Perception and Expectation of Accounting Education Students Regarding Internship in Universities in South-East, Nigeria

Abstract

This study examines the perception and expectation of accounting education students regarding internship in universities in South-East, Nigeria. Two research questions guided the study, while two null hypotheses were tested at a 0.05 level of significance. The study adopted a descriptive survey research design. The population of the study consisted of 353 accounting education students in universities in South-East Nigeria. The entire population was used for the study. A structured questionnaire titled AESPOIQ and AESEOIQ was the instrument used for data collection. The instrument's reliability was established using Split half and the scores were correlated using Pearson Product Moment Correlation Coefficient, which yielded an overall coefficient index of 0.81. Data collected for the study were analysed using mean and standard deviation to answer the research questions, and a t-test was used to test the null hypotheses. The findings of the study revealed that the students perceived internship as a model for general knowledge improvement before their placement and that their expectations concerning general knowledge improvement were not met after the internship. The study showed no significant difference in the mean ratings of male and female accounting education students regarding their perception of general knowledge improvement before their internship placement. However, the results showed that male and female accounting education students differ significantly in their mean ratings regarding their expectations of general knowledge improvement after their internship. Based on the findings, it was concluded that accounting education students perceive internship as a model that will increase general knowledge improvement. Similarly, they disagreed with their general knowledge improvement expectations after the internship. Consequently, it was recommended among others that there should be adequate supervision of interns by the supervisors and there should be proper coordination of interns and supervisors by the SIWES unit of various universities in the South-East, Nigeria. Finally, no course or courses should be included in the universities curriculum during internship (SIWES) programme.