantages. These components are more likely to draw diverse talent and produce significant results for businesses and students in internships. (Martinez et.al; 2024). According to Ramadhina and Kemalasari (2024), financial compensation influences 28.2% of the decision-making process regarding internships, while non-financial compensation accounts for 20.4%. The most appealing forms of financial compensation include allowances, incentives, and flexible working hours, whereas the most attractive types of non-financial compensation are a healthy work environment, opportunities for learning, and constructive feedback in the workplace.

Purpose of Internship Placement for Accounting Students

Internship programs play a crucial role in helping students grow both academically and professionally. Mohaidin et al. (2017), point out that internships are an essential part of the curriculum, allowing students to apply classroom theories in a real-world environment. A study conducted in Indonesia shows that students participating in internships demonstrate significant improvement in their ability to analyze data, exercise professional judgement and be independent (Hia et al., 2023). Additionally in Malaysia, Rosli et al. (2016), revealed that the internship program significantly helps students’ strengthen their soft skills, such as communication, teamwork, and problem-solving abilities, which are essential qualities for a successful accounting career. A study on accounting interns in the Philippines revealed that internships facilitate professional development by building professionalism, enhanced workplace skills, and build resilience in adapting to challenges (Fuentes et al., 2024).

Through internship, students can incorporate both hard skills (technical accounting knowledge in financial reporting, auditing and tax) and soft skills such as communication, and teamwork (Saidin et al. 2024, Hia et al., 2023). Gaining this hands-on experience gives students a competitive edge after graduation and subsequently leads to successful job search (Gault et al., 2000; Verhaest & Baert,2018; Rigsby et al, 2013; Klein & Weiss, 2011) . On the job search perspective, candidates with internship experience will have 12.6% higher opportunities to be invited for a job interview (Baert et al., 2021).

The benefits outlined above can be achieved through effective supervision. An effective supervision ensures interns are properly guided and mentored throughout their time (Khosravi & Ahmad 2016). To evaluate progress and foster reflective learning, students are frequently expected to produce reports, reflections, or assessments throughout the internship. Haryanti et.al (2024) in a study conducted among Indonesian students in Japan implied that supervision from the university can be carried out by assigning supervisors to several interns who are in charge of monitoring student conditions by requiring students to provide periodic reports regarding their activities while participating in the internship program. As such, conducting site visits to internship locations to prevent the exploitation of the internship program for labour purposes.

Supervision allows for the identification of any shortcomings and weaknesses in the internship program and enables the development of recommendations for improvement. To maintain the quality of internship, enhancing and implementing appropriate regulations for it is essential to ensuring that companies structure their internship programs in accordance with fundamental standards. This, in turn, increases the likelihood that internships will offer meaningful and lasting benefits to interns students as they navigate the challenges of entering the modern labour market (O’Higgins & Caro, 2021).

Internship Assignment Linked with Career-Oriented Employment

Internships are essential for helping students find full-time jobs after graduation. Studies show that students with internship experience are more likely to receive employment offers than those without internship experience. (Gault et al., 2018). Studies conducted in Europe have shown that students with work experience tend to have better employment prospects and higher wages after graduation, although these advantages may diminish over time, especially years after graduation, (Häkkinen, 2006; Joensen, 2009). The analysis also found that work experience related to their studies shortens job search duration and enhances employment opportunities. A study conducted in Indonesian students reveals that a significant percentage of respondents received job offers from the companies where they interned.  This indicates how successful the internship program is at creating skills relevant to the industry and luring employers to hire interns after graduation (Hia et al., 2023).

Passaretta & Triventi (2015) also found that the working experience during tertiary education increases employability and reduces unemployment within four to five years after graduation. Therefore, internships serve as a crucial avenue for students to gain practical work experience, bridging the gap between academic knowledge and real-world application. By immersing students in professional environments, internships not only enhance their technical and soft skills but also improve their adaptability and understanding of workplace dynamics. This exposure can significantly contribute to their overall employability, equipping them with industry-relevant competencies and skills that are highly valued by employers.

