WORKPLACE REALITIES AMONG ACCOUNTING INTERNS IN MALAYSIA: EVIDENCE FROM INTERNSHIP FIELD REPORTS
DOI:
https://doi.org/10.35631/AIJBES.829021Keywords:
Accounting Internship, Workplace Realities, Internship Field Reports, Thematic Analysis, Document AnalysisAbstract
The accounting profession evolves in response to technological advancements, changing workforce expectations, increasing regulatory requirements and growing business complexity. Internship programmes play an important role in preparing accounting students for professional employment by exposing them to first-hand workplace environments. Previous studies have examined internship effectiveness, employability skills and workplace readiness, but relatively little attention has been given to understanding workplace issues observed by accounting students during internship placements. This study explores workplace realities reflected in accounting internship field reports prepared by accounting students during their industrial training. Using a qualitative document analysis approach, twelve (12) internship field reports were analysed using thematic analysis. The findings revealed five major themes, namely digital transformation in accounting practice, ethical and professional challenges, audit and compliance challenges, workforce sustainability and employee wellbeing, and professional complexity and adaptation. The analysis shows that internship experiences provide students with opportunities to observe and reflect on workplace realities extending beyond technical accounting tasks. The study contributes to accounting education literature by demonstrating the value of internship field reports as a source of qualitative evidence and providing insights into workplace realities from the perspective of future accounting professionals.
Downloads
References
Ahmad, M., Zainuddin, Z. N., Abdul Latif, N. E., Abd Halim, F., Mohamed Yusof, F., & Sulaiman, S. (2022, July 3–5). Accounting graduate employability among the Millennial generation. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ 2022) Conference, Melbourne, Australia.
Andrews, J., & Higson, H. (2008). Graduate employability, “soft skills” versus “hard” business knowledge: A European study. Higher Education in Europe, 33(4), 411–422.
Association of Chartered Certified Accountants. (2024). Global talent trends 2024. https://www.accaglobal.com/gb/en/professional-insights/pro-accountants-the-future/global-talent-trends-2024.html
Bell, E., Bryman, A., & Harley, B. (2022). Business research methods (6th ed.). Oxford University Press.
Bowen, G. A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27–40.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
Braun, V., & Clarke, V. (2021). Thematic analysis: A practical guide. SAGE Publications.
Bridgstock, R. (2009). The graduate attributes we've overlooked: Enhancing graduate employability through career management skills. Higher Education Research & Development, 28(1), 31–44.
Cheng, C. K. C., Chow, E. Y. H., Lam, K. C. K., & Lee, J. H. Y. (2023). Participation in internship, professional competition and overseas exchange and accounting students’ subsequent academic and job market performance. The International Journal of Management Education, 21, 100887. https://doi.org/10.1016/j.ijme.2023.100887
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications.
Hart, C., Barratt, M., & Lampinen, J. (2017). Growing up: How audit internships affect students' commitment and long-term intentions to work in public accounting. Accounting Education, 26(4), 356–379.
Helsper, E. J., & Eynon, R. (2021). Lifelong learning and the internet: Who benefits most? Learning, Media and Technology, 46(2), 123–139.
International Telecommunication Union. (2020). Digital Skills Insights 2020. International Telecommunication Union.
Jackling, B., & Natoli, R. (2015). Employability skills of international accounting graduates: Internship perceptions from employers and students. Education + Training, 57(7), 757–773.
Kavanagh, M. H., & Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48(2), 279–300.
Khalil, N. (2015). Students' experiences with the business internship program at Kuwait University. Journal of Education and Practice, 6(34), 100–108.
Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. Prentice-Hall.
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Sage Publications.
Maelah, R., Mohamed, Z. M., Ramli, R., & Aman, A. (2014). Internship for accounting undergraduates: Comparative insights from stakeholders. Education + Training, 56(6), 482–502.
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.
Mercer. (2024). Global talent trends 2024: Unlocking human potential in a machine-augmented world. https://www.mercer.com/en-sg/insights/people-strategy/future-of-work/gtt-asia/
Nore, H., & Lahn, L. C. (2014). Bridging the gap between work and education in vocational education and training: The role of e-portfolio. Journal of Workplace Learning, 26(6/7), 466–478.
Paisey, C., & Paisey, N. J. (2010). Developing skills via work placements in accounting: Student and employer views. Accounting Forum, 34(2), 89–108.
Ramli, J. A., Surbaini, K. N., Abdul Kadir, M. R., & Zainal Abidin, Z. (2013). Examining pre-internship expectations among employers on the students' characteristics and internship program: The empirical study of Malaysian government-linked company's university. Management, 3(2), 112–120.
Stanley, T. (2013). Bridging the gap between tertiary education and work: Situated learning in accountancy. Education + Training, 55(4/5), 367–384.
Trautrims, A., Defee, C., & Farris, T. (2016). Preparing business students for workplace reality – using global virtual teams in logistics and SCM education. The International Journal of Logistics Management, 27(3), 886–907. https://doi.org/10.1108/IJLM-01-2015-0003
van Deursen, A. J. A. M., Helsper, E. J., & Eynon, R. (2017). Development and validation of the Internet Skills Scale (ISS). Information, Communication & Society, 20(6), 804–823.
van Laar, E., van Deursen, A. J. A. M., van Dijk, J. A. G. M., & de Haan, J. (2017). The relation between 21st-century skills and digital skills: A systematic literature review. Computers in Human Behavior, 72, 577–588.
Zainuddin, Z. N., Abdul Latif, N. E., Sulaiman, S., Abd Halim, F., Ahmad, M., & Yusof, F. M. (2021, July 4). Digital talent as technology enabler in the Covid-19 era: From the perspective of different stakeholders. Paper presented at the Malaysian Finance Association International Conference (MFAIC 2021), Penang, Malaysia.
Zainuddin, Z. N., Ahmad, M., Abdul Latif, N. E., Yusof, F. M., & Sulaiman, S. (2021, December 8–9). Digital transformation of accounting profession: Post Covid-19 era. Paper presented at the 8th International Conference on Science & Social Research (CSSR 2021), Virtual Presentation.
Zainuddin, Z. N., Ahmad, M., Abdul Latif, N. E., Yusof, F. M., & Sulaiman, S. (2023). Factors influencing emerging competencies among professional accountants in the cyber era: Malaysian evidence. Management and Accounting Review, 22(1), 1–15. https://doi.org/10.24191/mar.v22i1.2061.
Zhang, R. P., Holdsworth, S., Turner, M., & Andamon, M. M. (2024). Career aspiration and workplace reality – Lived experience of early career professional women in construction. Women’s Studies International Forum, 105, 102926. https://doi.org/10.1016/j.wsif.2024.102926
