Producing Work-Ready Graduates Through a Pilot Study of an Internship

Program in the Degree in Accounting Program for the School of Entrepreneurship

and Business Innovation (SEBI) at the University of Guyana

by

Alfred Vini Aaron

A Dissertation Presented in Partial Fulfillment

of the Requirements for the Degree
Doctor of Education

Approved April 2023 by the

Graduate Supervisory Committee:

Stephanie Smith, Chair

Gustavo Fischman
Paulette Henry

ARIZONA STATE UNIVERSITY

May 2023
 ABSTRACT

Institutions of higher learning have long been recognized as essential sources of

knowledge for individuals seeking to solve real-life problems and improve their value in

the workforce. However, despite their best efforts, many graduates lack the necessary

hard and soft skills to excel in their chosen careers. As an accountant-turned-lecturer, I

have observed this phenomenon firsthand and felt compelled to take action. To address

this issue, I undertook a project aimed at preparing graduates from the Accountancy

Program at the University of Guyana's School of Entrepreneurship and Business

Innovation (SEBI) for success in their careers. In conducting this project, I conducted an

action-based research study consisting of three cycles. In the first two cycles, I delved

into the perceptions of learners and lecturers regarding the need for instructional

development in the degree program. Both groups agreed that it was necessary to

implement appropriate innovations to improve the teaching of the program. In the third

cycle, I interviewed employers to get their perspective on implementing an instructional

innovation. The results of these interviews were striking, as they led to the development

of an internship program that would allow students to practice their knowledge and learn

soft and hard skills while being attached to institutions. To determine the impact of such

programs, I studied other degree programs that currently have internship and attachment

programs. From my investigation, I learned that learners have a positive attitude towards

internships, and that they can help learners gain more skills than they get in class when

implemented well. Given the success of similar programs in other degree programs, I

propose the implementation of an internship program in the Accountancy Program in

SEBI. The program's goal is to improve the knowledge, skills, and experience of its

i
graduates and help them succeed in their chosen careers. With the introduction of such a

program, students will have the opportunity to learn through hands-on experience,

allowing them to develop the skills and knowledge needed to excel in the workforce.

Overall, this program's success will contribute to enhancing the reputation of the

institution, attracting more potential students, and increasing its graduates' employability.

ii
 DEDICATION

I dedicate this dissertation to the Schools of Entrepreneurship and Business Innovation

for providing me with the opportunity to share my knowledge. I also dedicate it to my

two beautiful daughters, Malia and Mallika Aaron, whose love and smiles gave me the

strength to complete this journey.

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 ACKNOWLEDGEMENT

Firstly, I extend my gratitude to my dissertation committee chair, Dr. Stephanie Smith,

whose invaluable guidance was instrumental throughout the process. Dr. Smith's

unwavering expression of care and dedicated commitment were integral to my timely

graduation with the rest of my cohort. Her calm encouragement with weekly motivational

quotes provided much-needed inspiration during the past three years.

Furthermore, I would like to express my appreciation to my dissertation

committee members, Dr. Paulette Henry, and Dr. Gustavo Fichman. Dr. Fichman's

thought-provoking inquiries, straightforward advice, and meticulous attention to detail

strengthened my dissertation. Dr. Henry's steadfast dedication to the University of

Guyana and her confidence in my research, as well as her expertise in educational

doctoral studies, guided me in completing my paper.

Additionally, I would like to acknowledge the Vice Chancellor of the University

of Guyana, Prof. Paloma Martin Mohamed, for selecting me to be a part of this program,

and Dr. Leyland Lucas, the Dean of Schools of Entrepreneurship and Business

Innovation, for providing me with the opportunity to pursue my studies and his constant

encouragement throughout the program. Finally, I express my gratitude to Dr. Clement

Henry for assisting me in using SPSS software to analyze my quantitative data.

In addition, I extend my appreciation to some of the professors who have had a

significant impact on my education journey, namely Dr. Leigh Wolf, Dr. Craig Mertler,

and Dr. Lydia Ross, whose expertise in statistics and quantitative analysis made the

learning process much easier. Furthermore, I owe a debt of gratitude to the Guyana

iv
Cohort for their love and support throughout my journey, and the community of practice

created with fellow Cohort members proved invaluable to my doctoral studies.

I would also like to thank my close friends from my master's program, Deborah

Austin, Keishauna Sertimer, and Jamal Goodluck, who played a crucial role in my

successful completion of the program. Their morale-boosting phone calls and texts during

moments when I was feeling overwhelmed were greatly appreciated.

Finally, I express my heartfelt gratitude to my family. I thank my fiancée, Kiesha

Hinckson, for her understanding and unwavering support throughout my three years of

studies. To my mother, Clair Aaron, I express my gratitude for her prayers and support

throughout my educational journey, from my nursery to graduate studies, and for always

being my support system. To my brother, Delon Aaron, I express my appreciation for his

support and for reading all my assignments and dissertation. Finally, I thank my extended

family for their love and encouragement over the years.

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 TABLE OF CONTENTS

Page

LIST OF TABLES .................................................................................................................... x

LIST OF FIGURES .................................................................................................................xi

CHAPTER

1 INTRODUCTION ...................................................................................................... 1

Problem of Practice ................................................................................................. 1

Dissertation Structure .............................................................................................. 4

Contribution to Field ............................................................................................... 6

Reference ................................................................................................................. 8

2 MY MONOGRAPH STORY ..................................................................................... 9

Introduction to Proposal .......................................................................................... 9

Introduction & Background .................................................................................. 10

Context ................................................................................................................... 14

My Journey ............................................................................................................ 16

Literature that Informs this Story .......................................................................... 18

Purpose of Internship Program.............................................................................. 20

Cycles and Learnings ............................................................................................ 22

Eligibility ............................................................................................................... 30

Duration of the Internship ..................................................................................... 31

Summary of the Research and Findings ............................................................... 32

Quantitative & Qualitative Findings ..................................................................... 34

Evaluation of the Internship Program ................................................................... 39

vi
CHAPTER Page

Conclusion ............................................................................................................. 40

References .............................................................................................................. 42

3 ARTICLE ............................................................................................................ 44

Abstract .................................................................................................................. 44

Introduction............................................................................................................ 47

Literature Review .................................................................................................. 48

Problem of Practice ............................................................................................... 53

Purpose of Study.................................................................................................... 55

Methods ................................................................................................................. 57

Ethical Considerations ........................................................................................... 59

Data Collection ...................................................................................................... 60

Interviews............................................................................................................... 61

Focus Groups Discussions .................................................................................... 62

Data Analysis ......................................................................................................... 64

Findings.................................................................................................................. 67

Internship Experience ............................................................................................ 68

Relevance to Course Material ............................................................................... 71

Challenges Faced During Internship ..................................................................... 73

Importance of Challenges Fcaed During Internship ............................................. 76

Performance During Internship ............................................................................. 78

Combination of Theoretical and Practical Knowledge ........................................ 83

Results and Recommendations ............................................................................. 87

vii
CHAPTER Page

Significance of Internship ..................................................................................... 89

Relationship between Practical Experience and Theoretical Knowledge ........... 90

Need and Benefit of Internship ............................................................................. 91

Inclusion of More Participatory Techniques ........................................................ 93

Partnership Between Universities and Companies ............................................... 95

Focus on Development of Soft Skills ................................................................... 96

Discussion and Implications for the Field ............................................................ 97

References ............................................................................................................ 100

4 CONCLUSION AND REFLECTION .................................................................... 104

Strengths and Limitations .................................................................................... 109

Implications for Future Research ........................................................................ 110

Reflection ............................................................................................................. 111

Reference ............................................................................................................. 113

REFERENCES ............................................................................................................... 114

APPENDIX

A INTERVIEW QUESTIONS FOR CYCLE 1 ....................................................... 121

B INTERVIEW QUESTIONS FOR CYCLE 2 ...................................................... 123

C CYCLE 2 QUESTIONNAIRE ............................................................................. 125

D SUMMARY OF QUALITATIVE DATA CYCLE 2 .......................................... 127

E QUANTITATIVE DATA AND RESULTS CYCLE 2 ...................................... 131

F PILOT SURVEY QUESTIONS ............................................................................ 134

G FOCUS GROUP INTERVIEW QUESTIONS .................................................... 138

viii
APPENDIX Page

H SAMPLE INTERNSHIP PROPOSAL ................................................................. 140

I ASU INSTITUTIONAL REVIEW BOARD APPROVAL ................................. 150

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 LIST OF TABLES

Table Page

1. Internship Experience Rating ................................................................................. 69

2. Relevance to Course Material ................................................................................ 71

3. Frequency Test for Importance of Internship in Handling Challenges ................ 77

4. Likelihood of Improving Performance .................................................................. 82

5. Ability to Relate Theoretical Knowledge to Practical Experience ....................... 84

6. Timeline ................................................................................................................ 106

7. Summary of Qualitative Data Cycle 2 ................................................................. 128

8. Summary of Quantitative Results ........................................................................ 132

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 LIST OF FIGURES

Figure Page

1. Internship Experience Rating ................................................................................. 70

2. Relevance to Course Material ................................................................................ 72

3. Challenges Faced During Internship...................................................................... 74

4. Pie Chart for Challenges During Internship .......................................................... 75

5. Pie Chart for Performances During Internship ...................................................... 78

6. Column Graph for Professional Relationship and Future Career ......................... 81

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 CHAPTER 1

CHAPTER 1: INTRODUCTION

Problem of Practice

Numerous inquiries have been raised concerning the ability of higher education

institutions to produce graduates equipped with the necessary skills to excel as

accountants, leading to low employability rates (Al Saedi et al., 2019). Asad et al. (2021)

suggest that this is primarily due to a disproportionate focus on theoretical studies over

practical studies, which leaves graduates ill-prepared to deliver in various industries. To

address this problem, a three-cycle action research project was conducted. In cycle zero,

challenges faced by instructors in designing and implementing innovative teaching

methods were identified, along with the opinions of instructors and students regarding the

originality of accountancy programs. The need for program innovations to produce

competent accountants was established. In cycle 1, interviews with employers in the

accounting and business sectors revealed that both soft and hard skills are vital

prerequisites for recruitment. Consequently, a work-based internship was deemed more

appropriate for accounting students to better prepare them for this industry.

Innovation is a critical element of business, as it enables entrepreneurs to establish

companies that provide high-quality services, improve the economy, and create jobs (Lin-

Lian et al., 2021; Yun et al., 2020). Enrolling in a business class at a university that does

not foster creativity is a significant risk, as theory alone is insufficient to prepare students

for the job market (Shubina & Kulakli, 2019). This dissertation aims to explore how the

1
School of Entrepreneurship and Business Innovation at the University of Guyana can

leverage innovation to produce accounting graduates who are job ready. The pilot study

innovation involves a work-ready internship program, which explores its benefits for

graduates and employers. The aim is to initiate a proposal for the program to enhance the

competency of accounting graduates in the job market. The study will gather feedback

from stakeholders, including faculty, students, and employers, to propose a mutually

agreed-upon work-ready internship program, which is currently absent from the

accounting program.

The focus of educational institutions on enhancing the employability skills of

their graduates is noteworthy. Employability skills have been incorporated into

undergraduate and graduate curricula in recent years (Leitch, 2006; Lambert, 2007).

However, despite numerous research papers examining how educational institutions can

produce competent graduates through internship programs in business, there has been no

demonstration of implementation, nor identification of institutions that have integrated

accounting innovation technology (Nkabinde et al., 2013). This pilot study aims to

develop a work-ready internship program at SEBI, University of Guyana, through a

three-cycle action research project.

2
The research will utilize the following questions to attain its purpose.

RQ 1. What internship program for degree in accountancy students is applicable

to ensure that the accounting students are ready to work?

RQ 2. To determine whether initiating internship programs for accounting

students will enhance the knowledge and services of those graduates?

RQ 3. To determine whether students who have undertaken internship programs

become more efficient to align their knowledge with the practical work?

RQ 4. To determine whether students after undertaking an internship program

become more work ready than before?

3
Dissertation Structure

I conducted a pilot study to inform the innovation of my work ready internship

proposal. I utilized a survey and interviews to gather the necessary information for this

study during cycle 2. Through the interviews and surveys, I gained a clear understanding

of what had already been done and what was missing, which allowed me to develop

appropriate objectives for the dissertation.

In the literature review section of my dissertation, I reviewed research conducted

by various academics from 2017 to the present day. To arrive at suggestions and findings

to develop the proposal for a work ready internship program, I employed both

quantitative and qualitative methods during the data analysis process.

The information presented in my research could be of great assistance to other

educational departments in the School of Entrepreneurship and Business Innovation

(SEBI) and the University of Guyana by extension who are interested in building their

own internship program to produce graduates who are prepared to enter the workforce.

The insights gathered about a work ready internship program in this research could

greatly benefit these departments and the University of Guyana.

My dissertation followed a unique structure, where I presented the study's

findings in a straightforward manner using the alternative 4-chapter method:

4
 Chapter 1: Introduction - highlights the problem of practice, the study's structure,

and contributions to the field.

Chapter 2: Monograph Story - focuses on the local context, my journey during

this process, literature informing the story, and theoretical concepts. It also discusses all

cycles of research with results and learnings, along with a general summary of research

and findings.

Chapter 3: Article - this chapter can stand alone to be potentially published in a

reputable journal that focuses on accounting education innovations. It provides details on

the entire study design, pilot innovation, methods for measurements, data analysis,

findings, and implications for the field.

Chapter 4: Conclusion and Reflections.

5
Contribution to the Field

My research will be immensely beneficial to the accounting field by producing

professionals with work-ready skills. These skills include the ability to solve all

accounting tasks, data analysis, critical thinking, attention to detail, software proficiency,

and general knowledge of how businesses operate. Soft skills, such as good verbal and

written communication abilities, time management, active learning, team working,

organization, and other skills that help in interacting well with colleagues at work, are

also necessary. Through a pilot internship program, learners will gain these skills and be

better prepared for the job market.

As an accounting lecturer, this study reflects on what approach can be used to

teach learners access to knowledge and skills related to accounting. The research offers

insights into what teaching techniques are beneficial for learners to get practical

accounting skills that are needed in the job market. Technical subjects, such as

accounting, require the incorporation of both soft and hard technical skills to solve issues

in the labor market. Thus, both soft and hard technical skills are necessary for technical

professions to be able to solve work-related challenges in the job market.

Specifically, my study focuses on the use of internships to provide learners with

the opportunity to practice what they learn in the classroom. These internships

complement the theoretical knowledge gained in school. A pilot internship program

fostered during the learning process may make it possible for graduates to develop career

prospects for themselves and improve how employers view graduates from the University

6
of Guyana. By implementing internships in their teaching of accountants, the School of

Entrepreneurship and Business Innovation can prepare learners better for the job market,

making them more marketable than graduates from other institutions. Graduates who

complement their knowledge and skills through an internship enable themselves to

achieve a competitive advantage in the job market due to gaining skills needed to solve

work-related issues. An effective design of an internship program for graduates

completing their accounting degrees would build successful graduates by teaching not

only theory but also practice.

7
 References

Al Saedi, N.G., Al-Sharif, E.M., Mousa, A. and Alsuhaibani, A.H., 2019. The impact of
surgical training on the practice of recently graduated ophthalmologists at
Riyadh’s ophthalmology residency program. Saudi Journal of Ophthalmology,
33(4), pp.319-325.

Asad, M.M., Hussain, N., Wadho, M., Khand, Z.H. and Churi, P.P., 2021. Integration of
e-learning technologies for interactive teaching and learning process: an
empirical study on higher education institutes of Pakistan. Journal of Applied
Research in Higher Education, 13(3), pp.649-663.

Lin-Lian, C., De-Pablos-Heredero, C. and Montes-Botella, J.L., 2021. Value creation of

business incubator functions: economic and social sustainability in the COVID-
19 scenario.

Nkabinde TC, Ross A, Reid S, Nkwanyana NM (2013). Internship training adequately

prepares South African medical graduates for community service – with
exceptions. South African Medical Journal, 103(12): 930-934 doi:
10.7196/samj.6702

Shubina, I., & Kulakli, A. (2019). Pervasive learning and technology usage for creativity
development in education. International Journal of Emerging Technologies in
Learning (Online), 14(1), 95.

Yun, J.J., Zhao, X., Jung, K. and Yigitcanlar, T., 2020. The culture for open innovation
dynamics. Sustainability, 12(12), p.5076.

