0% found this document useful (0 votes)
30 views34 pages

Jmbe.2024.0028 On The Job+Training+Experiences Fuentes

This study investigates the on-the-job training experiences of accounting interns from the 2022-2023 graduating class, focusing on their professional development and the challenges they faced during their internships. The findings highlight the importance of immersive training and practical application in enhancing workplace skills, professionalism, and adaptive resilience, while also identifying common challenges such as unfamiliar tasks and social skill difficulties. The research underscores the significance of OJT in preparing students for their careers by combining academic knowledge with practical experience, ultimately contributing to their readiness for the accounting profession.

Uploaded by

smurfngetivac
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
30 views34 pages

Jmbe.2024.0028 On The Job+Training+Experiences Fuentes

This study investigates the on-the-job training experiences of accounting interns from the 2022-2023 graduating class, focusing on their professional development and the challenges they faced during their internships. The findings highlight the importance of immersive training and practical application in enhancing workplace skills, professionalism, and adaptive resilience, while also identifying common challenges such as unfamiliar tasks and social skill difficulties. The research underscores the significance of OJT in preparing students for their careers by combining academic knowledge with practical experience, ultimately contributing to their readiness for the accounting profession.

Uploaded by

smurfngetivac
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 34

www.journaljmbe.com ISSN: 2605-1044 Published by Academia Europea de Dirección y Economía de la Empresa.

This is an open access article under the CC BY-NC license.

An inquiry on the on-the-job training experiences of accounting interns


Describiendo las experiencias de capacitación en el trabajo de los contratados

Erica Angela A. Fuentes


https://orcid.org/0009-0002-3563-0996 (ORCID iD)
Saint Columban College (Philippines)

Kizzie Deannise G. Javier


https://orcid.org/0009-0000-9853-6433 (ORCID iD)
Saint Columban College (Philippines)

Keith Lee B. Jimenez


https://orcid.org/0009-0007-6571-2067 (ORCID iD)
Saint Columban College (Philippines)

Genesis B. Naparan
https://orcid.org/0000-0003-2335-2757 (ORCID iD)
Saint Columban College (Philippines)

Fuentes, E.A.; Javier, K.D.; Jimenez, K.L.; & Naparan, G. (2024). An inquiry on the on-the-job training experiences of
accounting interns. Journal of Management and Business Education, 7(3), 492-525.
https://doi.org/10.35564/jmbe.2024.0028
*Corresponding author: fuentesericaangela15@gmail.com
Language: English
Received: 08 Nov 2023 / Accepted: 3 Oct 2024

Funding. The authors received no financial support for the research, authorship, and/or publication
of this article.
Ethical Statement. The authors confirm that participants are given written consents to sign,
signifying the willingness and voluntary choice to participate in the study.
Declaration of conflicting interests. The authors declared no potential conflicts of interest with
respect to the research, authorship, and/or publication of this article.
CRediT author statement. Erica: Methodology, Investigation, Data Curation, Formal Analysis,
Writing-Original Draft, Writing- Review and Editing, Resources, Visualization. Kizzie:
Conceptualization, Investigation, Data Curation, Formal, Analysis, Resources, Writing-Original
Draft, Writing - Review and Editing, Visualization. Keith Lee: Writing-Original Draft, Formal
Analysis, Resources, Genesis: Supervision, Review and Validation.

492
ABSTRACT
This study examines the experiences of accounting interns during their On-the-Job Training
(OJT) program in accounting firms, banking institutions, and government agencies. The research
participants, who graduated from the accountancy program in 2022-2023, have completed the OJT
program and are currently employed. Using the cognitive apprenticeship theory, the researchers
explored the experiences of interns in their PJT. During their OJT, the accounting interns
experienced immersive training, practical application, and interactions with colleagues. The on-the-
job training experiences of the Accounting Interns contribute to their overall professional
development and personal growth through building professionalism, developing workplace skills,
employing adaptive resilience, and cultivating reflective learning. The OJT experiences prepare the
Accounting Interns for their current job because they have developed positive workplace behaviour
and efficiency. The challenges encountered by the Accounting Interns during OJT are unrelated or
unfamiliar tasks, problems with social skills, difficulty in task organization, and difficulty adjusting to
work culture and protocols. Accounting Interns cope with the challenges during their OJT through
self-initiated learning, seeking help from colleagues, building confidence, time management, and
observing professionalism. Furthermore, the OJT program combined academic knowledge with
practical skills to improve students' career readiness. The experience prepared them for
professional challenges in their fields. The findings of this study contribute to the exploration of the
accountancy students during their OJT. Moreover, other students can find ways on how to deal
with encountered problems as they undergo the OJT program.

