The impact of internship on the professional development of accountancy undergraduates in Singapore.

Abstract

This study seeks to determine if undergoing internship affects the professional

development of Accountancy students, through the exploration of different facets of

internship experience. These facets are identified as: exposure to accounting profession,

exposure to accounting work, exposure to professional challenges and dilemmas, formal

training received; supervisory support received, and organizational climate. For the

purpose of this study, we have focused on three main dimensions of professional

development, namely attitudes toward a profession, professional motivation, and

professional identification. A survey was administered to 209 students who were

pursuing a Bachelor’s Degree in Accountancy/Double Degree in Accountancy &

Business in Nanyang Technological University. Of the 209 students surveyed, 122 of

them had completed a pre-internship survey. Exploratory Factor Analysis (EFA), paired

sample test, correlation analyses and multiple regression analyses were used to study the

quantitative and qualitative data collected. Using the data, we investigated the

relationships between the different facets of internship experience and changes in the

dimensions of professional development. Contrary to our research questions, there was

no support for the relationship proposed. Nonetheless, recommendations were provided

for the universities on how the internship programme can be reshaped, in order to

leverage on its benefits and enhance the professional development of students. Finally,

limitations of this study and room for future research were also discussed.