8
 CHAPTER 2

CHAPTER 2: MY MONOGRAPH STORY

Introduction to the Proposal

The School of Entrepreneurship and Business Innovation (SEBI) at the University

of Guyana acknowledged the significance of practical and industry-related experiences

for its accounting students to prepare them for the workforce. To achieve this objective,

SEBI proposed an internship program for the Degree in Accounting Program. The

proposed program was designed to expose students to different accounting settings and

up-to-date practices and trends and provide them with opportunities to network with

industry professionals, improve their professional portfolios, and cultivate key soft skills

such as leadership, teamwork, and communication.

The primary objective of the internship program is to provide a comprehensive

and structured approach to internships and to create a mutually beneficial partnership

between the university and participating organizations. The university aimed to impart

necessary knowledge and skills to students to succeed in their internships, while

participating organizations could access a pool of skilled and motivated students who

could offer fresh perspectives and contribute to their accounting departments. The

proposal provided an overview of the internship program, its objectives, structure, and

expectations for both students and participating organizations. It also outlined the

application process for students and the criteria for participating organizations.

9
 The program's detailed description and the roles and responsibilities of the School

of Entrepreneurship and Business Innovation and participating organizations are also

included in the proposal. Additionally, the proposal includes information on the

evaluation process for both students and participating organizations and the procedures

for resolving any disputes or issues that may arise during the course of the internship.

In conclusion, the proposal served as a valuable resource for both students and

participating organizations and laid the foundation for the success of the internship

program in the School of Entrepreneurship and Business Innovation (SEBI) at the

University of Guyana.

Introduction & Background

Throughout my lifetime, my aspirations have consistently aligned with the pursuit

of endeavors that positively impact the surrounding world. This fervent passion has

prompted me to participate in a diverse range of co-curricular activities during my

academic tenure. Alongside maintaining academic commitments, I actively engaged in

extracurricular undertakings such as cricket and debate team. Although not initially intent

on pursuing higher education at the University of Guyana, through the facilitation of my

sister-in-law, I secured admission into the institution where I obtained a Diploma in

Accountancy. As I advanced through the program, I became increasingly inclined

towards an accountancy profession, propelled by my prowess in numerical analysis and

accounting acumen. This decision culminated in my tenure as a state auditor at the Audit

Office of Guyana, where I garnered valuable experiential knowledge in the accounting

field.
10
 Drawing on my eight-year tenure as a state auditor, I gained invaluable insight

into the requisite knowledge and skills for proficient functioning in the accounting

profession. Specifically, my role as an auditor entailed the meticulous scrutiny of the

work of accountants in both the public and commercial sectors to ensure adherence to

established standards. Through this experience, I discerned those soft skills, including

adept verbal and written communication, superior analytical abilities, and an aptitude for

collaborative teamwork, were fundamental to success in the accountancy sector.

Additionally, certain hard skills, such as mastery of relevant software, acute

attention to detail, incisive critical thinking, data analysis proficiency, and general

business acumen, were deemed essential for optimal performance.

As part of my audit responsibilities, I conducted a rigorous testing process to

evaluate the fairness and accuracy of financial statements prepared by accountants. Such

assessments facilitated the identification of areas of weakness, which hindered

accounting professionals from discharging their duties effectively (Vaidya, 2023). In

cases where deficiencies were significant, I recommended comprehensive training to

improve their skills. Alternatively, for less egregious cases, I provided targeted, short-

duration training sessions to bolster their proficiency.

My previous experiences as an auditor have enabled me to provide advisory

services to accountants to prevent the recurrence of identified issues and ensure the

production of accurate financial reports. In my observations, I noted that certain tasks

were not performed by the accounting staff, and the accountants were found to be

inefficient and lacking in both technical and soft skills.

11
 The significance of soft skills, including communication, teamwork, self-

management, and critical thinking, cannot be overstated as they are integral to fostering

organizational innovation (El-Tabal, 2020). My experience in the accounting field as an

auditor has demonstrated that the possession of both hard and soft skills is imperative for

graduates of the accounting program offered by the University of Guyana. The

identification and mitigation of soft skills weaknesses are crucial for accountants to

enhance their efficiency and productivity.

These deficiencies in interpersonal skills were observed across all levels of

experience among recent graduates, seasoned employees, and new hires within the

accounting industry (Al-Omar, 2022; Dean & East, 2019). While these individuals

exhibited technical expertise, they encountered challenges while working collaboratively

or communicating with colleagues. The literature suggests that technical skills are

essential for job performance, but soft skills are vital for successful interpersonal

interactions in the workplace (El-Tabal, 2020). Soft skills facilitate positive and

productive relationships with colleagues (Binsaeed et al., 2017; Vasanthakumari, 2019),

and my experience as an auditor underscored the significance of possessing both

interpersonal and technical proficiency in accounting. Notably, new hires tend to struggle

initially with the application of hard skills in practice, but with experience, they

demonstrate improvements in both hard and soft skills. This finding is unexpected since it

was anticipated that interpersonal skills would improve with time. Therefore,

interventions to enhance soft skills may be necessary to improve job performance, given

their comparable significance to hard skills (Al-Omar, 2022; El-Tabal, 2020).

12
 In sum, bolstering the skills of accounting professionals is imperative to

maximize their productivity in the workplace.

13
Context

Upon recognizing the imperative to equip prospective accountants with the

necessary competencies to excel in their professional pursuits, I resolved to contribute to

this meritorious endeavor. Drawing from my experience as a state auditor and having

identified various shortcomings among accounting practitioners, I endeavored to identify

any gaps in the skill sets of graduates from the University of Guyana's accounting

program. Motivated by my ardent aspiration to witness accounting graduates manifesting

the requisite skills and practical experience sought after by employers, coupled with a

fervent zeal for knowledge transmission, I resolved to leverage my expertise by assuming

an instructional role subsequent to my graduation. Thus, in 2007, I submitted an

application and subsequently obtained a position as a part-time instructor in the

Accountancy Department of the University of Guyana's Faculty of Social Science.

Following the removal of the business programs from the Faculty of Social Science, I

obtained a position in the School of Entrepreneurship and Business Innovation in 2017.

Teaching has been a rewarding experience for me as an instructor, as it has

enabled me to contribute to the formation of competent accountants who will lead the

profession in the future. Additionally, my engagement with accounting students has

enabled me to evaluate the challenges facing the accountancy program and identify the

key factors necessary to ensure graduates are equipped with the skills necessary for

workplace productivity. Despite my extensive teaching experience as a part-time lecturer,

I was not able to effectuate the desired changes in the program, owing to my limited

participation in departmental decision-making processes.

14
 Consequently, my enrollment in doctoral studies at ASU provided an impetus to

share my knowledge and experience gained from the program, leading me to transition to

a full-time lecturer in the School of Entrepreneurship and Business Innovation in March

2022. As a result, I take great pleasure in augmenting my teaching with innovative

activities that target the skills sought by employers, which I eagerly share with my

accounting students.

Furthermore, my professional background in the accounting field has equipped

me with the knowledge and expertise to address certain deficiencies observed in

accounting students during my teaching sessions. Additionally, I have identified several

obstacles encountered within the School of Entrepreneurship and Business Innovation

with regard to the teaching and learning environment, particularly the lack of a practical

component in the accounting curriculum. Consequently, these challenges have motivated

me to undertake action research to enhance the teaching methods and subject areas,

thereby facilitating the development of work-ready graduates from the accountancy

program. My encounters with various issues and weaknesses among graduates, such as

the necessity for an internship program, improvement of skills, innovative teaching, and

instructional approaches, have contributed significantly to my professional development.

15
My Journey

In addressing the problem of practice in the accounting program, the Action

Research Method was utilized, encompassing several cycles, as identified by Zikos and

Thiel (2013). Specifically, three cycles were undertaken, with a focus on examining the

challenges encountered by instructors in adapting innovative teaching methods. Drawing

upon my extensive experience as an accounting lecturer, Cycle O was devoted to

exploring these challenges, and it also highlighted the significance of innovation in the

instructional setting, in accordance with Shulman's (2018) findings. In Cycle 1, attention

shifted towards the integration of innovative instructional approaches in teaching.

However, subsequent to completing two cycles of research, a shift in focus occurred, with

Cycle 2 emphasizing the readiness of students for future employment.

In this cycle, the role of work-based internships was introduced, and the

validation of the need for both soft and hard skills was achieved by conducting interviews

with employers in the accounting and business fields. The impetus for this research was

the motivation to improve the accountancy sector. Consequently, this project was

proposed to provide students with real, hands-on experience through an internship

program and to enhance the teaching environment of the School of Entrepreneurship and

Business Innovation by incorporating activities focused on soft skills, in addition to

technical skills. Drawing upon my teaching experience and the previous cycles, the issue

of critical soft skills sought by most employers in a successful graduate, including critical

thinking and effective communication, can be addressed. To this end, certain teaching

modalities can be restructured by emphasizing soft skills, particularly critical skills.

16
 The development of critical thinking skills will aid accounting students in

improving their logical thinking and problem-solving abilities, leading to increased

effectiveness (Al-Omar, 2022). Thus, this approach will prove highly beneficial in

preparing accounting students for the workforce.

In this study, feedback was obtained from employers regarding the qualifications

of graduates from the University of Guyana for accounting positions in the workplace.

Through engaging with diverse stakeholders, it was ascertained that individuals

possessing both soft and hard skills are preferred for such roles. Further analysis led to

the conclusion that internships are the most effective way to prepare students for this

field. The adoption of this initiative is in line with a proactive mindset that seeks to

promote positive changes within the context. There is confidence that a well-executed

version of this approach will enhance the sector. Notably, pursuing doctoral studies

makes me the first person in my family to do so. This level of education facilitates a

focus on the accountancy field, leadership skills, and exploring ways to augment it to

enable graduates to make immediate contributions upon entering the workforce.

17
Literature that Informs this Story

In the study conducted by Dos Santos (2019), it was recognized that several

sectors in the United States, particularly those operating in rural sites, encountered

challenges concerning career opportunities. In this regard, new employees of an

organization faced significant issues with respect to soft skills, which inevitably

decreased work effectiveness (Dos Santos, 2019). The career of an auditor, which I

pursued, helped underscore the significance of soft skills. Moreover, graduates from the

University of Guyana may also aspire to explore career opportunities on an international

platform, necessitating a higher degree of cultural competence. The approach I opted for,

introducing innovation in the teaching environment, would prove to be exceedingly

useful in achieving cultural competence (Kaihlanen, Hietapakka, & Heponiemi, 2019).

According to Yao, Shelton, Briscoe, and Thompson (2022), universities in the

Caribbean and South American regions have also embraced a variety of internship

programs to cultivate a high level of intercultural and international experiences,

ultimately enhancing graduate student careers as anticipated (Yao et al., 2022). The

aforementioned analysis supports the approach I have taken to implementing a work-

based internship, which will ultimately aid accountancy students in acquiring all the

necessary skills and knowledge for jobs. On the other hand, Snodgrass, Hass, and

Ghahremani (2021) mention that critical thinking ability, along with soft skills, is the

most crucial factor that can assist students in adapting to different ethnic or cultural

backgrounds in diverse workplaces.

18
 These findings have helped me recognize that universities in the globalized world

must establish internship programs for graduates that enable them to gain a deeper

understanding of soft skills while also developing hard skills.

In Peltola's (2018) article, it was found that unemployment rates in the US were

higher among recent graduates who had just completed their studies and were preparing

to enter the job market. The study suggested that inadequate preparation from universities

with regard to workplace skills was a likely cause of the high unemployment rate

(Peltola, 2018). The findings underscored the importance of modifying the curriculum to

ensure that students receive adequate preparation prior to graduation, thus enhancing their

competitiveness in the job market. Similarly, Wecker's (2018) study identified a lack of

internship programs for students in rural American regions, which prevented them from

acquiring skills that are highly valued by employers during the recruitment process. Relly

et al. (2021) also underscored the significance of internship programs, who found that

several top universities in the US had not incorporated such programs in their

departments. The absence of internship programs may lead to graduates encountering

difficulties in carrying out their job responsibilities due to a lack of necessary skills and

training, making them unable to perform their duties effectively.

The main reason why research practitioners have continuously advocated for the

implementation of work-related training and internship programs to prepare students for

global competition has been extensively discussed (Relly et al., 2021). This phenomenon

has facilitated the recognition of the significance and applicability of internship

programs, which I have personally undertaken to enhance the performance of graduate

students at the University of Guyana. Consequently, the identified concerns concerning

19
the deficiency of internship and soft skills necessitate resolution to ensure the

employability of graduate students. The approach of integrating innovation in the

pedagogical setting by incorporating work-related internship programs should also

emphasize cultural elements to equip students with the proficiency to operate in diverse

organizational environments.

Purpose of the Internship Program

As part of the Degree in Accounting Program offered by the School of

Entrepreneurship and Business Innovation (SEBI) at the University of Guyana, students

will be afforded the opportunity to gain practical experience in the field of accounting

through participation in the Internship Program. The program aimed to bridge the gap

between theoretical knowledge and real-world application by providing students with the

chance to apply the concepts learned in their coursework to actual business scenarios.

Through the internship program, students will be exposed to a more comprehensive

understanding of the accounting industry, enabling them to hone their professional skills

and establish key relationships with industry experts. Furthermore, the program will

provide a platform for students to explore different facets of accounting, helping them to

identify areas of specialization that aligned with their interests.

Apart from a solid academic foundation, the program will equip students with

practical experience, thereby enhancing their employability in the job market. Employers

often seek candidates with a balance of academic and practical expertise, and the

internship program will provide students with the opportunity to showcase their abilities

and receive valuable feedback from seasoned professionals.

20
 Ultimately, the program aimed to produce graduates who were well-prepared for

employment and equipped with the requisite knowledge, experience, and skills to thrive

in the fiercely competitive field of accounting.

21
Cycles and Learnings

Cycle 0
Cycle 0 constituted the inaugural research cycle that was conducted. In the course

of this cycle, preliminary background information regarding the perception of instructors

and pupils regarding the necessity of implementing a novel pedagogical approach was

collated. Data were obtained through interviews, which were utilized to elicit responses

to the research inquiries that follow:

i. What are lecturers’ perceptions in the Degree of Accountancy program

about instructional innovation and adult learning education?

ii. What are students’ perceptions of the degree of the Accountancy program

on instructional innovation in education?

A qualitative research design was employed in this study, which involved ten (10)

third-year Bachelor of Accountancy degree students and five (5) lecturers in the

accountancy program as participants. The study aimed to gather qualitative data through

audio-recorded interviews with the selected faculty and students, exploring their

experiences, attitudes, beliefs, and knowledge regarding the relationship between

advanced instructional innovation and effective teaching and learning environments. The

interviews were conducted using 10 open-ended questions (see Appendix A) to elicit

detailed information from each participant about their opinions and views regarding the

research questions, with each interview session lasting 20-25 minutes. The collected data

were analyzed through content analysis, which involved developing appropriate coding

units. The analysis revealed that all participants recognized the need for incorporating

instructional innovation in the classroom.

22
 They emphasized the importance of integrating technology into the learning

process to keep pace with the rapidly changing world. The proposed instructional

innovations included the use of computerized accounting software in the accounting

information system class. Interviewee 1 recommended new teaching methods, while

interviewee 2 suggested innovative measures such as cloud computing and video

conferencing. Based on the findings, it was concluded that the University of Guyana

should embrace changes in instructional innovation to keep up with technological

advancements, particularly in the Accountancy department, to create an enhanced

learning and teaching environment. The use of content analysis as the data analysis

method facilitated this conclusion.

Upon analyzing the data, two main themes were identified: instructional

innovation in the accounting degree and perceptions of lecturers and students. With

regards to instructional innovation in the accounting degree, a lecturer mentioned

"teaching an accountancy course always requires specificity due to the frequent updates

of content that happen annually or based on harmonization or legislative modifications."

Therefore, new methods need to be adopted to maintain the effectiveness and quality of

teaching and learning. This point was supported by all sampled students, who argued that

it was time for the faculty to abandon old or conventional modes of teaching and

learning. Moreover, integrating current creative and innovative methods is necessary to

acquire up-to-date skills and knowledge. The second theme, perceptions of lecturers and

students, revealed a notable finding of the study, which was that both lecturers and

students had positive perceptions of instructional innovation. In fact, most participants

acknowledged that society is rapidly becoming more innovative and creative.

23
 Interviewee 3 stated that instructional innovation provides a new and unique way

of accepting and adapting to changes and changing needs, promoting creativity and

critical thinking among students. Furthermore, the use of video conferencing and cloud

computing was seen as a solution to the problem of large classrooms in the institution, as

well as an enhancement to knowledge delivery.