Keywords. Accounting Intern, On-the-Job Training, Training Experience, Professional


Development, Internship Challenge

RESUMEN
Las pasantías brindan a los estudiantes la oportunidad de aplicar conocimientos teóricos,
mejorar habilidades esenciales y explorar posibles trayectorias profesionales. Este estudio se
centra en las experiencias de capacitación de pasantes de contabilidad en empresas, instituciones
bancarias y agencias gubernamentales. Utilizando un enfoque de estudio de caso, se empleará
un análisis cualitativo para describir las experiencias durante la Capacitación en el Trabajo (OJT)
de aquellos que se graduaron en el año académico 2022-2023 y que actualmente están
empleados. Durante su OJT, los pasantes de contabilidad experimentaron capacitación inmersiva,
aplicación práctica e interacciones con colegas. Estas experiencias contribuyen al desarrollo
profesional y al crecimiento personal al fomentar el profesionalismo, el desarrollo de habilidades
laborales y la aplicación de la resiliencia adaptativa. Preparan a los pasantes para sus trabajos
actuales al cultivar comportamientos positivos y eficiencia en el entorno laboral. Los desafíos
durante el OJT incluyen tareas no relacionadas, problemas sociales, dificultades organizativas y
adaptación a la cultura laboral. Los pasantes enfrentan estos desafíos con aprendizaje
autodirigido, buscando ayuda de colegas, construyendo confianza, gestionando el tiempo y
observando profesionalismo. El programa OJT mejora la preparación profesional al combinar
conocimiento académico con habilidades prácticas, proporcionando a los estudiantes experiencia
práctica para enfrentar desafíos en sus campos elegidos. En síntesis, este estudio destaca la
importancia de las pasantías como un puente efectivo entre la teoría académica y la aplicación
práctica, mejorando significativamente la preparación y el desarrollo de los estudiantes para sus
futuras carreras profesionales.

493
Palabras clave. Becarios de contabilidad, Formación en el puesto de trabajo, Experiencias de
formación, Desarrollo profesional, and Retos de las prácticas

INTRODUCTION

Every educational establishment must ensure its graduates are employable and prepared to
enter the real world after graduation (Diokno & Peprah, 2021). Because of this, it is crucial to
prepare students while in college. They must develop soft learning skills, which are helpful during
an internship. Soft skills are social behavior traits that include communication skills and leadership
potential (deRidder et al., 2014) and relate to attitudes and intuitions (Martin & Pear, 2007). Soft
skills are crucial in all circumstances, not just in dealing with clients and customers but also in
interacting with co-workers (Highhouse et al., 2016).
Technical skills are knowledge and abilities required to complete particular activities, which are
usually valuable and related to mechanical information technology, math, or science (Perry &
Haluska, 2016). These skills are essential as students can apply what they learn in class in a
practical setting via internship (Mello, 2006; Mrvica, 2007).
An increasing number of educational institutions claimed that internship programs are an
excellent way for students to prepare for their careers and professional lives. They provided
students with practical job experience (Anjum, 2020). Students participating in internship programs
scored well on every aspect of the job preparation construct. They were aware of what their
employers expected of them in the workplace. They could successfully utilize the fundamental
academic abilities, higher-order abilities, and professional skills needed by employers on the job.
They prioritized intrinsic incentives over extrinsic ones (Kapareliotis et al., 2019).
On-the-Job Training (OJT) is a three-way partnership that includes higher education (university
or college), industry partners (employment site), and student interns (Dean et al., 2019). It serves
as a prelude to actualizing students' capacity concerning rational thinking and problem-solving
learned throughout all the practices conducted during the lower year level. It exhibits students to
be prepared and hands-on in using their competencies and skills, pointing to a familiarity with the
industry. The term "On-the-Job Training" (OJT) refers to activities done at a person's place of
employment to enhance the knowledge and abilities needed by staff members to carry out a
particular task inside the workplace (Vasanthi & Basariya, 2019).
This program aids in strengthening skills, boosting confidence, helping students understand the
values of the field, learning to communicate, and facilitating the students' career growth. Hands-on
Training or On-the-Job Training (OJT) is the most efficient way to help students enhance their
competence and skills; the method exposes students to several fields and learning (Bala et al.,
2010). Internships are a crucial part of bolstering students' lectures in theories in the classrooms
(Baker et al., 2000). Therefore, in participation with the industry partners, students are exposed to
the actual workplace and given a task about their respective courses.
An industry is a classification that refers to groups of companies that are related based on their
primary business activities. According to the Commission on Higher Education (CHED)
Memorandum No. 104 Series 2017 Section 2, they produce goods or related services within an
economy. Moreover, the industry partners have settled their roles and responsibilities and provided
rules for any circumstance during On-the-Job Training (OJT). Industry partners include but are not
limited to government agencies, accounting firms, and banking institutions. Despite the company
supervisor's expectation for students to be more creative and possess cognitive skills, they regard
students as having good social skills and easily fitting into the company's culture (Grande &
Estebanez, 2020). It signifies that they anticipate the students' competencies with assistance from
the said industries be more equipped for the actual work. In other research, trainee characteristics