Potential Pitfalls for Interns Choosing the Wrong Placement

In today’s competitive job market, students often face challenges in understanding their strengths, identifying required skills, and effectively positioning themselves for job opportunities (Nagesh et.al., 2025). Students should have the opportunity to select an internship placement that aligns with their interests and career aspirations, as a well-matched environment can significantly enhance their motivation, engagement, and overall professional development (Permana & Pradnyana, 2019). Consequently, this increased motivation fosters a deeper commitment to learning, leading to the acquisition of relevant skills and competencies that are essential for their future careers.

Selecting a wrong internship placement can significantly delay students’ professional development and long-term career prospects. One major challenge associated with poorly chosen internships is inadequate supervision and mentorship, which can lead to a lack of proper guidance and limited opportunities for knowledge growth (Susano, 2024; Zehr & Korte, 2020). In some organizations, internship supervisors or mentors may have limited experience in overseeing interns, resulting in ineffective knowledge transfer and a lack of structured training. Additionally, these supervisors may struggle to gauge the appropriate workload for interns, either assigning too complex tasks or failing to provide meaningful responsibilities. Furthermore, some supervisors may be uncertain about their role in facilitating a constructive internship experience, potentially overlooking the importance of fostering a supportive learning environment. Furthermore, the expectations between interns and supervisors are different where the interns expect skill development and hands-on experiences while supervisors often limit the exposure by introducing the basic knowledge (Daugherty, 2011).  Consequently, students placed in such internships may find themselves disengaged and underprepared for future professional challenges.

The well-being of social work interns is significantly influenced by the conditions of their workplace (Kruger & Wilson, 2021). Workplace shortcomings, including poor working conditions, inadequate resources and support, can negatively impact interns’ overall well-being, affecting their ability to perform effectively in their roles (Insuwanno, 2024). Kruger & Wilson (2021) found that the key factor contributing to this challenge is financial limitation, as interns often face economic burdens related to transportation, accommodation, and food expenses. Unanticipated expenditures further intensify financial stress, potentially leading to anxiety and reduced job satisfaction. Without adequate financial and institutional support, interns may struggle to maintain a healthy work-life balance, which could ultimately hinder their learning experience and overall career preparedness. Therefore, careful selection of internship placements is crucial in ensuring a positive and supportive environment that fosters both personal and professional growth.

Furthermore, different cultures and working environments may hinder students from achieving professional growth and their career trajectory. Due to different culture and language, Haryanti et.al (2024) revealed that students experienced a moderate level of culture shock during the internship placement in Japan. Overall, it is essential, especially for accounting students to choose appropriate internship placement where practical experience is highly regarded. While internships provide a springboard to career-oriented work, universities play an important role in making sure that students fulfill the requirements. Students must carefully consider their alternatives, in order to steer clear of any challenges that might impede their ability to advance professionally. Thus, this study aims to identify students’ selection criteria of an internship placement.

METHODOLOGY

This study utilized a qualitative approach to identify students’ preparation and expectations of an internship placement. To explore this data, 130 final-year Bachelor of Accountancy students from a local university in Melaka, Malaysia, who will be undertaking a six-month internship placement were asked to express and share their preparation in a written response. All responses were then carefully analyzed which then the information gathered was categorised into three dimensions, which are 1) Role of the survey in optimizing internship placements, 2) Criteria for selecting the ideal internship placements, and 3) Internship expectations for professional growth. This study aligned with Ibrahim et al. (2022), who utilized content analysis to scrutinize data. From the content analysis carried out, a set of interview questions was developed to gather more details information as well as verifying the preparations expressed by the students via the written response submitted. This approach allows clarification on any related issues under the current study (Cresswell, 2007). 40 students voluntarily participated in an online interview to express their thoughts. The interview recordings were transcribed before being further analyzed using Assisted Qualitative Design Analysis Software (AQDAS), namely ATLAS.ti 8. Table 1 summarises the issues and questions discussed during the interviews:

Table 1: Issues and Questions During the Interviews

 FINDINGS AND DISCUSSION

Key Role of Surveys in Optimizing Internship Placements

An internship placement survey by the students is essential as it allows them to express their career interests, skill levels, and preferences, which are crucial in securing placements that align with their interests and professional goals. In this study, students were assessed to determine whether they had surveyed for their internship placement. The survey helps students stay informed about the skills and experiences most valued in the industry from the data of industry trends and employer expectations. Hence, they are able to assess their skills and strengths, helping them gain the most relevant experience. They also open doors to networking opportunities by identifying companies that are highly preferred by students

Besides, surveys could also reveal diverse internship options across various fields, helping students broaden their circle. Overall, a survey helps to ensure that the internship experience is tailored to students’ needs and contributes meaningfully to their professional growth. All of the students who participated in this study conducted a thorough survey on their internship placement to ensure that they make informed decisions when choosing the best company, thereby optimizing their overall internship experience.