Cycle 1
During Cycle 1, a mixed research design was employed that involved gathering

both qualitative and quantitative data to facilitate thorough discussions and derive

essential conclusions (Lavrakas, 2008). More specifically, open-ended interviews (refer

to Appendix A) and a close-ended online survey were conducted to address the research

questions that follows:

i. What are students’ perceptions in the Degree of Accountancy program on

the use of instructional innovation in education?

ii. What are lecturers’ perceptions in the Degree of Accountancy program

about education instructional innovation and adult learning?

Innovating the teaching and learning model for the Accountancy program at the

University of Guyana was identified as a potentially beneficial approach for students

enrolled in this program. The primary aim of universities is to equip their graduates with

the necessary competencies, knowledge, attitudes, and behaviors required to face

anticipated and unanticipated changes and transitions in their chosen career paths

(Marciniak et al., 2020). Hence, it is crucial to provide graduates with the relevant skill

set to address diverse opportunities and challenges that arise in their future careers

(Baynit & Ngussa, 2021).

24
 Universities, therefore, have a significant responsibility to adopt effective and

advanced instructional approaches to ensure that their students are adequately prepared.

To achieve the research objective, data was collected from current lecturers and

students at the University of Guyana and three graduates of the Accounting Degree

program working in the accounting field. The study employed qualitative and quantitative

data collection methods, which included interviews and surveys, respectively.

Participants who received closed-ended questionnaires for the surveys comprised five

lecturers and five current students selected from various faculties of the University of

Guyana.

The data analysis procedure adopted a mixed-method approach, wherein

numerical techniques were applied for analyzing quantitative data, and thematic analysis

was used for analyzing qualitative data. The analysis of quantitative data obtained from

participants revealed that 40% of the participants were female, while the remaining 60%

were male. In terms of satisfaction with the current teaching and learning environment,

24% of the participants reported being very satisfied, 12% were satisfied, and none were

dissatisfied. Additionally, 4% were very dissatisfied, 26% did not respond, and 16% were

unaware of their satisfaction level. Concerning innovativeness of the current learning

environment, 4% strongly agreed, 48% agreed, none strongly disagreed, and 24%

expressed that the program lacked innovativeness.

The study aimed to identify the conditions that respondents deemed essential in

their ideal learning environment.

25
 The results revealed that 8% of the participants proposed flexible class time, 32%

suggested the practical application of concepts, 4% identified access to learning

resources, and 28% desired greater emphasis on problem-solving. In addition, 4% of the

respondents provided other suggestions, 4% did not provide an answer, while the

remaining 20% did not complete the question. Regarding interactive teaching models,

none of the respondents supported online learning. Instead, 32% of the participants

supported in-person learning, while 36% desired a combination of both online and in-

person teaching. These findings indicate that the respondents favored a model that

provides learners with opportunities to participate in the creation of knowledge. It is

crucial to empower them to develop knowledge critically and creatively.

The qualitative data analysis indicated that the former students perceived student

interaction, problem-solving, and critical thinking, along with instructional innovation, to

be the appropriate ways to enhance the effectiveness of the learning and teaching

environment. Therefore, it is highly beneficial to incorporate technology and create a

suitable environment for the students to develop both hard and soft skills that make them

well-rounded candidates for the job market (Ardina, Wahyuni, & Suarjana, 2021;

Atisabda, Kaosaiyaporn, & Prompalad, 2019).

The themes that emerged from the qualitative data collected were as

follows:

a) Student interaction: The participants noted that effective learning ought to

enhance student interactions, particularly interactions between students and

instructors, as well as among learners, which they deemed critical.

26
 b) Critical thinking and problem-solving: The participants asserted that effective

learning should foster profound insights. Instructors should not merely impart

essential insights that learners can apply in their daily lives; the institution should

also aim to produce graduates who possess practical skills and a problem-solving

orientation.

c) Driving enthusiasm through instructional innovation: Another issue highlighted

by the participants was the necessity of promoting enthusiasm for incorporating

instructional innovation into learning. This could be achieved by involving

learners in the innovation process. Overall, the interviewees supported the

integration of instructional innovation into learning.

Cycle 2
During Cycle 2, quantitative and qualitative data were gathered. Quantitative data

was collected by conducting an online survey with close-ended questions, as detailed in

Appendix C (Tomal & Schwartz, 2019). Qualitative data, on the other hand, was

collected through interviews aimed at addressing the research questions. The interview

questions used are presented below.

i. What factors do employers consider when judging the adequacy or

readiness of the students from university graduates to engage in the work

environment?

ii. What skills do they see as being lacking in graduates of the University of

Guyana in the work environment?

iii. What innovative models can be applied at the University of Guyana to

ensure that the accounting students are ready to work?

27
 At the time of the study, five employers in the field of accountancy were

interviewed while maintaining ethical considerations for collecting qualitative data. In

addition, an online survey was conducted to collect quantitative data. A mixed method

was employed for data analysis, combining numerical techniques to measure central

tendencies and thematic analysis for analyzing qualitative data. The results of this study

indicated that several qualities are desired by employers in graduates, including but not

limited to maturity, leadership skills, teamwork, writing skills, professional certificates,

and soft skills. The employers also suggested innovative models that the University could

adopt for improvement, such as work-based internships, partnering with professional

bodies, courses to make students work-ready, and employment of lecturers with

knowledge of the work environment. The study also revealed that the University should

improve its instructional model by using technology, case studies, attachment, and

research projects, as well as marketing courses so that students can become work ready.

The employers further elaborated on how the University should implement benchmarking

approaches and the challenges they faced in their first year of placement.

The quantitative data collected from lecturers indicated that 42.86% of

participants currently incorporate problem-solving soft skills in their teaching practices,

while none considered leadership and communication skills. However, after receiving the

results from employers, 50% of them opined that they would begin addressing work

ethics soft skills in their courses, while 7.14% of participants each considered problem-

solving, communication, teamwork, and leadership skills.

28
 Additionally, only 87.5% of the participants opined that there was sufficient

flexibility in their courses to cater to the job needs of students, with 75% being very

concerned about how students were unable to appropriate the benefits of their academic

training as preparation for their work. Overall, opinions from the external stakeholders

indicated that there is a need to develop all-rounded students with both soft and hard

skills, as has been shown in previous studies (Cernuşca, 2020). This further indicates that

workplace internship programs are necessary for students to develop the required skills,

such as teamwork and good communication (Dondofema, Mwenje, & Musemwa, 2020).

Through stakeholder interviews, it was established that both hard and soft skills are

essential in producing an effective candidate for their positions. The study concluded that

a ‘work-based internship program’ would be highly effective in improving the

preparedness of university students for working in the sector successfully, as indicated in

the study (Warinda, 2013). This was an incremental phase of the research, as it helped to

identify an effective solution to address the issues identified in the study.

29
Eligibility

At the University of Guyana's School of Entrepreneurship and Business Innovation

(SEBI), the Internship Program for the Degree in Accounting Program will require

students to meet specific eligibility requirements. These requirements included:

 Admission to the Bachelor of Accounting degree program offered by SEBI.

 Completion of the program's required courses for at least two years.

 A minimum cumulative grade point average (GPA) of 2.5 throughout the

student's academic career.

 Availability to participate in the program during standard operating hours.

 Commitment to dedicating oneself to the entire internship program and its

associated responsibilities.

 Proficiency in verbal and nonverbal communication and interaction.

 Ability to work both independently and collaboratively.

 Demonstrated leadership skills and a strong work ethic.

 Willingness to comply with the rules and regulations outlined in the internship

handbook.

 Proof of liability insurance coverage.

Additionally, students may be required to submit a resume, letter of recommendation,

and/or written statement of purpose as part of the application process. The Internship

Program Committee will assess all applications and selected participants based on

academic performance, relevant experience, and other factors deemed significant.

30
Duration of the Internship

The Internship Program for the Degree in Accounting Program is designed to be

implemented for a duration of ten weeks. The precise commencement and conclusion

dates of the internship will be determined by the Internship Program Committee in

collaboration with the participating enterprises.

During their participation in the internship, students will be obligated to adhere to

a full-time schedule of forty hours per week, and attend all compulsory meetings, training

sessions, and other activities as scheduled. By engaging in the internship program,

students will have the opportunity to gain practical experience in their area of study,

apply their theoretical knowledge to real-world situations, and enhance their skillset.

Moreover, students will be periodically evaluated and assessed, and attended workshops,

seminars, and regular meetings with their supervisor and the Internship Program

Committee to discuss their progress and receive feedback. The Internship Program aimed

to equip students with the essential knowledge, abilities, and experiences to flourish as

accounting professionals in their future employment.

31
Summary of the Research and Findings

Following three cycles of action research, a pilot study was conducted to gather

data through interviews and surveys with interns. The study included six participants,

comprising three students from the Faculty of Technology and three students from the

Center of Communication Studies. Additionally, data was obtained from department

heads and individuals involved in the accountancy program, utilizing questions from

Appendix D. Furthermore, focus group discussions were conducted among lecturers in

accountancy, with the questions provided in Appendix E.

Closed-ended surveys were administered to 25 students who had completed their

internships from both departments. The objective of the survey was to obtain quantitative

information about the students' achievements and the relationship between their academic

education and their internship experience. The survey questions aimed to elicit the

participants' opinions about their internships, the challenges they encountered, and the

association between real-world exposure and academic knowledge. The data obtained

from this survey are presented in Appendix E.

The aforementioned procedures were carried out to address the following research

inquiries:

RQ 1. What internship program for degree in accountancy students is applicable

to ensure that the accounting students are ready to work?

RQ 2. To determine whether initiating internship programs for accounting

students will enhance the knowledge and skills of those graduates?

32
 RQ 3. To determine whether students who have undertaken internship programs

become more efficient to align their knowledge with the practical work?

RQ 4. To determine whether students after undertaking an internship program

become more work ready than before?

The objective of the pilot study was to formulate a proposal for an efficient

internship program that would prepare accounting students at SEBI, University of

Guyana, for the workforce. In this research, the faculties of technology and Center of

Communication Studies were taken into account, as they had previously implemented

internship programs (University of Guyana, 2019). The study integrated the primary

research findings with those of secondary research, which not only validated the

perspectives established in the primary research but also provided a detailed and

comprehensive comprehension of the subject matter from both practical and theoretical

angles. Organizing the results thematically facilitated the acquisition of in-depth insights

into the research objectives and questions addressed in the study.

33
Qualitative and Quantitative Findings

Quantitative Findings
Quantitative data from survey questions, provided in Appendix C of the

Appendices, were collected and subsequently analyzed through the Generalization,

Example, Exceptions, and Interpretation method (Miller, 2015). The data were analyzed

using the IBM SPSS software analysis system and encompassed responses from a total of

25 intern participants. Analysis revealed that the interns generally had a positive

experience during their internships.

Initially, the reliability of the question set was tested through the calculation of

Cronbach’s alpha. The results indicated a strong likelihood of recommending the use of

an internship program. Additionally, the quantitative findings revealed that 85% of the

interns believed their internship to be relevant. Therefore, it can be inferred that the

content of the internship program is highly relevant.

Descriptive statistics were conducted to analyze the rating questions. The results

indicated that 56% and 24% of respondents found their internship experience to be very

rewarding and rewarding, respectively. This suggests that respondents perceived their

internship experience to be rewarding. Furthermore, it was found that the majority of

respondents (56%) encountered challenges during their internships, which ultimately

helped them improve their skills and knowledge. In contrast, 40% of respondents did not

experience any challenges.

34
 It was also found that 48% of respondents considered their internships to be

extremely helpful in preparing them for handling different challenges at work. However,

it was noted that students must be placed in institutions where they can practice and

improve their skills and knowledge to perform successfully in their workplaces.

Therefore, it is imperative to assign students to institutions with ample opportunities for

practical learning.

Importantly, the findings revealed that individuals within the organizations

offering internships played a significant role in helping students train more efficiently and

gain practical experiences alongside theoretical knowledge (Muhamad, Yahya, Shahimi,

& Mahzan, 2009). Additionally, approximately 96% of respondents agreed that

internships help students relate their theoretical understanding with their practical

experiences. Among those, 44% absolutely agreed, 20% agreed, and 32% somewhat

agreed. Moreover, over 72% of respondents opined that they would recommend

internship programs to future students to facilitate their readiness for work.

In this study, inferential statistics were utilized to explore the association between

various independent variables and the overall internship rating. Specifically, a Spearman

Bivariate Correlation Test was conducted at a 5% significance level using the IBM SPSS

software. The independent variables considered were related to the impact of

incorporating internships in the studies of accountancy students to enhance their soft and

hard skills. This was motivated by the observation that some students graduate without

adequate skills required in their future careers, hence the need to investigate the potential

of internships to prepare them for the job market.

35
 The findings of the study revealed a significant positive correlation between

several variables, namely the relevance of the internship and course materials, the

internship program and the potential of students to handle challenges, the practical

experience gained from the internship and its theoretical knowledge, as well as one's

perception of how they performed their duties.

Conversely, negative correlations, irrespective of their strength, were noted

between the questions "Did you experience any challenges during the internship?" and

"On a scale of 1 to 5, how relevant do you think challenges are in studying and especially

in the internship period?" Other similar questions were also examined through this

method, and it was observed that those who acknowledged the positive impact of the

training on their overall performance rated the program highly.

Qualitative Findings
I gathered qualitative data from interviews with 6 students in total who

participated in an internship program. Three students from the Center of Communication

Studies and three from the Faculty of Technology. I also recruited three department heads

from the faculty of technology and Center of communication studies in addition to

conducting focus group meetings with three lecturers from the accountancy program.

Qualitative content analysis was used to analyze the data, qualitative content analysis was

used because it suits my research approach and to justify the same through cross-

referencing (Schreier, 2013). After analyzing the findings, I derived that certain key

themes were evident, which aligned with the research questions of the study.

36
 Significantly, I found that there is a vital need to implement an effective

internship program for accounting students. This is because there were certain issues they

faced after gaining employment after graduating and hence, it is imperative to reduce this

concern, especially regarding the development of both hard and soft skills so that they

become more employable.

Though some of the interviewees recalled having good internship experience like,

a student from the Centre of Communication Students who said, “In my final year, which

was last year into this year, I was attached at NCN, and that was an amazing experience

altogether. So basically, from the get-go, there was a lot of stuff that we were being

taught in theory at the university. I was basically given the opportunity to see it play out

in real life and actually be a part of it. It also helped me to basically debunk some

preconceived thoughts of what I thought working in the media industry was like. And it

basically helped me to get a real-world experience of what it's actually like. And it was

very eye opening to me just to see just how everything comes together,” others have

opposite recollection of theirs. Another interviewee recalled her experience during

internship which led me to conclude that some organizations lack in areas of management

and preparations for their internship programs. The interviewee, a final year student at the

Centre for Communication Studies, said she was left with a feeling of anxiety during her

internship. “Knowing the structure of the internship and the understanding that you

would have to carry out all of the [tasks], have a lab book, have your supervisor approve

the lab book and all of that. It was supposed to be done in a manner of time. Not being

able to do that left a lot of anxiety coming down to the end and in completing that

report,” the student said.

37
 In this regard, the research altogether showed that internships presented some

challenges for the students, which further helped them to improve and develop positive

and healthy relationships in their workplace. One student from the Centre for

Communication Studies said that her second internship, which was at the Centre “didn’t

go so well.” She noted, “The second internship, on the other hand, didn't go so well.

There was kind of a communication barrier. I was placed at the faculty of social sciences

at the Dean secretariat, and I wasn't given any tasks for like, two months, and my

internship was supposed to be during the summer, so the second one wasn't that great for

me.” This was another key theme derived from the study findings. Thus, it was suggested

by the participants that the University of Guyana and the relevant organizations need to

develop a partnership so that they can be placed in appropriate positions for their

internship. Another evident theme was regarding the best implementation strategy. The

finding of these data analyzed showed that most of the participants suggested that the

internship program should be structured as a course in their final year so that successful

implementation can be possible. Also, the development of partnerships with employers

was the most suggested approach, to help the University of Guyana to design its courses

accordingly. This will further ensure its alignment with the workplace requirements and

thereby help the students to reduce challenges faced in the workplace.

38
Evaluation of the Internship Program

The Internship Coordinator will conduct an evaluation of the internship program

at the end of the internship. The evaluation will include feedback from the intern, the

supervisor, and the Internship Coordinator. Based on the results of the evaluation,

changes and improvements will be made to the program as needed. The evaluation of the

Internship Program is critical to ensure its effectiveness and make necessary

improvements in the future. The following methods will be used to evaluate the program:

1. Student evaluations: At the end of the internship, students will be asked to complete

a comprehensive evaluation form, which will capture their overall experience,

including the relevance of the internship to their academic and career goals, the

quality of supervision and support they received, and any other feedback they wish

to provide.

