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In today's competitive job market, internships have become an integral component of higher education, particularly in professional fields such as accounting. It provides experiential learning opportunities bridging between academic theories and practical applications to allow students to gain firsthand experience and insight into their chosen careers. Recognizing the importance of internships in equipping students with the competencies needed, the study aims to explore the internship experience of accounting students relating to skills development and career prospects. The study further examines the impact of internship placement institutions on skills development, namely technical, functional, and soft skills, as well as future career prospects and incentives. Data were gathered using questionnaires distributed to accounting students who completed six-month internships across various institutions. The findings suggest that while accounting and audit firms enhance technical skills, other aspects of professional growth are not heavily dependent on the type of internship institution. This study offers valuable insights for policymakers, academic institutions, employers, and students, emphasizing the need for strategic internship placements to optimize accounting professional skills and better prepare students for the demands of the accounting profession
Saidin et al. (Thu,) studied this question.