“I conducted several surveys to determine the ideal company or place for my training.”

(Respondent 3)

“I went through a careful selection procedure to choose a business or location for my practical training.”

(Respondent 9)

“In preparation for my practical training placement, I conducted a thorough assessment to select the ideal company or location.”

(Respondent 15)

“For the internship, I carried out a comprehensive survey to select the most suitable company for my internship.”

(Respondent 23)

With the advancement of technology, it gives tremendous channels for students to conduct surveys for their internship placement, particularly on online platforms and tools such as Google Forms, SurveyMonkey, and university portals. These platforms allow for quick data collection and enable students to reach a wider audience, including classmates, alumni, and industry professionals. Social media platforms and professional networks like LinkedIn also provide channels to connect with potential employers and gather insights about internship opportunities. Moreover, students can analyze the survey results in a more detailed and sophisticated manner with the rise of artificial intelligence and data analytics. This helps them make informed decisions about their internship placements. This ease of access and the ability to harness technology for better results has made conducting surveys not only more convenient but also more effective in finding the right internship opportunities.

“I begin by researching the reputation of the accounting firm within the industry by exploring online reviews, industry publications, and any available rankings to gauge the firm’s standing in the professional community.”

(Respondent 1)

“I utilized online resources, professional networks, and company websites to gather information about their operations, values, and the nature of projects or tasks they typically undertake.”

(Respondent 11)

“Firstly, I utilized online platforms such as professional networking sites and job portals to explore various companies offering relevant opportunities in my field of study.”

(Respondent 28)

“First, I use online platforms and professional networks such as social media and LinkedIn to gather information about various companies that offer practical training opportunities in my field of study.”

(Respondent 39)

Essential Criteria for Selecting the Ideal Internship Placement and Its Rationale

The alignment of the firm’s reputation and work culture with their career goals and personal values is the most important aspect of the survey. It can provide students with valuable credentials and networking opportunities. A positive and supportive work environment fosters learning, skill development, and professional growth. Students want to ensure that the firm they choose values mentorship, offers opportunities for hands-on experience, and promotes a healthy work-life balance. Additionally, understanding the firm’s reputation for offering meaningful roles, rather than menial tasks, can directly impact the quality of the internship experience. Therefore, while both reputation and work culture are important, finding an internship that combines a reputable firm with a positive, growth-oriented work environment is often the top priority for students when filling out such surveys.

“The primary consideration was the opportunity for hands-on experience, as smaller firms often allow interns to engage directly in various aspects of accounting and financial management.”

(Respondent 4)

“I gathered information through extensive online research, examining the company’s website and exploring various sources to understand its work culture, values, and industry reputation.”

(Respondent 6)

“By considering factors such as organizational values, learning prospects, and mentorship possibilities, I aimed to secure a placement offering significant hands-on experience and fostering my professional development.”

(Respondent 15)

“A number of important aspects were covered in the survey, such as the company’s reputation, industry relevance, the caliber of the mentorship, and the possibility of skill development.”

(Respondent 27)

Furthermore, other factors such as location, compensation, and benefits play a significant role in the survey for internship placement. The location of the internship is crucial, as students may prefer placements that are either close to home or in cities where they have access to affordable housing and transportation. A convenient location can ease the logistical burden and reduce living costs, allowing students to focus on their work. Apart from that, the compensation given by the company would also be another key consideration, as many students rely on paid internships to support their living expenses. Similarly, benefits such as mentorship programs, networking events, and the opportunity for full-time employment after graduation are also highly attractive to students. These factors collectively contribute to creating a well-rounded and fulfilling internship experience, making them critical aspects to consider in the survey process. Most of the students prioritize location and allowances when seeking internship placements, as it impacts their living arrangements, commute, and overall convenience.

