The Effect of Learning Modality on Internship Performance: A Quantitative Study of Accountancy Interns

This quantitative study investigates how learning modalities—online versus face-to-face instruction—affect the internship performance of accountancy students at Negros Oriental State University (NORSU). Guided by Kolb's Experiential Learning Theory, the study compared the performance of two batches of graduates using data from standardized employer evaluations. The Mann-Whitney U test was used to assess differences in technical, personal, and interpersonal skills. Results showed that face-to-face learners outperformed their online counterparts in teamwork, communication, and applied knowledge. The study contributes to post-pandemic curriculum design by highlighting the role of instructional modality in internship outcomes and professional readiness.