Abstract The article focuses on a study made at the University of North Dakota which was designed to arrive at an evaluation of the internship plan as it is employed in public accounting and to develop current data concerning ways in which internship programs are operated and the extent to which they are offered. Accounting professors expressed the opinion that the internship program does strengthen relationships between practitioners and members of the accounting faculty. Ninety-nine per cent of the participating former interns would encourage present-day students to engage in similar programs. The guidance value of internships was demonstrated, as 9 out of 10 former interns indicated that these programs either heightened or reduced their interest in public accounting as a career. In a majority of the cases, students received valuable experience in participating in interviews prior to placement. Orientation programs proved to be valuable, interns were shown to be profitably employed in auditing or accounting duties 80% or more of the time. Seminars held in connection with the internship were not so effective as they should have been.
Ross E. Lowe (Fri,) studied this question.