Accounting Students’ Internship Experiences and their Perceived Influence on Career Motivation

Abstract

Internships are an important component of accounting education, enabling students to apply academic knowledge in real-world work environments and develop professional competencies. This study examines accounting students’ internship placement preferences, the alignment between internship responsibilities and academic preparation, and the influence of internship experiences on career motivation. Using a qualitative research, written responses were classified into three dimensions: internship placement selection, assigned tasks and responsibilities, and interest in pursuing a career in the same field. Further insights were obtained through online interviews with 60 students and analysed using ATLAS.ti 8. The findings reveal that students generally preferred audit firms for career development, while location and transport convenience also influenced placement choices. Internship tasks were largely relevant to accounting studies, providing practical exposure to auditing, taxation, bookkeeping, accounting systems, and professional communication. The findings further demonstrate that meaningful internship experiences strengthened students’ career motivation, professional confidence, and clarity regarding future career pathways. However, limited task variety and insufficient exposure to expected professional activities reduced the quality of learning for some students. Overall, the study highlights the importance of relevant, well-structured internship experiences in bridging academic learning with professional practice and supporting students’ career development.