“Additionally, I considered the financial aspect, researching the average allowance provided by the small firms in the area surveyed.”

(Respondent 6)

“Compensation and benefits are the reasons almost all the future students who are going to do the practical training think where they should be doing practical training. Consider whether the internship is paid or unpaid and if there are any additional benefits such as housing, transportation, or meal allowances.”

(Respondent 13)

“Firstly, the distance between the company and my house is my priority since I do not have my own vehicle. By doing this, it can reduce my cost and commuting time. Thus, allow me to allocate more time and energy to my internship responsibilities.”

(Respondent 18)

“It also includes the location of the company from my home in order to ensure   that I’m capable of going to the company every day.”

(Respondent 21)

Navigating Internship Expectations for Professional Growth

An internship is a key opportunity for students to apply what they have learnt in the university in a real-world setting before they step into the workforce. They can bridge the gap between classroom learning and professional practice, allowing them to broaden their understanding of the industry. Through hands-on experience, they gain practical skills that textbooks and lectures cannot fully convey. This direct involvement encourages the improvement of critical thinking skills as interns face challenges that require creative solutions. Additionally, exposure to various aspects of a business or field helps them to identify their strengths and areas of interest, shaping their career path with greater clarity and confidence as preparation for their future career.  All of the students recognized the importance of these elements in internships. It is essential to leverage the experience for professional growth, building the skills, mindset, and adaptability necessary for a successful career.

“I expect to gain practical insights into the industry, apply theoretical knowledge in real-world scenarios, and develop essential professional skills. I anticipate exposure to diverse projects that challenge and broaden my understanding of the field.”

(Respondent 24)

“I aspire to gain a thorough understanding of the entire auditing process, from its inception to the final expression of an auditor’s opinion. I anticipate learning the intricacies of planning, executing, and concluding an audit, ensuring that I am well-versed in industry best practices and standards.”

(Respondent 31)

“My target is to gain hands-on experience conducting audits and be involved in the audit process. I aim to improve analytical and critical thinking skills through practical application and develop effective communication abilities.”

(Respondent 36)

“I expect to apply what I have learned in a real-world setting, gaining hands-on experience. The goal is to understand how theoretical knowledge translates into actual industry practices. I anticipate exposure to various aspects of the company’s operations, learning day-to-day tasks, and developing problem-solving skills.”

(Respondent 40)

Overall, the students believed that internship experience would not only enhance their technical competencies but also provide a transformative opportunity to bridge the gap between academic knowledge and practical application. It will equip them with the essential skills and insights necessary for a successful career in the specific field. By the end of the internship, they expect to gain a deeper practical understanding, improved skills, and a clearer career trajectory aligned with industry standards.

CONCLUSION

This study gives significant importance to the academic field on aligning the internship placements with accounting students. The findings reveal that students who intern in accounting tasks directly related to their field of study—auditing, financial reporting, and taxation—have higher professional development, greater confidence in applying theory to practice, and higher readiness for employment after graduation. Conversely, students given unrelated roles tend to be reported to learn narrow skills and lack of integration between work experience and academic preparation. These results reinforce that relevancy in internship placement is a critical factor of experiential learning success as well as career readiness.

Building on these findings, universities should implement structured internship programs that align students with accounting-related roles and embed workplace readiness modules while creating continuous feedback loops with employers to improve placement relevance. On the other hand, career services must actively cultivate strong partnerships with industry to secure meaningful placements, provide pre-internship training on professional and technical competencies, and gather systematic post-internship evaluations from students and supervisors to refine future programs. Policymakers can further support these efforts by establishing minimum standards for internship quality and relevance, offering incentives for organizations that provide high-quality placements, and funding longitudinal studies to generate evidence-based strategies that strengthen the link between higher education and professional accounting practice.

While these are significant results, the study is not without limitations. The sample was geographically restricted and relatively small, possibly reducing the findings’ generalizability. The study also relied heavily on self-report data, which can impose a bias or unreliability on how students assess their internship experience. The research also did not consider for variation in company size, quality of mentorship, or length of internship—all these may affect the success of the placement. Such limitations result suggest that while findings are representative, these should be interpret with caution and complemented with more comprehensive and varied data sets.