2. Supervisor evaluations: Internship supervisors will also be asked to complete an

evaluation form, providing feedback on the performance and contribution of the

intern, as well as suggestions for improvement.

3. Performance assessments: Interns will be regularly assessed by their supervisors

based on the work they complete, their ability to meet deadlines, and their overall

professional conduct. This will provide valuable information on the effectiveness of

the Internship Program and the areas that need improvement.

4. Focus groups: Focus groups will be conducted with past interns and supervisors to

gather qualitative data on their experience with the Internship Program.

39
 5. This will provide insight into the effectiveness of the program, areas for

improvement, and the impact of the program on student career development.

6. Alumni Tracking: The School of Entrepreneurship and Business Innovation will

track the career progress of graduates who have completed the Internship Program

to determine its impact on their employment prospects and long-term career

success.

The results of the evaluation will be used to make necessary improvements to the

Internship Program and ensure that it continues to provide a valuable learning experience

for students and contribute to their career readiness.

Conclusion

In conclusion, the Internship Program for the Degree in Accounting Program at the SEBI

at the University of Guyana was designed to offer students practical experience in the

accounting industry and prepare them for their future careers. This will be achieved

through partnerships with leading accounting firms and businesses, enabling students to

apply their classroom knowledge in real-world settings, acquire valuable skills and

knowledge, and establish professional networks that can support their future career

growth.

The Internship Program is open to all eligible students in the Degree in

Accounting Program and provided a variety of compensation options, including stipends

and other financial support, as well as on-the-job training and experience.

40
 The Internship Program Committee supervised the program, providing guidance

and support to students throughout their internships, and ensuring that all participants

received fair and equitable compensation for their work.

With SEBI's dedication to innovation in higher education and its emphasis on

producing job-ready graduates, it served as an excellent platform for launching a career in

accounting.

41
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43
 CHAPTER 3

CHAPTER 3: ARTICLE

Producing Work Ready Graduates in Accountancy through an Internship Programs

Abstract

A pilot study was carried out to examine how the Schools of Entrepreneurship

and Business Innovation may use innovation in higher education to produce graduates

who are prepared for the workforce. The research was focused on the degree in

accounting program, and it was determined that for this program to appropriately educate

students to enter the workforce, and to give students an advantage over others in the

accounting industry, curriculum and learnings during the internship should be a major

focus of an internship program. The survey questions used in the pilot study are provided

in Appendix F below. The study found that being able to communicate effectively is one

of the most crucial components of being job-ready, and students need to be able to do so

in order to succeed in the profession of accounting. Furthermore, a proposal was

developed to lay out the objectives and prerequisites of the internship program when it

was suggested that an internship program be used to effectively make graduates in the

accountancy program work ready.

The internship program has two parts; the first is a practical part that exposes

students to the world of work and gives them the chance to develop their abilities in a

business setting. With the help of this component, students will have the chance to put the

knowledge they have gained in the classroom to use in practical situations and appreciate

the value of communicating and working together. The academic element of the

internship program, which makes up its second part, aims to increase students' knowledge

44
of the discipline of accounting. Accounting information, cost accounting, audits, taxes, as

well as analysis of financial statements are among the subjects that make up this

component (Maini et al., 2021). The academic component is there to make sure that

students can comprehend basic accounting concepts and how their choices in the real

world will affect them.

The requirements of the internship program and the duties of the student are laid

forth in the proposal developed for the program. It describes the responsibilities of the

academic advisors and the interns, the internship's assessment procedure, its anticipated

term, and the employer's requirements. The document also describes the kind of

performance that is expected of the student, what is anticipated to happen during the

internship, what is anticipated in terms of deliverables, and what is anticipated of the

employer (Schreier, 2013).

The pilot study showed that setting up an internship program can help students get

ready for the workforce. The program proposal offers a simple framework for assessing

the performance of the internship program and details the expectations and obligations of

the student, advisor, and employer. In order to generate graduates who are equipped for

the workforce, it is envisaged that the pilot project carried out with accounting students

would serve as a springboard for other departments in SEBI to start implementing similar

program (Getuli et al., 2022).

The research also provided the schools of entrepreneurship and business

innovation with several recommendations for enhancing the degree program and boosting

its efficiency in turning out graduates who are prepared for the workforce.

45
 Among these were the creation of a thorough curriculum that combines

theoretical and practical elements, the promotion of cutting-edge teaching techniques, and

the encouragement of interaction and cooperation between the institution and future

employers. According to the findings, the institution should explore additional teachings,

tools, and practical experience to enter the job market.

46
Introduction

The accounting industry is changing quickly in the twenty-first century, making it

difficult for institutions of higher learning to produce students that have the necessary

abilities to fulfil the needs of the modern workforce (Lavrinenko & Shmatko, 2019). By

launching an internship program in accounting, the SEBI at the University of Guyana

hopes to close the skills gap that exists between the demand for current accounting

methods and the supply of trained individuals. The goal of this internship program is to

give students a thorough grounding in the subject while simultaneously exposing them to

the innovation and technology that are now fundamental to the accounting sector. Some

of these innovations are in the use of new software in accounting. The use of internships

in training accountants mainly focuses on the learner’s importance in the process of

learning and equips them with the foundational knowledge of accounting and finance as

well as the skills essential to thrive in the dynamic corporate environment (Pardo-Garcia

& Barac, 2020).

Students will have the chance to learn about professional accountants, have a

solid understanding of modern business procedures, and develop their analytical and

interpreting skills. With the inclusion of the internship program, the degree in accounting

program will also equips students with the practical knowledge needed to construct and

maintain financial databases, create, and deliver financial reports, and create and analyze

financial data using accounting software. The revised curriculum to include an internship

program will give students the chance to acquire the essential technical skills as well as

important real-life experience through internships and fieldwork placements (Lin-Lian et

al., 2021).

47
Literature Review

Internships play a critical role in preparing students for the workforce. According

to Iwasiw and Goldenberg (2018), internships provide students with the opportunity to

apply their theoretical knowledge in a practical setting. Additionally, internships enable

students to gain relevant industry experience, improve their interpersonal skills, and build

professional networks. In the accounting profession, internships are essential as they

provide students with the opportunity to apply their classroom learning to real-world

accounting practices. Accounting internships also offer students exposure to the different

areas of accounting, including auditing, taxation, financial reporting, and management

accounting.

The Caribbean region has a mix of economies that are at different stages of

development. According to the World Bank, the Caribbean region has an average

unemployment rate of 9.4%, which is higher than the global average of 5.6% (World

Bank, 2021). The high unemployment rate in the region has resulted in an increased focus

on producing work-ready graduates. Many universities in the Caribbean region offer

internship programs to provide students with practical skills, knowledge, and experience

in the accounting field. In a study by Woon et al. (2017), it was found that internship

programs were offered by most accounting programs in the Caribbean region, with

approximately 60% of accounting students participating in internships. The study also

found that students who completed internships had higher levels of confidence in their

accounting skills, were better prepared for the workforce, and had a greater understanding

of the importance of professionalism in the workplace.

48
 However, despite the positive outcomes of accounting internships in the

Caribbean region, there are still challenges that need to be addressed. One of the

challenges is the limited availability of internships in some areas. This was highlighted in

a study by Hooper et al. (2020), where it was found that some universities had limited

resources to offer internships to their accounting students. Another challenge is the lack

of diversity in the types of internships offered. In a study by Sooknanan and Ali (2021), it

was found that most internships offered in the Caribbean region were in the audit or tax

departments of accounting firms. This limited the exposure of students to other areas of

accounting, such as management accounting, financial accounting, and forensic

accounting.

Internship programs have been shown to be effective in producing work-ready

graduates in accountancy. According to a study by Ng and Tam (2017), accounting

internships provide students with practical knowledge and experience, which enhances

their employability and job readiness. The study found that employers preferred

graduates with internship experience, as they were better equipped with the necessary

skills to perform their job duties. Furthermore, internship programs help students develop

important soft skills such as communication, teamwork, and problem-solving, which are

highly valued by employers (Woon et al., 2017). In a study by Hooper et al. (2020), it

was found that internship programs helped students to develop a better understanding of

workplace expectations and improved their professional skills, which enhanced their

employability.

49
 In a pilot study conducted at the University of Guyana, the Degree in Accounting

Major for the SEBI incorporated a novel curriculum which included the development of a

proposal for an intern program catering specifically to accounting graduates. In addition

to equipping students with essential knowledge and competencies, the accountancy

degree program also afforded them opportunities to acquire practical experience through

internships and fieldwork. These internships enabled students to apply theoretical

concepts learned in the classroom, establish connections with prospective employers, and

obtain valuable insights into the accounting industry. As part of the program, students

were required to draft a plan or handbook for an internship program tailored to

accountants, which could serve as a model for designing their own internship programs.

This afforded them the chance to garner significant industry exposure (Yun et al., 2020).

However, Kirya (2019) has observed that corruption and fraudulence continue to

be a persistent threat to human capital formation, particularly in developing nations. The

most common forms of fraudulent practices include favoritism, political university

capture, funds diversion, and sextortion, which have also contributed to the prevalence of

academic dishonesty. However, the implementation of technology has the potential to

mitigate these negative aspects and facilitate increased enrolment in universities. For

instance, in Latin America and the Caribbean, enrolment in higher education has risen

from 6% in 1970 to 43% in 2014 (Kirya, 2019), which underscores the impact of higher

education on enhancing employment prospects.

The innovative degree program in accounting at the University of Guyana has

equipped students with the knowledge and skills required to thrive in the dynamic

corporate environment.

50
 To provide students with practical experience and an understanding of financial

management and accounting fundamentals, internships were introduced for accounting

students at the University (Cheng & Liu, 2021). Gacel-Ávila (2020) has highlighted the

importance of strengthening institutional policies alongside public internationalization

policies to prevent the diminishing relevance of higher education in Latin America and

the Caribbean regions in the global context. According to Gacel-Ávila (2020), studies

have demonstrated that the region lags behind in both organizational structures, such as

strategic planning and design, quality assurance and monitoring, and professionalization

of management, and programmatic structures, such as inbound and outbound student

mobility, research collaboration, internationalization of the curriculum, collaborative

international degrees, and foreign language proficiency (p. 153). Therefore, internships

provide accounting students with the opportunity to develop a proposal that can serve as a

guide for new students in accounting, enabling them to gain essential professional insight

and experience.

In conclusion, accounting internships in the Caribbean region have been shown to

be effective in producing work-ready graduates in accountancy. However, there are still

challenges that need to be addressed, such as the limited availability of internships and

the lack of diversity in the types of internships offered. Despite these challenges,

internship programs in accounting provide students with practical skills, knowledge, and

experience, which enhances their employability and job readiness. The University of

Guyana's degree program in accounting offers practical experience through internships

and fieldwork, allowing students to apply their classroom learning, network with future

employers, and gain valuable knowledge about the accounting industry. The program

51
also includes a pilot study for creating an intern program for accounting graduates.

However, corruption and fraud are still prevalent in the education sector, which hampers

human capital formation, especially in developing countries. The implementation of

technology can help reduce these negative aspects and increase enrollment in higher

education, leading to better job opportunities. It is essential to strengthen both public

internationalization policies and institutional structures to avoid the reduced relevance of

higher education in the global domain of the Latin American and Caribbean regions.

52
Problem of Practice

In the current context, it has been asserted that educational institutions have been

producing graduates, particularly in the field of accounting, who exhibit a high degree of

incompetence and lack the necessary skills to be gainfully employed in their specialized

areas. As a result of this practice, there is a scarcity of graduates who are adequately

prepared to join the workforce and make a significant contribution (Mistry, 2021).

This study aims to investigate how the incorporation of innovation during the

educational process can enable schools of entrepreneurship and business innovation to

produce graduates who are equipped for the realities of the accounting profession. The

overarching objective of this research is to analyze how educational innovation can be

implemented to generate graduates who are well-prepared for the workplace.

It is crucial for learners to be cautious when selecting a business course at a

university that does not prioritize innovation since theoretical knowledge alone is

inadequate in preparing them for the demands of the real world. Employers have become

increasingly stringent in their recruitment processes, particularly concerning the hard and

soft skills of candidates.

Hard skills refer to the core "job-related knowledge and abilities that employees

need to perform their job duties effectively," such as accounting standards and activities

for students seeking jobs in this field (Workable Technology Limited, 2023). These are

also referred to as technical skills and are essential for candidates to possess to perform

their tasks effectively in their roles. However, workplace requirements also encompass

soft skills, which are general characteristics associated with an individual's personality

traits.

53
 Soft skills such as leadership, relationship-building, flexibility, networking, and

communication skills are essential for success in the workplace but are frequently lacking

among candidates. Accounting students, in particular, tend to fall short in this area,

leading to their inability to meet employer requirements (Workable Technology Limited,

2023).

This dissertation explores the various approaches taken to enhance higher

education and its potential advantages. The study aims to achieve the following

objectives:

a) To explore the internship experiences of the accountancy students to

determine their readiness for work.

b) To determine the relevancy of the internship programs to the graduates’

course materials on accounting for enhancing their knowledge and

services

c) To assess the practical knowledge of the students undertaking internship

programs in alignment with the employers’ requirements

d) To find out if students post-internship enables the traits of being work

ready.

As part of the qualitative methodology employed in this study, interviews were

conducted with various stakeholders including lecturers, students, and other affiliates of

the SEBI University of Guyana. The research findings were subsequently utilized to

develop a proposal for an accounting graduate internship program, incorporating some of

the research's key conclusions.

54
Purpose of study

A pilot project was conducted with the aim of exploring how the SEBI at the

University of Guyana could leverage innovative practices in higher education to equip

graduates with the necessary skills for the workforce. The focus of this study was on the

accounting degree program, and the imperative to provide students with adequate

education and skills to facilitate a successful transition into the professional accounting

industry. According to Zehr and Korte's (2020) research, a comprehensive understanding

of accounting and effective communication skills is essential for success in the

accounting field.

Based on the findings of the present study, it was recommended that an internship

program be implemented to provide accounting students with practical experience in the

industry, in order to optimize their preparation for future careers. The proposed program

aims to facilitate the development of students' critical thinking and creative abilities

through exposure to real-world accounting scenarios. To ensure the success of the

internship program, a proposal outlining its goals and requirements was developed, which

is included as Appendix H in the APPENDICES section.

The objective of the pilot research was to investigate how the SEBI at the

University of Guyana could integrate innovative practices to enhance the educational

outcomes of the accounting curriculum. The study was conducted to propose an

internship program that would equip accounting graduates with a comprehensive

understanding of the various aspects of the profession and aid their successful transition

into the workforce.

55
 The proposal serves as a framework and success indicator for the proposed

internship program, which is designed to equip students with cutting-edge skills that will

facilitate their success in the workforce.

Research Questions

RQ 1. What internship program for degree in accountancy students is applicable

to ensure that the accounting students are ready to work?

RQ 2. To determine whether initiating internship programs for accounting

students will enhance the knowledge and skills of those graduates?

RQ 3. To determine whether students who have undertaken internship programs

become more efficient to align their knowledge with the practical work?

RQ 4. To determine whether students after undertaking an internship program

become more work ready than before?

56
Methods

In this pilot study action research, a mixed method methodology was employed,

wherein both qualitative and quantitative data were collected concurrently. The survey

questions utilized in this pilot are presented in Appendix F. Descriptive qualitative

analysis, which is a rigorous research methodology that systematically studies qualitative

information, was applied to analyze the focus groups, surveys, and other qualitative data

types (Li et al., 2022). Qualitative content analysis requires the categorization of data into

distinct categories to find patterns, themes, and connections among the data. This

research approach was chosen because it provided the freedom to focus on the important

themes and connections explored in the focus groups and interviews conducted among

the interns and the lecturers.

For the quantitative part of the study, IBM SPSS software was utilized to store

and analyze the primary data, which were responses retrieved from the surveys. The

analysis was supported by Cronbach's alpha (reliability test), inferential and descriptive

statistics, as well as relevant graphs and charts. The categories covered the necessity of an

internship, the ideal way to carry out the program, and the difficulties that students

encounter while interning. These categories thoroughly explained the issues included in

the data.

The participants were six students who had completed an internship program from

the Faculty of Technology and the Center for Communication Studies. Data was

collected using structured interviews that lasted for 30 minutes. Questions were designed

to investigate the participants' experiences with internship programs, the challenges they

encountered, as well as the benefits and knowledge gained from the programs.

57
Additionally, a survey was administered to a broader sample of students to supplement

the information gathered from interviews and focus group discussions with lecturers in

the accountancy program.

The qualitative and quantitative research outcomes were triangulated to provide a

well-justified and descriptive understanding of the subject matter, thereby addressing all

four research questions in the best way possible.

