Jack E. Kiger
University of Tennessee
Keith G. Stanga
University of Tennessee
Abstract: Internships, and the permanent job placements that are frequently associated with internships, are important outcomes of accounting programs. This paper presents a case study of the experiences of one university with two accounting internship programs for undergraduates. One program is for juniors and focuses primarily on industry, while the second is for seniors and focuses mainly on public accounting. We believe that having an industry internship program followed by a public accounting internship program is a reasonably innovative advance in accounting education. Both programs have operated for several years and are voluntary in the sense that internships are not required to earn a degree. Each program typically has between 40 and 60 full-time, market-compensated interns. Comments about the two programs from our major constituent groups have been extremely favorable.
By describing the experience of one school over time, we hope to identify important elements that educators at other schools may wish to consider when setting up or modifying accounting internship programs. The paper addresses elements that have worked well at our university as well as aspects that needed to be changed. An aim of the paper is to promote discussion about internship programs at the American Accounting Associations National Meeting in August 2003. Through discussion, attendees may share insights learned through experience at their own universities.
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