494
are the qualities that trainees bring to the training circumstances (Sahoo & Mishra, 2019; Wen &
Lin, 2014).
On-the-Job (OJT) is one basis for the student’s progression, which is essential when they are
finished and equipped to confront their career path or the actual field. Participating in these
programs also helps students learn skills that are more difficult to teach in traditional classroom
settings, like working with peers and taking responsibility for others, understanding the protocol or
etiquette needed in particular professional settings, and acting appropriately when interacting with
mentors or supervisors in situations that mimic a future work relationship. Students gain confidence
as they prepare for and decide on their future career routes thanks to this hands-on experience. In
addition, experience learning programs offer students an opportunity to work on skills that are
difficult to duplicate in typical classroom settings but will be necessary for success in their
employment after graduation, in addition to enhancing their analytical abilities (Bradberry & De
Maio, 2018).
Students will progress in the industry, become accustomed to the work culture, attain more
confidence, establish social interaction skills, carry out problem-solving activities, and yearn for
accomplishment in a career when students obtain positive learning experiences (Karunaratne &
Perera, 2019). However, not all encounter the same when compared to the time CoViD-19 entered
the scene. The pandemic impacted remote working and learning worldwide, considerably disturbing
internships, resulting in fewer positions and necessary adjustments to the internship scope (Chien
Teng et al., 2022).
In the National context of the Philippines, this Training is mandated by the Commission on
Higher Education (CHED) Memorandum No. 104 series of 2017 Section 1, providing students an
opportunity to complement their formal learning with practical knowledge, skills, and desirable
attitudes and to attain hands-on experience in recognized Host Training Establishment (HTE). On-
the-Job Training occurs in the employee's regular working environment, allowing students to
acquire all the skills and knowledge needed (Ibrahim et al., 2020). said it effectively equips students
with the necessary skills and knowledge for their future careers. Through OJT, students improve
their possibilities for future employment and professional advancement (Delelis, 2016).
Learning outcomes and job performance are the two standard measures of training
effectiveness (Ibrahim et al., 2020). Training outcomes can either be qualitative (acquiring
knowledge and skills) or quantitative (financial performance and training marks), which refers to
training goals (Tziner et al., 2007). To further improve future training, the learning outcomes assess
what students have learned and have not (Kraiger et al., 1993). It conveys that achieving positive
outcomes requires appropriately selected industry partners and proper task assignments.
Choosing an internship site is one of the phenomena that students face. The students choose
the training ground, and their tasks will be determined by what company or management assigns
them. Students pursuing accounting will choose a job related to their studies, such as working for
an accounting firm, a bank, or the government. These following multi-group job duties will help
undergraduate accounting students prepare for their chosen careers in the future and serve as a
guide for their personal growth. The conflict arises when a student fails to select a facility that fits
the course. Industry partners seek to increase students’ abilities to be better and learn more
effectively and independently, which enhances their employability and attitudes toward work
(Matriano et al., 2021). In default of this causes a disadvantage for the student, examining the Multi-
group (Government Agency, Accounting Firms, and Banking Institution) impact on student’s skills,
knowledge acquisition, and overall professional growth is necessary. One study sought to address
the research gap surrounding trainee-related factors and their impact on the effectiveness of OJT
programs (Amoguis et al., 2019). By addressing this research problem, filling the gap provides
valuable insights that can inform curriculum development, instructional strategies, and policy-
making in accounting education.