58
Ethical Considerations

The study at hand was approved by the Institutional Review Board (IRB), as can

be seen in Appendix I below. The selection of students or interns who participated in the

research was voluntary, and they were not subjected to any form of coercion.

Additionally, the participants were explicitly informed that the data collected would be

solely utilized for the purposes of the research (Joshi & Gupta, 2021). It was clearly

communicated to the students that they were not obliged to participate in the study. Prior

to the commencement of the research, the necessary student participation forms and

consent forms were drafted and shared with the participants. To ensure the anonymity of

the participants, an alias name was provided (Ganguly et al., 2019).

59
Data collection

The research issue under examination was whether internship programs could

enhance the abilities of students and equip them with real-world experience that would

prepare them for the job market. Both quantitative and qualitative data were gathered for

this study. The quantitative data was acquired through an online survey, while the

qualitative data was obtained through interviews with the department heads of the faculty

of technology and center for communication studies, focus group discussions with

accounting lecturers, and interns who were part of an internship program from both

faculties. The collected data was categorized into distinct subcategories using codes

(Šakan et al., 2020). Furthermore, secondary data was utilized in this study, which was

sourced from credible textbooks, scholarly journals, official documents, literary articles,

reports, and reliable online sites. Recent sources were selected for retrieving secondary

data to avoid the inclusion of outdated information and to maintain the content's validity

to the utmost level possible.

60
Interviews

For this study, three interns from the department of technology program at the

University of Guyana and three interns from the center for communication studies were

interviewed. The interviews were conducted in a semi-structured manner to obtain

qualitative data. Respondents were encouraged to share their experiences and insights

freely, owing to the open-ended nature of the interviews.

The interviews focused on the interns' expectations before and after the

internship, their learning outcomes, and their overall experience. The semi-structured

format of the interviews allowed for comprehensive responses. Additionally, the

interviewees were prompted to provide their personal opinions on the internship program.

The interviews were conducted in a relaxed environment, and the interviewees

were given ample opportunity to express their thoughts and feelings. Following the

interviews, qualitative data analysis techniques such as coding and classifying were

utilized to evaluate the data. Analysis of the data identified themes and trends related to

the internship experience. These themes included:

(i) Internship experience,

(ii) Challenges faced by students during internship,

(iii) Relevance to course material and

(iv) Combination of theoretical and practical knowledge. The analytical

findings were then included into the construction of the proposal for an

internship program for accounting students.

61
Focus group Discussions.

The present study employed a qualitative approach known as focus group

discussions, which aimed to obtain information from a selected group of individuals who

possessed an in-depth understanding of the research topic (Nyumba et al., 2018).

Specifically, a focus group discussion was conducted with four accounting lecturers from

the accounting department in the School of Entrepreneurship and Business Innovation.

The research questions utilized during the focus group can be found in Appendix G (see

below).

The use of focus group discussions in research offers several advantages,

including the ability to test preconceived notions and gain insights from all stakeholders.

In this study, the focus group discussion lasted for 30 minutes, and the types of questions

asked were guided by the study's goals and scope. Both open-ended and closed-ended

questions were utilized to encourage comprehensive responses and collect specific

information, respectively. The participants were asked questions that elicited detailed and

meaningful answers.

Surveys

Surveys have been widely used as a quantitative tool by researchers to obtain data

from respondents by eliciting responses to a series of survey questions. These surveys can

be either open-ended or closed-ended. In the present study, a close-ended survey was

utilized to gather data from twenty-five (25) students who had previously completed their

internships from the Faculty of Technology and the Center for Communication Studies at

the University of Guyana. The results obtained from the survey provided valuable

quantitative information.

62
 The survey was designed to explore the participants' perceptions of their

internship experiences, including the difficulties encountered and the extent to which

their internships were related to their course subject. Additionally, the survey aimed to

investigate the participants' performance in their primary function during the internship

and the degree to which their internship experiences assisted them in their future careers.

Furthermore, the survey explored the extent to which internship experiences facilitated

students in connecting their academic learning to real-world experience.

The survey comprised several sets of questions, each exploring a specific aspect

of the participants' internship experiences. The first set of questions centered on the

participants' experiences during their internships, including the extent to which the

internship was related to the course subject and how it helped them to handle challenges.

The second set of questions focused on the participants' performance in their primary

function during the internship and the extent to which the internship experience was

beneficial for their future careers. The final set of questions aimed to assess the degree to

which the internship experience facilitated the participants in connecting their academic

learning to real-world experience. Additionally, the survey utilized a 5-point Likert scale

to rate the participants' likelihood to recommend the internship program to other students

and their likelihood to perform better after completing the internship.

Convenience sampling was utilized in the present study as a sampling approach.

This method was selected because it allowed the internship students to participate at their

own convenience. Furthermore, this approach was practical and enabled the collection of

data in a timely manner while ensuring that the collected data was representative of the

entire population.

63
Data Analysis

Qualitative Research

The present study utilized a descriptive qualitative analysis to explore the

experiences of six students participating in an internship program. The study employed

several phases, including focus group meetings with lecturers, to collect and analyze data

(Li et al., 2022). The researcher transcribed the data and categorized it into relevant

groups for analysis. The data was then coded into several categories based on relevant

topics, and in-depth research and analysis were conducted on each issue to address the

research questions.

The researcher was actively involved in coding and data classification throughout

the entire research process, ensuring that the theme analysis was comprehensive and

precise. The research findings showed that the internship program provided students with

valuable learning experience, allowing them to apply theoretical knowledge to real-world

situations. The students gained practical skills and knowledge, enhanced their

communication and teamwork abilities, and developed a better understanding of

professional work environments. The Department head for the Faculty of Technology

said that internship programs help students explore concepts that they would have been

taught in the classroom. He noted, “The internship provides a lot of experience which are

needed for the students to be taught in the classroom. You’re [the interns] exposed to

exploring concepts [that are] on paper.” Additionally, the students faced challenges,

including a lack of guidance from mentors and a lack of clarity regarding their roles in

the workplace, with some students finding issues with communication between

themselves and the organizations.

64
 The Department head for the Centre for Communication Studies (CCS) noted that

even though internships are a way to gain practical experience, CCS offers such while the

students are in the classroom through its various projects, specifically for third and final

year students. She extensively noted, “The curriculum at CCS may be quite different on a

number of heavily based courses across campus in theory. We give our students real life

applications for work, so whilst they would go to these organizations, in third year and

final year, a semester each. Or if they do the internship during the recess period. That is

not the only experience they are getting in terms of creating products. The Centre for

Communication Studies, in its name, and by virtue, is different from the rest of the

departments in the faculty or other departments on campus in that we are a Centre. So,

whilst we teach, we also practice.”

The qualitative data analysis revealed significant patterns and relationships within

the data, leading to insightful conclusions and recommendations. The researcher

suggested that the internship program should provide students with more guidance and

support from mentors, including regular feedback and communication. Additionally, the

program should emphasize the importance of clear communication and teamwork among

interns to enhance their overall experience. Overall, the study highlights the value of

descriptive qualitative analysis in exploring complex phenomena and providing in-depth

insights into participants' experiences. identify significant patterns and relationships

within the data as a direct consequence of this.

65
Quantitative Research

The study utilized data collected from surveys administered to 25 participants.

The data was initially sorted according to patterns, codes, and ratings, which facilitated

the quantitative analysis. The responses were evaluated using the IBM SPSS software. To

ensure the reliability of the data, the study employed Cronbach’s alpha tool to test the

internal consistency of the responses to questions related to the participants' ratings of

their internship experience and their perceptions of task completion. Additionally, the

study conducted internal reliability and frequency testing using descriptive statistics,

focusing on the responses to questions based on the Likert Scale. Two tests were

performed under this category: "Relevance of Internship to the Study Course" and

"Internship Experience Rating."

For the question related to respondents' experiences, simple graphs and charts

were used to visually present the results of the "frequency test for importance of

internship in handling challenges," "wellness in performance," "challenges during

internship," and "importance of the experience gained," among other factors. Inferential

statistics were also employed to conduct a Spearman Bivariate Correlation Test. This

analysis integrated the relevant dependent and independent variables derived from

questions concerning ratings on a scale of 1 to 5.

66
Findings

The research conducted indicated that the implementation of an internship

program can be beneficial for students enrolled in accounting programs.

The data obtained from the study demonstrated that the majority of surveyed

students had a positive experience during their internships and perceived a strong

correlation between their experiences and the content covered in their courses.

Furthermore, the students reported that the internship experience helped them in

overcoming obstacles, integrating their academic knowledge with real-world experience,

and enhancing their performance in their primary function. The students also believed

that the internship experience would be advantageous in their future careers. The study

also identified that the connections established during the internship program facilitated

the exchange of information and experience.

The results suggest that internships can serve as an effective mechanism for

providing accounting students with practical experience and preparation for the job

market. To maximize the benefits of internships for students, educational institutions and

organizations must meticulously plan and execute the program. To ensure that the

internship experience is successful and fruitful, it is crucial for businesses to provide

adequate assistance and supervision to their interns.

67
Internship Experience

In Pereira et al.'s (2021) study, participants were surveyed about their views on

instructional creativity and adult literacy education. The study aimed to explore the

importance of adapting to changing environments and integrating digital technology into

instructional methods. The participants, including learners, lecturers, and employers

involved in the training of accountants, were identified as key stakeholders. In response

to the question of the need to incorporate innovative instructional methods, a lecturer

noted that such approaches would enhance the teaching process and facilitate greater

learner engagement.

The study found that participants demonstrated a particular interest in more

interactive teaching methods, such as group projects and online discussion boards.

Fülbier and Sellhorn (2022) highlight the significance of this research, as it provides

insight into how students and instructors within the accounting program perceive the use

of innovative teaching methods in the classroom.

To avoid potential biases, the study recruited participants from various

departments, including the faculty of technology and the center for communication

studies, in addition to the accounting department. The respondents for quantitative

analysis, in particular, were drawn from internships across these departments.

68
Table 1: Internship experience rating

Responses Count Column N %

very rewarding 14 56.0%

rewarding 6 24.0%

somewhat rewarding 4 16.0%

somewhat unrewarding 1 4.0%

not rewarding 0 0.0%

a waste of time 0 0.0%

The present study reports on the survey results based on the internship experience,

as demonstrated in Table 1 above. Participants in the study indicated that they had

experienced largely rewarding internships. Specifically, more than 70% of the

participants reported that the experience was either rewarding or very rewarding (24%

and 56%, respectively). The only exception to these results was one participant who

stated that their experience was "somewhat unrewarding." The best interpretation of these

findings suggests that students, on the whole, had a positive experience with their

internship programs.

Correlational analyses were conducted to further explore the relationship between

the helpfulness of the internship program experience and interns' future careers. The

results of the Bivariate Spearman correlation coefficient, as depicted in Figure 1 below,

indicate a significant and positive relationship between these variables (r = 0.5).

69
 This suggests that students who found their internship experience to be helpful

were more likely to view their future careers positively. Overall, these results suggest that

the internship experience was satisfactory and beneficial for students.

Figure 1: Internship experience rating

70
Relevance to Course Material

The relevance of the course material to the internship program pursued by

accounting majors can be inferred from its capacity to provide students with a

comprehensive theoretical understanding of the hard skills required by employers to

adapt to the varied work processes within different accounting firms and to effectively

implement them in the workplace. The relevance of this material is demonstrated by the

development of competencies and requisite skill sets among the students. This point is

further supported by Albu, Calu, and Guse (2016), who state that "the main effects on the

observed competencies include applying in practice the theoretical knowledge, technical

competencies, as well as personal competencies (teamwork, communication)" (p. 131).

Therefore, integrating internships with appropriate course materials can contribute to a

more thorough understanding of accounting concepts and the accounting profession.

Table 2: Relevance to course material

Responses Count Column N %

Extremely relevant 11 44.0%

Somewhat relevant 7 28.0%

Relevant 5 20.0%

Somewhat irrelevant 1 4.0%

Completely irrelevant 1 4.0%

Total 25 100.0%

The relevance of the internship to the student's course material was the subject of

the subsequent inquiry.

71
 In response, the students generally acknowledged that the internship was

pertinent. Specifically, 85% of the interns indicated that the internship was relevant, with

corresponding selections of 44%, 28%, and 20%. Two exceptions were noted, with one

respondent each selecting "Somewhat Irrelevant" and "Completely Irrelevant." The

correlation analysis revealed a strong and statistically significant positive relationship

between the variables of internship relevance and study materials. The Bivariate

Spearman correlation coefficient result (see Figure 2) indicated that the relevance of the

internship and the usage of course material were moderately correlated (0.713).

Figure 2: Relevance to course material

72
Challenges Faced During Internship

Internship programs offered by academic institutions and organizations have been

recognized to effectively prepare students for the challenges of the real world of

employment and the workplace (Anjum, 2020). During these programs, students are

provided with opportunities to transition from traditional classroom settings to simulated

workplaces or organizational spaces, which enables them to gain the confidence to

venture out of their comfort zones and successfully manage real-world problems within

specified timelines. Through this process, students acquire new skills and knowledge

daily. However, some students may encounter significant challenges during their

internship, especially if they are facing the real world for the first time. One of the most

prevalent challenges is the fear of failure, which if left unaddressed, could lead them to

abandon the program altogether (Anjum, 2020). Other challenges may include

communication barriers, limited skill sets, particularly in soft skills, and lack of practical

experience (Anjum, 2020). To overcome these obstacles, mentors should guide students

through the transition phase of the internship carefully, ensuring they learn the necessary

skills and knowledge to succeed in the real world in the long run (Bayerlein, 2020). With

continuous guidance and support from their mentors, students can overcome these

challenges and emerge from their internships with a wealth of practical experience and

knowledge.

73
 Figure 3: Challenges faced during internship.

The present study examined the correlation between challenges faced during an

internship program and the interns' overall ratings, as well as the relevance of challenges

to their field of study. The results demonstrated a small, insignificant negative association

between the experience of challenges and the overall internship rating. This suggests that

interns were able to overcome certain challenges with time. Similar results were found

when assessing the correlation between the relevance of challenges and their field of

study.

74
 Although this could have been a matter of concern, the next outcome of the

correlation test established significant positive results for the internship program's

assistance to students in handling challenges of all sorts, thereby balancing the situations

to a large extent. The Bivariate Spearman correlation coefficient test produced similar

results (refer to Figure 3).

In terms of the participants' internship experiences, approximately 60% reported

experiencing some challenges, with 56% selecting the option "Some challenges

experienced" and 1 participant choosing "Many Challenges experienced" (refer to Figure

4). Conversely, about 40% of the participants reported not experiencing any challenges.

These findings suggest that students often lack the practical experience required in the

workplace, which can lead to challenges. Additionally, it indicates that organizations may

be assigning tasks outside the scope of classwork.

Figure 4: Pie chart for challenges during internship

75
Importance of Challenges Faced During Internship

The concept of internship involves the fusion of academic learning from a

university with practical work experience, thereby enriching students' educational

endeavors and providing them with superior learning opportunities (Stanley & Xu, 2019,

p. 4). This pedagogical approach is predominantly employed to aid graduates in

augmenting their skills, comprehending their professional calling, and enhancing their

knowledge of the industry. While internships facilitate the integration of both theoretical

and practical knowledge for students to handle complexities at work, they may encounter

numerous challenges. When confronted with such obstacles, it is possible for students to

employ their own resources and competencies to comprehend the situation and overcome

conflicting circumstances. The challenges encountered during internships can be valuable

learning experiences, provided they are resolved within the necessary timeframe (Stanley

& Xu, 2019). Consequently, it can be posited that workplace challenges, particularly

during the internship phase, are a crucial aspect of the learning process for accounting

students.

76
Table 3: Frequency test for importance of internship in handling challenges

Responses Count Column N %

Extremely helpful 12 48.0%

Very helpful 9 36.0%

Barely helpful 4 16.0%

Somewhat unhelpful 0 0.0%

Extremely unhelpful 0 0.0%

Total 25 100.0%

In the study, a question was posed to the participants regarding the significance of

the challenges faced by learners while studying and during the internship period. The

responses obtained indicated that the challenges were pertinent to the course of study (as

depicted in Table 3). Specifically, 48%, 36%, and 16% of the respondents reported that

the internship experience was extremely helpful, very helpful, and barely helpful,

respectively, in addressing the challenges. However, some of the learners expressed the

view that the challenges were not essential to their studies. For example, one intern

opined that challenges were not relevant to their studies. The findings suggest that

students value the challenges as they assist in enhancing their knowledge and skills.