Future research should aim to explore internship outcomes at a wider cross-section of institutions, locations, and accounting specialties. Longitudinal studies could provide deeper information on the effect of internship relevance to long-term career growth and professional success. Moreover, investigating on the influence of institutional support such as career counsellor, faculty mentors and employer partnerships, could identify means to improve placement quality. By addressing these gaps, future research can give a more complete picture of optimizing internship programs for accounting students and ensure they serve as effective stepping stones into the profession.

REFERENCES

1. Baert, S., Neyt, B., Siedler, T., Tobback, I., & Verhaest, D. (2021). Student internships and employment opportunities after graduation: A field experiment. Economics of Education Review, 83, 102141.
2. D’abate, C. P., Youndt, M. A., & Wenzel, K. E. (2009). Making the most of an internship: An empirical study of internship satisfaction. Academy of management learning & education, 8(4), 527-539.
3. Banker, D., & Borchardt, J. (2025). Students’ perspectives on an internship experience. Journal of Research in Innovative Teaching & Learning. https://doi.org/10.1108/JRIT-07-2024-0198
4. Daugherty, E. L. (2011). The public relations internship experience: A comparison of student and site supervisor perspectives. Public Relations Review, 37(5), 470-477.
5. CPA Credits. (2024). The importance of accounting internships for future accountants. Retrieved from https://www.cpacredits.com/resources/accounting-internships-importance-tips-benefits/
6. Cresswell, J. W. (2007). Qualitative inquiry and research design: Choosing among Five approaches, Merril, New York, NY.
7. Fuentes, E. A., Javier, K. D. ., Jimenez, K. L. ., & Naparan, G. (2024). An inquiry on the on-the-job training experiences of accounting interns. Journal of Management and Business Education, 7(3), 492–525.
8. Gault, J., Redington, J., & Schlager, T. (2000). Undergraduate Business Internships and Career Success: Are They Related? Journal of Marketing Education, 22(1), 45-53.
9. Gomez,J. M. P., Bojica, A., Martínez-del-Río, J., & Karaja, R. (2023). Designing successful internships: exploring the role of duration, formalization and motivational practices. Education+ Training, 65(3), 433-453.
10. Haryanti, P., Suryadimulya, A. S., Dienaputra, R., & Nur, T. (2024). Evaluation of internship programs abroad at universities in Indonesia: A case study of Indonesian intern students in Japan. International Journal of Innovative Research and Scientific Studies, 8(1), 116–125
11. Häkkinen, I. (2006). Working while enrolled in a university: does it pay? Labour Economics, 13(2), 167-189.
12. Hall, M., Higson, H., & Bullivant, N. (2009). The role of the undergraduate work placement in developing employment competences: Results from a 5-year study of employers. In DECOWE International Conference, 24-26
13. Hia, L., Oktavianus, S., Sidebang, S. K., & Kuang, T. M. (2023). Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi. Riset Dan Journal Akuntansi, 7(4), 2796–2806.
14. Ibrahim, S. N. S., Shamsudin, A., Ibrahim, M. T., Jaaffar, M. Y., Abdullah, S., & Bani, H. (2022). Voluntary disclosure of digitalisation-related information by Malaysian Public Listed Companies. Management and Accounting Review, 21(1), 151-180.
15. Insuwanno, P. (2024). Investigating Key Issues Causing Ineffectiveness of Students’ Internship Programs in the Hospitality and Tourism Industry. Journal of Education Khon Kaen University, 47(4), 1-27.
16. Joensen, J. S. (2009). Academic and labor market success: The impact of student employment, abilities, and preferences. Abilities, and Preferences (April 27, 2009).
17. Khosravi, A., & Ahmad, M. (2016). Examining antecedents of knowledge-sharing factors on research supervision: An empirical study. Education and Information Technologies, 21, 783-813. https://doi.org/10.1007/s10639-014-9354-4.
