Assessment of Internship Experiences and Accounting Core Competencies

This article presents examples of assessment tools created as part of an internship program that have been integrated into program assessment. Although these tools represent only part of the multiple assessment activities and measures used in the assessment process for accounting majors at Southeast Missouri State University (SEMO), these tools comprise an important component of that process and provide data not easily obtained through other means. The interaction and evaluations that occur among students, practitioners, and faculty during and at completion of the internship can be invaluable in measuring outcomes of the internship program and the professional competencies required for entry into the accounting profession. In addition to the on-site internship experience that must involve a relevant professional experience, student interns at SEMO must maintain a diary/journal of activities and of the learning which they believe is occurring; send bi-weekly e-mails to the on-campus coordinator concerning activities and progress; undertake a self-assessment survey, compose a written paper concerning the internship experience and the profession, and make an oral presentation to students, faculty, and others interested in the internship experience. Employing supervisors also complete evaluations/surveys. Information gathered from the use of these tools has provided important insights from the perspective of the student intern and the external internship supervisor. That feedback has been available for use in promoting and improving the internship program as well as the overall program for accounting majors. By sharing the tools used in evaluating the internship experience, students' learning, and satisfaction with the internship program, the author wishes to acknowledge how the assessment of internship experiences and students' performance can provide valuable data for analysis, discussion, and possible action. The tools shared in this article can be adapted by faculty at other institutions to focus on the mission, goals, and objectives of their programs and could be integrated with the AICPA Core Competency Framework for Entry into the Accounting Profession, core competency models designed by other international, professional organizations, and assessment activities for accreditation.