77
Performance During Internship

The assessment carried out during the midpoint and final stages of an internship

provides an effective means of evaluating a student's performance. Based on the results,

future job placements and the potential for successful workplace performance may be

determined. Such performance outcomes also enable universities and organizations to

monitor student progress, identify gaps in employability, and develop and implement

strategies for addressing these deficiencies as soon as possible. Upon close examination,

it becomes evident that students tend to perform well following completion of an

internship program, having gained valuable experience and readiness to face the

challenges of real-world competition within the workplace (Januszewski & Grzeszczak,

2021). It is therefore reasonable to conclude that internships have a significant impact on

student performance, effectively preparing them for their professional careers in the

future.

Wellness in Performance

16%

44%

40%

Well Slightly well Moderately well Very well Extremely well

78
 Figure 5: Pie chart for performances during internship

The subsequent inquiry pertained to the performance of the students while

handling potential challenges during their internships. As illustrated in Figure 5 above,

44% of the participants performed well, while 40% performed slightly well, and the

remaining 16% performed moderately well. Notably, no exceptional cases were identified

in determining the students' performances in handling challenges during their internships.

These results suggest that appropriate assistance from supervisors and other stakeholders

in the organization offering the internships could aid students in addressing the

challenges they encounter at work. In this context, a correlation test was conducted,

revealing a significant positive correlation between the perception of one's performance

within their role and the overall rating of the internship program. This finding indicates

that improved performance translates to a higher rating for the program, ultimately

contributing to intern satisfaction with their accomplishments throughout the process.

Experiences Gained during Internship

To understand the experiences gained by the students during their internship, it

was important to possess a clear idea of the significance of such programs for the

graduates. In this context, it should be noted that the modern world of ultimate

competition largely relied on the effective operations of the different organizations

functioning across the globe. To meet the competitiveness of the different industries and

the dynamic nature of the businesses, organizations needed to hire more and more

versatile, as well as competent graduates. Freshers were mostly recruited in such cases so

that they could be given proper training and develop their skill set as per the requirement

of the organization so that their desired goals could be easily met.

79
 However, at times “it seems that industry prefers to absorb graduates with training

experience, internship programs help the students in securing their sooner employability”

(Karunaratne , & Perera , 2019, p. 823).

Therefore, the experiences gained by the students during an internship program

proved to be of great benefit to them and their organization of joining in the long run. The

subsequent question sought to determine if the experiences gained by the learners during

the period when they were in an internship were helpful to their future careers. The

responses of the learners showed that the experiences were indeed helpful. Specifically,

over 60% of the respondents reported that the experiences were extremely helpful, while

20% and 16% indicated that the experiences were very helpful and somewhat helpful,

respectively. The data was presented for different themes in tabular format, as depicted in

Figure 6. The results suggested that it was beneficial to place learners in relevant

organizations so that they could gain helpful skills. The research also aimed to determine

the helpfulness of the relationships developed at the internship place in imparting

knowledge and experience. The results, in this case, implied that the people at the

organization offering the internship played an important role in training these students

80
(Karunaratne & Perera, 2019).

Figure 6: Column graph for professional relationship and future career

One question posed to the respondents pertained to their views on the extent to

which internships facilitate the application of theoretical knowledge to practical

experience. The respondents expressed agreement with this proposition. The findings

suggest that the proper implementation of internship programs may enhance the learning

experiences of students. Another question probed the participants' propensity to enhance

their academic performance after undergoing an internship. The outcomes of the survey

revealed a positive inclination toward this endeavor. Specifically, as illustrated in Table

4, 56% and 28% of the respondents were "Extremely likely" and "Somewhat likely,"

respectively, to improve their academic performance. However, one intern reported that

an internship program would be "extremely unlikely" to bolster their academic

performance. These findings imply that learning institutions may benefit from

implementing internship programs to enrich their students' learning experiences.

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 Finally, the participants were asked whether they would recommend internship

programs to other future students. The majority of respondents indicated a willingness to

recommend such programs. Consequently, it is advisable to implement internship

programs effectively to maximize their potential positive impact on students.

Table 4: Likelihood of improving performance.

Responses Count Column N %

Extremely unlikely 1 4.0%

Somewhat unlikely 0 0.0%

Neither likely nor 3 12.0%

unlikely

Somewhat likely 7 28.0%

Extremely likely 14 56.0%

Total 25 100.0%

The issues were incorporated within the dataset via utilization of aforementioned

categories, which were employed for data analysis. Based on this analysis, it was

revealed that 57% of the participants harbored the belief that internships constituted an

indispensable aspect of their academic and professional growth. Moreover, the

participants stressed the significance of a structured internship program for students to

optimize their experiential learning. However, the participants also acknowledged the

existence of certain obstacles that impede successful internships, such as insufficient

support from the companies and lack of substantial tasks. This insight was highlighted by

AlGhamdi in 2022.
82
Combination of Theoretical and Practical Knowledge

The investigation undertaken in this study also revealed that diverse perspectives

existed concerning the optimal approach for administering the internship program. Varied

viewpoints were expressed by participants with regard to whether the program ought to

be mandatory for all students or whether exemptions should be granted based on prior

work experience. Moreover, some participants recommended linking the internships to

coursework to ensure that students obtain credit for their practical experience (Blanchette

et al., 2019).

Overall, the qualitative content analysis facilitated a comprehensive

understanding of the primary themes and interconnections that emerged from the

interview sessions, focus group discussions, and other relevant data. It underscored the

indispensability of the internship program, the most effective way of implementing it, and

the challenges encountered by interns. This knowledge can be applied to improve the

internship program and enable students to derive maximum benefits from their

participation (Šprajc et al., 2019).

The findings of this study demonstrated that the internship experiences of the

participants were predominantly positive and linked to their academic coursework. The

participants encountered various obstacles while undertaking their internship, which were

related to their academic work. Nevertheless, the majority of participants believed that

the internship enabled them to acquire skills in problem-solving. Furthermore, the

participants perceived a direct correlation between the theoretical knowledge acquired in

class and the practical experience gained during the internship (Catelo, 2020).

83
 The participants were of the view that these experiences would be beneficial for

their future professions and were generally content with their performance in their

primary function during the internship.

Table 5: Ability to relate theoretical knowledge to practical experience.

Responses Count Column N %

Absolutely agree 11 44.0%

Agree 5 20.0%

Somewhat agree 8 32.0%

Somewhat disagree 0 0.0%

Strongly disagree 1 4.0%

Total 25 100.0%

In the present study, the relationship between practical experience gained during

an internship and the theoretical knowledge acquired in the classroom was investigated.

To this end, responses to this question were subjected to a frequency test to determine the

strength of the relationship between the two variables. The results, which are presented in

Table 5, indicate that 44%, 20%, and 32% of the respondents strongly agreed, agreed,

and somewhat agreed with the existence of a good relationship, while only 4% of the

respondents disagreed. These findings suggest that it is crucial to provide students with

relevant practical experience to complement their theoretical knowledge, thereby

improving their skills.

In addition, the study sought to assess the performance of students in their

primary roles during the internship.

84
 Overall, the results revealed that their performance was high without any notable

exceptions. Thus, it can be concluded that despite the challenges that they encountered,

the students fulfilled their duties effectively.

Furthermore, the study employed a correlation test to examine the relationship

between practical experience and theoretical knowledge gained during the internship. The

results indicated a strong, positive relationship between the two variables, underscoring

the importance of combining both factors for better outcomes. Additionally, a correlation

test was conducted to determine the respondents' perception of the support of the

internship program concerning the significance of theoretical knowledge and practical

experience. The findings revealed an average but significant positive correlation,

indicating a high level of satisfaction among interns in both areas.

Moreover, the study explored the advantages of internships as mentioned by

lecturers and survey respondents. These advantages include the opportunity for students

to obtain real-world experience, develop useful skills, and connect with potential

employers. Statistical data from the survey revealed that 64% of the students in the

technology department and the Center for Communication Research supported the

introduction of an internship program for accounting students. Additionally, the survey

respondents acknowledged the potential benefits of internships, such as obtaining

practical experience and developing skills, indicating their openness to participate in such

programs.

Overall, the installation of an internship program in the accounting program was

viewed positively by both graduates and stakeholders.

85
 The stakeholders considered internships as a means of producing more competent

and prepared graduates, while the students regarded them as a chance to gain experience

and enhance their skills. Therefore, implementing an internship program can be viewed

as a progressive step that will benefit both the institution and its students (Mahmut,

2020).

86
Results and Recommendations

The results of this study indicate that innovative teaching strategies are well-

received by both accounting students and instructors, as they enhance the quality of

training. Consequently, it is recommended that universities and organizations carefully

design internship programs for accounting students, ensuring that they receive constant

support, assistance, and supervision from instructors in order to have a fruitful and

satisfactory experience dealing with various situations. Equipping lecturers with

additional resources, such as digital training and online instructional methods, can also

contribute to improving the performance of internship programs. Furthermore, this can

aid instructors in educating interns on the balance between hard and soft skills necessary

for achieving their career goals.

In addition, it is suggested that the University of Guyana foster a learning

environment that encourages critical thinking and the exploration of new ideas. Providing

students with an optimal workspace can help them understand the importance of

relationship building within a corporate structure, a vital lesson taught during internship

programs. The University of Guyana is therefore advised to address any existing gaps and

pay attention to this factor. Universities can also leverage digital technology to make

learning more accessible, enable online submission of assignments, and expose students

to new innovations and challenges in the accounting sector. Lecturers should encourage

student participation in internship programs to improve their employability, offering

performance benefits, placement opportunities, scholarships, and an enhanced grading

system, among others.

87
 Students must also be given opportunities to apply their practical skills and

knowledge to solve real-world problems. Regular assessments of their progress can help

improve their hard and soft skills, leading to successful careers in the future.

Finally, instructors should adopt new teaching strategies to engage students and

encourage cooperation. The practical knowledge acquired from internship programs

should be aligned with theoretical coursework to enable students to confront real-world

scenarios confidently. Combining coursework with practical experience can also

incentivize students to work harder and receive greater credit for their efforts.

88
Significance of Internship

The aim of the present study was to enhance the instructional innovation of the

internship program and to design a proposal tailored to accounting students. Internship

programs offer organizations and universities an opportunity to develop networks with

fresh skills, and to refine them to the extent that they become employable for diverse

businesses. As reported by Forbes Human Resources Council (2022), a majority of the

students found the internship to be highly relevant, serving as “keys to many doors that

include relationships, experience and a way to hone the skills you already possess.” The

current investigation revealed that more than half of the total participants faced

challenges during their internship program. In particular, relationship building, and

communication skills were identified as major obstacles in linking the students’

experience with their true potential. Only with experience, individuals gain the

confidence and willpower to maintain a balance between the two and work towards their

success in the long run (Forbes Human Resources Council, 2022). Nonetheless, a limited

number of students reported not having faced any challenges during their internship,

while approximately 92% considered the internship program to be relevant to their course

of study. Notably, the students perceived the challenges faced during the internship to be

unrelated to their education, but rather the result of their hard work and efforts.

89
Relationship between Practical Experience and Theoretical Knowledge

Based on the conducted interviews, a strong correlation was discovered to exist

between theoretical and practical knowledge among accounting students. The obtained

results indicated that the majority of students believed that practical experience gained

during internships was associated with their theoretical knowledge. The latter provided

students with the necessary hard skills, which are essential in comprehending the subject

matter at hand, while the former enabled them to develop their soft skills. The integration

of both practical experience and theoretical knowledge, therefore, enabled graduates to

quickly adapt to the work environment, establish networks and relationships with

colleagues, and maintain a seamless flow of work within their allocated workspace, even

within a limited time frame.

It should, however, be noted that a few respondents held the view that theoretical

knowledge and practical knowledge were disparate and had no relationship with each

other. This underscores the importance of effectively implementing internship programs,

as such programs provide learners with invaluable practical experience. Moreover, a

significant number of students recommended internship programs to their peers, citing

their benefits not only to students but also to universities and employers.

90
Need and Benefit of Internships

Based on the data collected, the necessity of implementing an internship program

was underscored by participants who contended that it could enhance students'

understanding of accounting in real-world settings. The program was perceived to aid in

the development of students' soft and technical skills through engagement with workplace

settings. The application of academic knowledge in practical scenarios was deemed to be

useful in problem-solving, and the employment of diverse strategies and theories

facilitated this process (ESEI, 2022).

For example, a participant from the faculty of technology reported acquiring skills

in communication, patience, and ethics, while another participant gained proficiency in

punctuality and interpersonal relationships. Internship programs were perceived to

provide instructors with the opportunity to inculcate courage and confidence in their

students to tackle challenges independently. Additionally, instructors could motivate

students to engage in brainstorming sessions, enhance their mental stability, and work

towards their employability goals (ESEI, 2022).

Another significant finding was that internships facilitated the development of

networks among students and professionals in the accounting sector. This networking

was perceived to be advantageous for students' future careers. This aligns with the adage

that "your network is your net worth," as expressed by Porter Gale, and internships

provide students with opportunities to meet colleagues, participate in meetings, and

network with professionals in a professional setting (ESEI, 2022).

Furthermore, it was observed that internships improved students' employability

and fostered a positive attitude towards accounting.

91
 It was also reported that internships enabled students to practice and apply

academic knowledge, thus improving their understanding of accounting concepts (ESEI,

2022).

92
Inclusion of More Participatory Techniques

To promote learning, the incorporation of participatory techniques such as group

projects and interactive online boards could be beneficial. According to Kauffman's

(2020) findings, the University of Guyana needs to innovate its teaching methods, and

both students and instructors are open to using new tools and techniques in the class.

Participatory processes can facilitate clear thinking, even in a world of utmost

complexity, thus promoting the learning of simpler logic. Additionally, IT can assist

students in identifying opportunities, developing strategies, and implementing them,

leading to the development of a sense of solidarity resulting from the change brought

about in regular operations (Institute of Development Studies, 2023). The inclusion of

participatory techniques can potentially enhance students' overall performance and

employability in response to changing societal trends.

This study will assist SEBI in creating a learning and teaching environment that is

up to date with the latest education developments. Based on Kauffman's (2020) semi-

structured interview findings, the respondents favored the application of instructional

creativity in the classroom. The use, development, and sharing of knowledge through

participatory methods can be viewed as the foundation of participatory practice, which is

facilitating and developmental, challenging the external expert's dominance of

mainstream research approaches (Institute of Development Studies, 2023). The use of

participatory methods by institutions or organizations can contribute significantly to

innovating their teaching methods, particularly in internship programs.

Introducing innovative instructional innovation into the accountancy curriculum is

necessary to improve teaching and learning for students.

93
 Specifically, the curriculum should be integrated with technology and equip

students with a range of soft skills necessary for succeeding in the workplace. The

importance of teaching students how to collaborate, communicate effectively, and work

together cannot be understated. Teaching is an intentional act that facilitates learning and

involves engaging with students and delivering instruction effectively. Teaching

approaches, such as andragogy and pedagogy, which focus on mature and learning

methods, respectively, have varying perspectives (King et al., 2022). Given that the

University of Guyana caters to adult learners, understanding their identity and

experiences and the challenges they encounter during their educational journey is crucial

for this project.

94
Partnership Between Universities and Companies

The present study provided an analysis of the impact of implementing internship

programs within the accounting program at the University of Guyana on student

outcomes. A more effective implementation of such programs could be achieved through

a collaborative effort between universities and partnering companies that aligns with the

latter's internship needs. The primary objective of these initiatives is to foster a

comprehensive skill set among students that encompasses all relevant industry-specific

competencies. Notably, the study's findings indicated that companies place a high value

on graduates' possession of various soft skills, including effective communication and

collaboration. Therefore, a partnership between universities and companies can facilitate

students' comprehension of industry requirements and promote their acquisition of these

essential competencies.

95
Focus on Development of Soft Skills

In this study, the transferable learning components of internship programs were

examined, with a particular focus on the training and professional development of

participating students (Anjum, 2020). The researcher investigated how business students

responded to corporate internship programs and arrived at the conclusion that attachment

played a significant role. A comprehensive analysis was conducted, drawing on data from

various sources and addressing key issues and challenges that may impede the successful

implementation of internships in the workplace (Henness et al., 2022).

It is suggested that the University of Guyana could benefit from prioritizing the

development of soft skills, which would not only support students but also help prevent

any related challenges from arising during internships. To achieve this goal, instructors

could employ participatory methods and incorporate innovative, digitized tools to support

students throughout the internship program, thereby facilitating the acquisition of the

necessary soft skills.

