Accounting Student Internship Programs: Practical and Effective Administration

Abstract

Accounting internships are ideal supplements to traditional accounting education. The AICPA encourages fieldwork to develop skills needed to succeed in the accounting profession. Internships can be difficult to administer given barriers to finding and completing internships. This paper reviews concerns associated with accounting internships, summarized from the student, faculty, and employer perspectives, and offers practical solutions. The concerns are organized into the six Ws of accounting internships: Why are internships important; When can internships be completed; Who is ready for an internship; Where will students find internships; How can internships be encouraged; and What are the criteria for internship credit.