18. Klein, M., & Weiss, F. (2011). Is forcing them worth the effort? Benefits of mandatory internships for graduates from diverse family backgrounds at labour market entry. Studies in Higher Education, 36(8), 969-987.
19. Kruger, M., & Wilson, L. (2021). Placement Factors that Influence the Well-Being of Social Work Interns Participating in a Graduate Internship Programme. Southern African Journal of Social Work and Social Development, 33(3), 18
20. Kumar, P. (2025). Why internships are important for accounting students. SOE Global. Retrieved from https://www.soeglobal.com/importance-of-internships-for-accounting-students/
21. Lei, S. A., & Yin, D. (2019). Evaluating benefits and drawbacks of internships: Perspectives of college students. College Student Journal, 53(2), 181-189.
22. Low, M.-E., Lee, T.-H., Teoh, T.-T., Cheng, B.-L., & Har, W.-M. (2024). Accounting internships: A qualitative investigation on issues and challenges. International Journal of Academic Research in Business and Social Sciences, 14(6). https://doi.org/10.6007/IJARBSS/v14-i6/21537
23. Malaysian Qualifications Agency (2024). Program Standards: Accounting 2nd Edition. Cyberjaya, Malaysia.
24. Martinez, C., Hanzel-Sello, G., & Abreu, I. (2024). Paid STEM Core Internships: Impacting Skillsets and Career Trajectories for Community College STEM Students. 2024 ASEE Annual Conference & Exposition Proceedings. https://doi.org/10.18260/1-2–47827.
25. Mohaidin, N. J., Sidik, M. H. J., Ibrahim, M. A., & Supar, M. (2017). Employers’ Perception on Internship Programme. 36, 00010.
26. Mason, G., Williams, G., & Cranmer, S. (2009). Employability Skills Initiatives in Higher Education: What Effects do They Have on Graduate Labour Market Outcomes? Education Economics, 17(1), 1-30.
27. Nagesh, M. V., Sathvik, B., Thaduri, S., Kavya, E., & Sirisha, S. (2025). Student Placement Prediction. International Journal of Information Technology and Computer Engineering, 13(1), 31-42.
28. Nik Zam Nik Wan, N., Razak, S., San, S., Hussin, S. N. A., Abd Aziz, A. @ Abd Aziz, & Saidi, N. (2024). Exploring the educational impact: A study on accounting students’ learning and development during internship. International Journal of Education, Psychology and Counseling, 9(54), 133–146. https://gaexcellence.com/ijepc/article/view/613
29. O’Higgins, N., & Caro, L. P. (2021). What makes for a good internship?. Internships, Employability and the Search for Decent Work Experience, 35-54.
30. Passaretta, G., & Triventi, M. (2015). Work experience during higher education and post-graduation occupational outcomes: A comparative study on four European countries. International Journal of Comparative Sociology, 56(3-4), 232-253.
31. Permana, A. A. J., & Pradnyana, G. A. (2019, February). Recommendation Systems for internship place using artificial intelligence based on competence. In Journal of Physics: Conference Series, 1165(1), 012007. IOP Publishing.
32. Rigsby, J. T., Addy, N., Herring, C., & Polledo, D. (2013). An examination of internships and job opportunities. Journal of Applied Business Research, 29(4), 1131-1144.
33. Rosli, M. H., Abdul Rahman, A. R., & Yahya, N. F. (2016). Internship for Accounting Undergraduates of Unisel: Comparative Insights from Stakeholders.
34. Saidin, A., Adanan, S. A., Bustamam, K. S., & Sani, A. A. (2024). Accounting Internship: Unlocking skills and perceived value of future career. Information Management and Business Review, 16(3(I)), 446–457.
35. Santos, P. H., & Ramos, N. A. (2024). Evaluation model of industrial engineering internship programs by the hybrid fuzzy Dematel-Vikor method. GEPROS: Gestão Da Produção, Operações e Sistemas, 1.
36. Rivendri, R. (2023). Training and Training Based on Field Training Model (Internship), Journal Pendidikan Luar Sekolah , 11(3)
37. Verhaest, D., & Baert, S. (2018). The effects of workplace learning in higher education on employment and match quality: is there an early-career trade-off?. Empirical Economics, 55(3), 1229-1270.
38. Zehr, S. M., & Korte, R. (2020). Student internship experiences: learning about the workplace. Education+ Training, 62(3), 311-324.