96
Discussion and Implications for the Field

Pilot research was conducted on an accounting degree program with the aim of

shedding light on the potential for innovation in higher education to produce graduates

who are prepared for the workforce. The study's results highlighted the value of

communication abilities and the necessity of an internship program as a means of

successfully stoking creativity. The study also demonstrated the necessity for a

comprehensive curriculum and the application of cutting-edge instructional techniques to

prepare students for the workforce. This study has far-reaching implications for the

higher education sector.

The importance of communication skills for graduates to succeed in the industry

was emphasized by the study, underscoring the need for colleges to prioritize teaching

their students how to communicate effectively (Australia, 2019). The internship program

was found to be an effective way for accounting students to use their expertise in the real

world and gain valuable experience. Through this kind of training, learners can acquire a

variety of technical and soft skills that are essential for the accounting profession,

enabling them to see the practical sides of accounting.

An internship program provides students with the opportunity to develop crucial

connections with specialists in the field, allowing accounting students to receive

invaluable knowledge and information through networking with professionals in their

sector, which can help them advance their careers (Gardi et al., 2021). It is essential for

instructors during the internship program to instill ethical sensibilities within the students

so that they stay inclined towards complying with ethical considerations, even after they

are employed in the real world of business and earning.

97
 Internships benefit accounting students in terms of employability in addition to

the growth of relationships and abilities. Completing an internship allows a student to

demonstrate to potential employers that they are knowledgeable about both the

theoretical and practical sides of their chosen profession (Dermarkar and Hazgui, 2022).

Furthermore, internships indicate that the student is prepared to put in the time and effort

required to learn about and become an expert in the field. Employers find this to be a

desirable quality, which raises the prospect of the student receiving a job offer in the

future. Effective balancing of communication and networking skills, as well as team

management and leadership, is necessary so that accounting students can effectively

demonstrate their expertise and specialization to potential employers.

Internships have been recognized as an effective approach for accounting students

to acquire practical experience and utilize their knowledge in a professional setting.

These programs not only impart invaluable soft skills, including interpersonal skills and

problem-solving, but also offer opportunities for networking with business leaders and

enhancing one's employability. The participation of accounting students in internships

enables them to better comprehend the practical aspects of the profession and prepare for

future career prospects. The pedagogical experience of students is significantly enhanced

through internships, providing them with the ability to establish professional networks,

obtain real-world experience in their field, and apply their academic knowledge.

Given the evident benefits of internships, it is essential to integrate these

programs fully into SEBI's accountancy curriculum.

98
 The integration of theoretical knowledge with practical experience can be

exemplified in this case to determine the feasibility of academic concepts and identify

areas in which they can be applied to attain optimal benefits. This can further contribute

to monitoring the progress of students opting for an internship, enhancing their

employability skills, and ensuring that they achieve long-term success in their chosen

profession.

Furthermore, based on the outcomes of this study, it is recommended that

institutions fund internship programs to better equip their students for the workforce. The

report underscores the importance of colleges providing a curriculum that encompasses

both theoretical and practical components to ensure that students possess the knowledge

and skills required to enter the profession. Overall, this study offers insightful

information on the potential for innovation in higher education to produce graduates who

are prepared for the workforce. Universities can successfully prepare their students for

the workforce and their chosen professions by implementing the study's

recommendations (Owoyemi, 2020). By embracing innovation, such as internships,

graduates can develop boundless opportunities in the employment sector and enhance

their employability.

99
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103
 CHAPTER 4
CHAPTER 4: CONCLUSION AND REFLECTION

The issue of work-ready graduates and internships for accounting students has

garnered attention due to several reasons. Firstly, there has been a growing demand for

qualified professionals in the accounting industry, as many recent graduates have lacked

the practical experience and knowledge needed to advance in their careers (Jackson et al.,

2022). Internships provide students with an opportunity to apply the theoretical concepts

learned in the classroom to real-world situations, thereby preparing them better for their

future careers. Additionally, internships can offer students valuable networking

opportunities, enabling them to interact socially with experts in their field, which can

prove useful when searching for future employment. Through the integration of

internships, the gap between academia and the corporate world can also be bridged, as

academic interventions can be kept current and aligned with the needs of businesses and

employers. This, in turn, can assist in producing work-ready graduates who are well-

equipped to succeed in their chosen careers. Thus, this study aims to examine how SEBI

can establish an internship program for accounting students to address these concerns and

identify ways to better prepare students for success in the workforce.

A pilot internship program proposal was formulated to standardize the process

and ensure that all students receive an equitable and consistent experience (see Appendix

H). The proposal delineated the program's expectations, objectives, and responsibilities,

as well as the criteria for selecting and evaluating interns. The aim of designing this

proposal was to ensure that the internship program is transparent and impartial, and that

the interns receive adequate support throughout their placement.

104
 Moreover, the implementation of an internship program after my program is

completed can provide a unique opportunity for SEBI at the University of Guyana to

differentiate itself from other educational institutions and demonstrate its commitment to

producing work-ready graduates. This, in turn, could enhance the university's reputation

and the accounting program's ability to attract new enrollees and potential employers.

"Reputation" denotes the institutional standing and perception within the community and

industry. In this context, the University of Guyana's and the accounting program's

reputation would be based on their esteem among students, employers, and other

educational institutions in the region. By establishing a successful internship program, the

university can demonstrate its commitment to generating work-ready graduates and

bolster its credibility, leading to increased enrolment and more opportunities for

graduates.

The research conducted for the Degree in Accounting Program at SEBI aimed to

foster innovative higher education practices that prepare graduates for the workforce.

Both qualitative and quantitative data analysis were utilized to identify areas where the

program could be enhanced. The resulting findings informed the development of a

proposal for an internship program for accounting students, which was subsequently

presented to the SEBI faculty and administration for approval.

Following approval, a pilot internship program was launched for the subsequent

cohort of accounting students. During the internship, students were mentored by

designated faculty members and supported by the program coordinator.

105
 Successful implementation of the internship program holds important implications

for SEBI and the University of Guyana. Specifically, it can serve as a model for other

programs seeking to enhance their curricula.

To ensure clear communication of the proposal's timeline and implementation, a

table outlining key steps and milestones has been created. Table 6 below presents this

timeline. Moving forward, the long-term goal is to incorporate internships as a required

component of the accounting curriculum, enhancing the program's reputation and

attracting prospective students and employers.

Table 6: Timeline

Phase Steps Timeline

Proposal Conduct research to collect qualitative and December 2022

Development quantitative data

Analyze data to identify opportunities for January -

improvement and design proposal/manual for February 2023

internship program

Proposal Present proposal to SEBI and university leadership August 2023

Approval for approval

Program Recruit and select accounting students for pilot September -

Implementatio internship program October 2023

Train program supervisors and prepare program November 2023

materials

106
 Launch pilot internship program for accounting January 2024

students

Program Collect and analyze feedback from interns, February - March

Evaluation supervisors, and employers 2024

and

Improvement

Use feedback to revise and improve program April - May 2024

Present findings and recommendations to SEBI and June 2024

university leadership

The present study utilized various methods of data collection, including

interviews with students from the Faculty of Technology, a survey of interns, focus group

discussions, and the website of the Faculty of Technology internship program, to

investigate the necessary components for designing a manual for an effective internship

program for accounting students. The data collected from these sources were analyzed to

comprehend the critical elements that should be considered while designing an internship

program. The study revealed that an internship program is a vital component of higher

education, particularly for accounting students, as it bridges the gap between academic

learning and practical experience. The findings suggested that an effective internship

program should take into account both students' and employers' needs and expectations,

along with the resources and support available from the university and the larger

community.

107
 The proposal for an internship program at SEBI for accounting students outlines

the necessary steps for forming partnerships with employers to provide internship

opportunities, as well as the support and guidance that interns will receive throughout

their internship period. The study also identified several key components that should be

considered while designing an internship program for accounting students, such as

establishing clear and measurable goals and objectives, assigning meaningful work

assignments to students, providing opportunities for professional development and

networking, and ensuring that students receive appropriate mentorship and guidance.

Moreover, the study identified some of the limitations that may arise when

implementing an internship program for accounting students. Financial constraints,

finding suitable host organizations willing to provide internships, and providing adequate

support and supervision for students participating in an internship program were

identified as significant challenges. The proposal outlined strategies for recognizing and

addressing financial constraints by providing transportation allowances or flexible

scheduling options for students with work obligations, without imposing any additional

fees on students other than the course registration fee. In this context, "financial

constraints" referred to other factors as well, such as a lack of financial resources for

students to meet basic needs or participate in extracurricular activities that may improve

their resumes or professional development.

In conclusion, this research provides important insights into the elements that

must be considered when designing a manual for an internship program and highlights

the importance of ongoing evaluation and refinement to ensure the program's

effectiveness and relevance.

108
Strengths and Limitations

The limitations of the study are noteworthy and warrant discussion. The research's

scope and generalizability were restricted due to a small sample size. Consequently, the

findings of the study may not accurately depict the experiences of all accounting students

or institutions.

The potential of the initiative to foster collaboration among students, faculty, and

employers for an enhanced learning experience was recognized. It is imperative to

continually refine and assess the program's efficacy to ensure that it meets the

expectations of both students and employers as progress is made (Mediawati et al., 2020).

Encouraging educational innovation requires the exploration of alternative methods that

bridge the gap between theoretical and practical learning. This can be achieved through

active engagement with industry professionals and employers, as well as by adopting new

technologies and instructional techniques. This approach can better equip students with

the requisite knowledge and abilities to excel in their future careers. To continue this

effort, collaboration with stakeholders is essential and can generate other beneficial

innovations in the accounting training domain. The program's success depends on the

ability to address financial challenges, identify suitable host organizations, and provide

adequate student support and supervision. A coordinated effort among stakeholders can

create a transformative experience, which can prepare work-ready graduates for

employment opportunities in accounting and other relevant fields.

109
Implications for Future Research

The study's broader implications are significant, not only for the University of

Guyana's SEBI, but also for other higher education institutions interested in promoting

innovation, such as internship programs. This research contributes to ongoing discussions

about the future of higher education and the role that institutions can play in preparing

students for future employment. Specifically, this study offers insight into the value of

experiential learning opportunities by examining the potential of internship programs in

producing work-ready graduates. Additionally, this research provides a foundation for

other institutions and programs at the University of Guyana to explore the potential of

internship programs in promoting work readiness and innovation in higher education.

In summary, this study has provided valuable insights into the design of an

internship program at SEBI for accounting students. The proposal offers a framework for

future implementation and can serve as a reference for other departments at UG, as well

as potentially other institutions seeking to develop similar programs. The proposal's

outline demonstrates the study's findings by outlining how the requirements and

expectations of all stakeholders, including students, employers, and the wider

community, were met to support the internship program. Establishing a mentorship

program in which program graduates’ mentor current students is one way to build a

community of practice and improve program effectiveness. Another way to strengthen

this community of practice is to hold regular gatherings where students, employers, and

alumni can share their experiences, ideas, and best practices. These events offer

opportunities for program feedback and evaluation, which can lead to ongoing

improvements.

110
Reflection

Upon reflection of my doctoral journey, I take pride in the progress I have made

and the challenges I have overcome. Commencing the program immediately after

obtaining my master's degree in November 2019 was not a straightforward undertaking.

Juggling a full-time job, part-time lecturing, family life, and the program made my initial

two years particularly challenging. Nonetheless, I remained committed to excelling in my

academic pursuits despite the difficulty of my circumstances.

One of the most gratifying aspects of my doctoral journey has been the

opportunity to develop my leadership skills at the university. The program has equipped

me with valuable knowledge and competencies in leadership, which has prepared me to

mentor and guide others in my field. Furthermore, I have been able to apply the

theoretical concepts I have learned in real-life scenarios, enabling me to positively impact

my community. Another source of pride for me has been my growth as a scholar and

action researcher. The program has equipped me with the skills and resources necessary

to conduct comprehensive research, which has significantly enhanced my research

capabilities. I have gained proficiency in research techniques and software, such as SPSS

and Qualtrics, which previously posed a challenge. Consequently, my research has

become more effective and efficient.

While there are moments in my journey that I am proud of, there are also aspects

that I could have handled better. In retrospect, I realize that I could have prioritized my

tasks better and exercised greater discipline in time management. At times, I struggled to

balance work, family, and academics, resulting in stressful and fatiguing periods.

111
 In hindsight, I should have proactively sought out the guidance and mentorship of

my supervisors and peers. Such interactions have provided me with valuable insights that

I plan to utilize in my future endeavors. My journey has been a profound exercise in self-

discovery, testing my fortitude, persistence, and dedication while teaching me to embrace

ambiguity and complexity. Although the process has felt overwhelming at times, the

support of my family, coworkers, and supervisors has been instrumental in keeping me

motivated and focused.

Professionally, my research project has enabled me to expand my understanding

of action research, leadership, and research skills. As a result, I have grown as a leader in

my position at UG and have leveraged my newfound knowledge and competencies to

make meaningful contributions to my field. By utilizing the tools and methods I have

acquired, I have conducted more comprehensive and relevant research, as well as fostered

more meaningful and collaborative interactions with stakeholders. Looking ahead, I am

eager to apply my newly acquired knowledge and skills to my ongoing and upcoming

projects. My goal is to continue to make a positive impact on my community and

significantly advance my field of study. I am grateful for the opportunities that this

program has afforded me and am excited about the promising prospects that lie ahead.

112
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 APPENDIX A

INTERVIEW QUESTIONS FOR CYCLE 1

124
1. What is your understanding of instructional innovation and adult learning?

2. Do you see instructional innovation in education having an impact on the Degree

of Accountancy program? In terms of quality and accountability.

3. Can you differentiate between instructional innovation and adult learning?

4. What is innovative teaching and learning?

5. What is your perception and attitude towards the degree of accountancy program?

6. Do you think that lecturers and student’s perception and attitudes differ towards

the degree of accountancy program?

7. Why is instructional innovation important in education and more so in the Degree

of Accountancy program?

8. What is the best way to drive enthusiasm and participation in the integration of

instructional innovation in education?

9. Do you think both lecturers and students should be part of the inclusive

implementation on the use of instructional innovation in education?

10. Do you think with the integration of instructional innovation in education, it will

attract more students? more so international.

125
 APPENDIX B

INTERVIEW QUESTIONS FOR CYCLE 2

126
1. What are the qualities that employers look for when assessing the adequacy or

readiness of first-degree level University graduates with regards to employment in

the field of accountancy?

2. What innovative models/approaches can be applied at the University of Guyana to

ensure that the accounting students are ready to work?

3. How can the University of Guyana implement benchmarking programs to ensure

that the graduates are ready to work?

4. What would you say are the challenges that the graduates from the University of

Guyana face during the first year of employment at your firm?

5. Based on your experience with University of Guyana graduates in Accounts

working with your entity, how relevant would you say the program is for the world

of work? Please explain why you think the program is relevant or irrelevant.

6. What would you say are the weaknesses of the University of Guyana bachelor’s in

accountancy Program based on the graduates who worked with you?

7. What would you say are the strengths of the University of Guyana bachelor’s in

accountancy Program based on the graduates who worked with you?

8. How can the University of Guyana change the instructional models to promote the

successful transition from university to the work environment?

9. Have you noticed any difference in the performance of male and female graduates?

10. Apart from Accountancy skills, what soft skills would suggest that graduates need

to survive and perform successfully in the work environment?

127
 APPENDIX C

CYCLE 2 QUESTIONNAIRE

128
1. What was your overall level of awareness and understanding of UG accounting

students’ work readiness prior to this presentation?

2. What is the level of your awareness and understanding after hearing the

presentation of data?

3. Which soft skills do you currently incorporate into your teaching courses?

4. Which soft skills are you most likely to begin addressing/teaching in your courses

after hearing the presentation of data?

5. Which innovative instructional models did you hear about today would you

support the most?

6. Would you be willing to work on a work group/project group (community of

practice) to initiate one or more of these models?

7. To what extent was information technology used in teaching and learning effective

for your course?

8. There was sufficient flexibility in my course to suit students’ job needs.

9. To what extent are you concerned that students are not able to appropriate the

benefits of academic training as preparation for work.

10. To what extent do you feel that academic training supply will meet employers’

demand for workplace skills?

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 APPENDIX D

SUMMARY OF QUALITATIVE DATA CYCLE 2

130
Table 7: Summary of qualitative data Cycle 2

Question Responses
Qualities 1. Exposure, maturity, attention to details, and leadership skills
that employers 2. Report writing skills, analytical abilities, accountancy skills,
look for in abilities to use software packages, teamworking,
graduates communication, and willingness to learn.
3. Possession of a professional certificate
4. Passion and energy, ambition, conviction, teamwork, good
organization skills, and good personality and attitude.
5. Possession of soft skills (such as time management, analytical
thinking, creativity, and innovation) communication,
teamwork, leadership skills, collaboration, and conflict
management
Innovative 1. Attachments for students to be assessed based on job
models that the requirements and their performance.
university can 2. Implement work-based attachments and give students
implement opportunities to test their analytical skills.
3. Partner with professional bodies.
4. Inquire what employers need and then incorporate it in their
studies.
5. Introduce courses that prepare students for work.
6. Employ lecturers that have knowledge of the work
environment.
How the 1. The University should compare its courses with other local and
university can international institutions.
implement 2. Collaborate with employers to know what they need and then
benchmarking find ways of implementing them.
approaches

131
 Challenges 1. They find challenges translating what they studied to match
that UG students with the workplace requirements.
face in their first 2. They lack innovative ways of solving problems that they face
year at the at work.
workplace 3. It is hard for them to understand and fit in the workplace
culture.
4. Some get frustrated from lacking the necessary skills.
5. They have problems fitting in to the work environment.
6. Their work is more theoretical than practical due to insufficient
exposure.
Program’s 1. It is relevant, which comes from its wide coverage.
relevance and 2. Another one of its strengths is that it covers all the core
strengths requirements of accountancy and finance.
3. It is relevant, but attachments would be highly helpful.
4. The program gives candidates minimum requirements for work
and provides them with good stress management skills.
The 1. It lacks sufficient practical application.
program’s 2. It does not give students enough soft skills.
weaknesses
How the 1. Incorporate attachments to provide candidates with enough
university can exposure and allow them to know how the work environment
improve its is.
instructional 2. Provide students with more case studies to let them know what
model to expect in the work environment.
3. Use technology to simulate conditions that students may face
in the workplace.
4. Give students talks about what to expect at work.
5. Market the course to ensure it gets students that are prepared to
study it.
6. Conduct research projects that will inform their students about

132
 employers’ expectations.
Soft skills 1. Problem-solving
that employers 2. Communication.
expect students to 3. Teamwork.
have 4. Be ready to learn new things.
5. Resilience.
6. Confidence.
7. Interpersonal skills.
8. People development.
9. Emotional intelligence.

133
 APPENDIX E

QUANTITATIVE DATA AND RESULTS CYCLE 2

134
 Table 8 below also summarizes the quantitative results obtained from the surveys.

Table 8: Summary of quantitative results

Responses
Question
Answer Percentage
What was your overall level of Not at all aware 34.5
awareness and understanding of UG Slightly aware 37.5
accounting students’ work readiness prior Mostly aware 25.0
to this presentation? Extremely aware 0.0
What is the level of your awareness Not at all aware 0.0
and understanding after hearing the Slightly aware 12.5
presentation of data? Mostly aware 87.5
Extremely aware 0.0
Which soft skills do you currently Problem-solving 42.86
incorporate into your teaching of courses? Communication 0.0
Teamwork 14.29
Critical thinking 28.57
Leadership 0.0
Work ethics 14.29
Which soft skills are you most likely Problem-solving 12.5
to begin addressing/teaching in your Communication 12.5
courses after hearing the presentation of Teamwork 12.5
data? Critical thinking 0.0
Leadership 12.5
Work ethics 50.0
Would you be willing to work on a Yes 62.5
work group/project group (community of No 0.0
practice) to initiate one or more of these Maybe 37.5
models?

135
 To what extent was the use of Very effective 75.0
information technology in teaching and Somewhat effective 25.0
learning effective for your course? Ineffective 0.0
Very ineffective 0.0
There was sufficient flexibility in Definitely yes 0.0
my course to suit students’ job needs Probably yes 87.5
Probably not 12.5
Definitely not 0.0
To what extent are you concerned Very concerned 75.0
that students are not able to appropriate Concerned 12.5
the benefits of academic training as Not concerned 12.5
preparation for work. Not at all concerned 0.0
To what extent do you feel that To a large extent, it meets 12.5
academic training supply will meet the demand
employers’ demand for workplace skills To some extent it meets 87.5
the demand
It does not meet the 0.0
demand

136
 APPENDIX F

PILOT SURVEY QUESTIONS

137
1. How would you rate your internship experience?

[a] very rewarding [b] rewarding [c]somewhat rewarding [d] somewhat

unrewarding [e] not rewarding [f] a waste of time

2. How relevant was the internship to your course material?

[a] Extremely relevant[b] Somewhat relevant [c] Relevant [d] Somewhat

irrelevant [e] Completely irrelevant

3. Did you experience any challenges during the internship? How would you

describe the challenges if there were any?

[a] No challenges experienced [b] Some challenges experienced [c]

Many challenges experienced [d] Every day had a challenge

4. On a scale of 1 to 5, how relevant do you think challenges are in studying and

especially in the internship period?

[1] Very low [2] Low [3] Middle [4] High [5] Very high

5. How much does the internship program help a student learn how to handle

challenges in their studies and career?

[a] Extremely helpful [b] Very helpful [c] Barely helpful [d] Somewhat

unhelpful [e] Extremely unhelpful

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6. On a scale of 1 to 5, how much of a relationship were you able to draw between

theoretical knowledge and practical skills that you gained in the internship?

[1] Very low [2] Low [3] Some [4] High [5] Very high

7. Regarding your primary role and responsibility during the internship, how well

do you think you performed on completing them?

[a] Very well [b] Well [c] Satisfactorily [d] Somewhat satisfactorily

[e]Poorly

8. Considering the experience gained during your internship, how helpful was it to

your future careers?

[a] Extremely helpful [b]Very helpful [c]Somewhat helpful [d]Not helpful

[e] It is useless

9. Considering the professional relationships developed at the place you conducted

your internship, how helpful are these relationships in imparting knowledge and

experience to learners?

[a] Extremely helpful [b] Very helpful [c] Somewhat helpful [d]

Somewhat unhelpful [e]extremely unhelpful

10. Internship programs help students reflect on their abilities to relate theoretical

knowledge to practical experience. What is your level of agreement with this

statement?

139
 [a] Absolutely agree [b] Agree [c] Somewhat disagree [e] Strongly

disagree

11. How likely are you to improve on your performance after the internship program?

[a] Extremely likely [b] Very likely [c] Likely [d] Somewhat

unlikely

[e] Extremely unlikely

12. The internship program can help a learner gain many important skills that would

be helpful in future career. How much do you agree with this statement?

[a] I strongly agree [b] I agree [c] Somewhat agree [d] Somewhat

disagree

[e] I strongly disagree

13. How likely are you to recommend internship to other future learners

[a] I will strongly recommend it [b] I may recommend it [c] I am likely

to recommend it [d] I may not recommend it [e] I cannot recommend it at

all

140
 APPENDIX G

FOCUS GROUP INTERVIEW QUESTIONS

141
 1. While in the process of teaching accounting students, which of the issues

faced do you think internship programs will provide a better environment to

teach them compared to the classroom setting?

2. Considering the students’ knowledge prior to internship programs, do you

expect them to gain much from internship programs and if so, by how much?

3. How much do the students currently understand the concepts of finance and

accounting and what would help them understand these concepts better. Are

these factors available in an internship environment?

4. Do you think that in some situations the internship program can have negative

effects on the learner’s knowledge and attitude towards finance and

management?

5. After having interacted with the employment setting during internship, do you

think students will become more employable. Specifically, does internship

improve a student’s employability?

6. Based on your personal analysis, would you recommend internship to students,

and is there a need to improve the implementation of internship in learning

institutions?

7. Considering your experience in the field, would you recommend an addition to

or removal of a component from the internship program to make it more

effective?

142
 APPENDIX H

SAMPLE INTERNSHIP PROPOSAL

143
 School of Entrepreneurship and Business Innovation Internship Proposal for

Accounting Students.

Introduction

The School of Entrepreneurship and Business Innovation (SEBI) at the University

of Guyana acknowledged the significance of practical and industry-related experiences

for its accounting students to prepare them for the workforce. To achieve this objective,

SEBI proposed an internship program for the Degree in Accounting Program. The

proposed program was designed to expose students to different accounting settings and

up-to-date practices and trends and provide them with opportunities to network with

industry professionals, improve their professional portfolios, and cultivate key soft skills

such as leadership, teamwork, and communication.

The primary objective of the internship program was to provide a comprehensive

and structured approach to internships and to create a mutually beneficial partnership

between the university and participating organizations. The university aimed to impart

necessary knowledge and skills to students to succeed in their internships, while

participating organizations could access a pool of skilled and motivated students who

could offer fresh perspectives and contribute to their accounting departments. The

proposal provided an overview of the internship program, its objectives, structure, and

expectations for both students and participating organizations. It also outlined the

application process for students and the criteria for participating organizations.

The program's detailed description and the roles and responsibilities of the School

of Entrepreneurship and Business Innovation and participating organizations were also

144
provided in the proposal. Additionally, the proposal included information on the

evaluation process for both students and participating organizations and the procedures

for resolving any disputes or issues that may arise during the course of the internship.

In conclusion, the proposal served as a valuable resource for both students and

participating organizations and laid the foundation for the success of the internship

program in the School of Entrepreneurship and Business Innovation (SEBI) at the

University of Guyana.

Purpose of the Internship Program

As part of the Degree in Accounting Program offered by the School of

Entrepreneurship and Business Innovation (SEBI) at the University of Guyana, students

will be afforded the opportunity to gain practical experience in the field of accounting

through participation in the Internship Program. The program aimed to bridge the gap

between theoretical knowledge and real-world application by providing students with the

chance to apply the concepts learned in their coursework to actual business scenarios.

Through the internship program, students will be exposed to a more comprehensive

understanding of the accounting industry, enabling them to hone their professional skills

and establish key relationships with industry experts. Furthermore, the program will

provide a platform for students to explore different facets of accounting, helping them to

identify areas of specialization that aligned with their interests.

Apart from a solid academic foundation, the program will equip students with

practical experience, thereby enhancing their employability in the job market. Employers

often seek candidates with a balance of academic and practical expertise, and the

145
internship program will provide students with the opportunity to showcase their abilities

and receive valuable feedback from seasoned professionals.

Ultimately, the program aimed to produce graduates who were well-prepared for

employment and equipped with the requisite knowledge, experience, and skills to thrive

in the fiercely competitive field of accounting.

Eligibility

At the University of Guyana's School of Entrepreneurship and Business Innovation

(SEBI), the Internship Program for the Degree in Accounting Program requires students

to meet specific eligibility requirements. These requirements included:

 Admission to the Bachelor of Accounting degree program offered by SEBI.

 Completion of the program's required courses for at least two years.

 A minimum cumulative grade point average (GPA) of 2.5 throughout the

student's academic career.

 Availability to participate in the program during standard operating hours.

 Commitment to dedicating oneself to the entire internship program and its

associated responsibilities.

 Proficiency in verbal and nonverbal communication and interaction.

 Ability to work both independently and collaboratively.

 Demonstrated leadership skills and a strong work ethic.

 Willingness to comply with the rules and regulations outlined in the internship

handbook.

146
  Proof of liability insurance coverage.

Additionally, students may be required to submit a resume, letter of recommendation,

and/or written statement of purpose as part of the application process. The Internship

Program Committee will assess all applications and selected participants based on

academic performance, relevant experience, and other factors deemed significant.

Duration of the Internship

The Internship Program for the Degree in Accounting Program was designed to be

implemented for a maximum duration of ten weeks. The precise commencement and

conclusion dates of the internship will be determined by the Internship Program

Committee in collaboration with the participating enterprises.

During their participation in the internship, students will be obligated to adhere to

a full-time schedule of forty hours per week, and attend all compulsory meetings, training

sessions, and other activities as scheduled. By engaging in the internship program,

students will have the opportunity to gain practical experience in their area of study,

apply their theoretical knowledge to real-world situations, and enhance their skillset.

Moreover, students will be periodically evaluated and assessed, and attended

workshops, seminars, and regular meetings with their supervisor and the Internship

Program Committee to discuss their progress and receive feedback. The Internship

Program aimed to equip students with the essential knowledge, abilities, and experiences

to flourish as accounting professionals in their future employment.

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 Responsibilities of the Intern

The intern will be expected to:

⮚ Complete assigned tasks and projects as directed by the supervisor.

⮚ Attend meetings and training sessions as required.

⮚ Prepare reports on assigned projects.

⮚ Provide regular updates to the supervisor on progress.

⮚ Follow all company policies and procedures.

Responsibilities of the Internship Supervisor

The internship supervisor will be responsible for:

⮚ Providing the intern with a comprehensive orientation to the company

⮚ Assigning tasks and projects to the intern

⮚ Providing guidance and support to the intern

⮚ Evaluating the intern's performance at the end of the internship

⮚ Facilitating opportunities for the intern to network with other professionals in

the field

Compensation

Compensation within the Internship Program for the Degree in Accounting

Program at the SEBI at the University of Guyana was contingent upon the participating

employer and specific internship position. Depending on the employer, financial

compensation such as a stipend may have been offered to offset the costs of participating

148
in the internship, or alternatively, only on-the-job training and experience may have been

provided. It will be strongly encouraged that students discuss compensation and other

benefits with their prospective employer prior to accepting a placement in the Internship

Program. The Internship Program Committee will be available to provide guidance and

support to students during the negotiation process and to ensure that all participants

received fair and equitable compensation for their work.

The objective of the Internship Program is to provide students with valuable work

experience and exposure to the accounting industry, and compensation was one of several

considerations when assessing the advantages of participating in the program. The

Internship Program Committee is dedicated to helping students make informed decisions

about their career paths and collaborated closely with students to aid in their

understanding of the compensation and benefits related to their internship placement.

Selection Process

The selection process for the internship program will involve the following steps:

● Students will submit their applications, including a resume, cover letter, and

transcripts, to the Internship Coordinator at SEBI, University of Guyana.

● The Internship Coordinator will review the applications and forward the most

qualified applicants to the internship supervisor for further review.

● The internship supervisor will conduct interviews with the applicants and select

the most suitable candidate.

● The Internship Coordinator will notify the selected intern and provide information

on the start date and other details.

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 Evaluation of the Internship Program

The Internship Coordinator will conduct an evaluation of the internship program

at the end of internship. The evaluation will include feedback from the intern, the

supervisor, and the Internship Coordinator. Based on the results of the evaluation,

changes and improvements will be made to the program as needed. The evaluation of the

Internship Program is critical to ensure its effectiveness and make necessary

improvements in the future. The following methods will be used to evaluate the program:

7. Student evaluations: At the end of the internship, students will be asked to complete

a comprehensive evaluation form, which will capture their overall experience,

including the relevance of the internship to their academic and career goals, the

quality of supervision and support they received, and any other feedback they wish

to provide.

8. Supervisor evaluations: Internship supervisors will also be asked to complete an

evaluation form, providing feedback on the performance and contribution of the

intern, as well as suggestions for improvement.

9. Performance assessments: Interns will be regularly assessed by their supervisors

based on the work they complete, their ability to meet deadlines, and their overall

professional conduct. This will provide valuable information on the effectiveness of

the Internship Program and the areas that need improvement.

10. Focus groups: Focus groups will be conducted with past interns and supervisors to

gather qualitative data on their experience with the Internship Program. This will

provide insight into the effectiveness of the program, areas for improvement, and

the impact of the program on student career development.

150
 11. Alumni Tracking: The School of Entrepreneurship and Business Innovation will

track the career progress of graduates who have completed the Internship Program

to determine its impact on their employment prospects and long-term career

success.

The results of the evaluation will be used to make necessary improvements to the

Internship Program and ensure that it continues to provide a valuable learning experience

for students and contribute to their career readiness.

Conclusion

In conclusion, the Internship Program for the Degree in Accounting Program at the SEBI

at the University of Guyana was designed to offer students practical experience in the

accounting industry and prepare them for their future careers. This will be achieved

through partnerships with leading accounting firms and businesses, enabling students to

apply their classroom knowledge in real-world settings, acquire valuable skills and

knowledge, and establish professional networks that can support their future career

growth.

The Internship Program will be open to all eligible students in the Degree in

Accounting Program and provided a variety of compensation options, including stipends

and other financial support, as well as on-the-job training and experience. The Internship

Program Committee supervised the program, providing guidance and support to students

throughout their internships, and ensuring that all participants received fair and equitable

compensation for their work.

151
 If a student in the Degree in Accounting Program at SEBI is interested in

participating in the Internship Program, they were encouraged to contact the Internship

Program Committee for more information and to discuss their options. With SEBI's

dedication to innovation in higher education and its emphasis on producing job-ready

graduates, it served as an excellent platform for launching a career in accounting.

152
 APPENDIX I

ASU INSTITUTIONAL REVIEW BOARD APPROVAL

153
154
155
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