495
As part of the Academe-Industry linkage, one of the institutions here in Pagadian City offers an
Internship program to Accounting students as part of the curriculum requirement (CHED MEMO
No. 104 Series 2017, Section 9). This institution prepares to assist in fostering, administering, and
guiding students in developing their professional growth and providing them with opportunities to
work in a position that will test their abilities and knowledge connected to their chosen path.
Students begin their On-the-Job Training during their first semester of the academic year. The
duration of the internship program shall be up to a maximum of five months under the approved
curriculum (CHED MEMO No. 104 Series 2017, Section 11). Students must complete the internship
as one of the subjects this semester since each student will train in a different setting.
There has been much study on the perceptions and immediate impacts of On-The-Job (OJT)
programs for accounting students, but the long-term effects of OJT on graduates' career paths and
job satisfaction should be known more. It would benefit accounting education institutions,
companies, and governments to understand better how internships affect graduates' professional
growth over time. Furthermore, evaluating factors that support long-term career success and job
satisfaction among accounting students who participated in training might help identify best
practices for creating and implementing efficient OJT Programs in the accounting field. The
researchers are mainly concerned with the responsibilities and applicability of tasks assigned to
accounting interns throughout their On-the-Job Training program and accounting students'
perceptions of the first semester OJT Program. The researchers seek to discover if various task
assignments from multigroup organizations provide the same significant task to their professional
development.
Based on the literature, there are some studies exploring the OJT of students. However, there
were limited studies highlighting the OJT experiences of accounting students. Furthermore, none
of them sought to compare the OJT experience from different agencies such as accounting firms,
government agencies, and bank institutions. Thus, the motivation for undertaking this study stems
from recognizing the critical role that accounting education plays in producing competent
professionals who can contribute to the economic growth and development of the Philippines. This
research provides valuable insights that can inform curriculum development, instructional
strategies, and policy-making in accounting education by describing accounting interns' On-the-
Job Training experiences. The findings of this study can contribute to the continuous improvement
of accounting education programs, enhance students' readiness for the accounting profession, and
ultimately support the economic growth and development of the Philippines. The researchers can
determine whether or not an On-the-Job (OJT) program will genuinely help Accounting Students in
the development of their abilities as well as their expertise in their preferred field of work. Since
only some students are still determining their intended tasks and where their OJT will occur, this
goal is to inspire students to become prepared with the knowledge and skills needed to decide on
their professional path and progress as accountancy students.
This research is grounded in the Cognitive Apprenticeship Theory by Collins et al., (1989). The
theory proposes that learning and growth occur through apprenticeship-like experiences, in which
learners learn from experts through observation, guidance, and practice. The Cognitive
Apprenticeship Theory offers a framework for comprehending the acquisition and development of
accounting skills and competencies among students, particularly in the context of On-the-Job task
assignments. Task assignments in a professional environment allow students to participate in
realistic, practical duties with the support and mentorship of experienced professionals who
presume the role of cognitive apprenticeship providers.
Following the cognitive apprenticeship theory, the study aimed to answer the central question,
“How do accounting interns describe their experiences during their on-the-job
training?” Furthermore, this study explored answers about the accounting interns’ experiences in
their OJT, the contribution of the OJT to their professional development and personal growth, the

496
ways how the OJT experiences prepare them for employment, the challenges encountered during
the OJT program, and the ways these interns deal with their encountered challenges.

METHODOLOGY
Research Design
The Researchers adopted the qualitative Case Study method using the Merriam approach to
describe the Training Experiences of Accounting Interns. A case study is an in-depth exploration
of a "contemporary phenomenon" in its actual setting. It also allows gathering many types of
information, including documents, interviews, observations, surveys, and others, with regards to
the situation and gives a chance to a closer look at the organization of an individual, as well as their
internal operations and interactions with others (Schoch, 2020). For this study, the researchers
used multi-cases namely the accounting interns assigned in accounting firms, in government
agencies, and banking institutions. The study aimed to analyse the experiences of interns when
assigned in different agencies.

Research Environment
The research was conducted at different firms and organizations in Pagadian City, including
accounting firms, banking institutions, and government agencies. This research environment is
selected based on its relevance and significance within the context of research problems. It gives
a setting for describing the perspectives and experiences of accounting students on On-the-Job
Training. The research problem is commonly observed in the study's environment due to including
On-the-Job Training as an integral part of the accounting curriculum. By focusing on these firms
and organizations, the study can understand how these tasks influence the development of
accounting students.

Research Participants
The Purposive sampling technique was used for this study. Purposive Sampling is a sampling
technique to select participants based on specific characteristics or criteria relevant to the study's
objective. The research participants of this study were determined based on the following sampling
criteria. Firstly, the participants must graduate from the accountancy program to ensure they have
a background and understanding of accounting concepts. Secondly, the research participants
completed an On-the-Job training (OJT) program and coursework aligned with the accounting
curriculum. Lastly, participants must be employed to describe the program's applicability. The
criteria proved that the participants have experience in internships or practical exposure in different
institutions such as accounting firms, government agencies, and banking firms. The study aims to
gather significant and relevant data by carefully selecting participants who meet specific criteria. It
enables an in-depth assessment of the influence of on-the-job task assignments on the
development of accounting students.
The study's target participants are individuals who have graduated from the accountancy
program, completed the On-the-Job Training (OJT) program as part of their academic curriculum,
and are currently employed. Participants are selected based on their availability and voluntary
commitment to engage in the study. Multigroups consist of Accounting Firm, Government Agency,
and Banking Institution. There are a total of 9 participants involved in this study, each contributing
valuable insights based on their experiences and perspective. To identify, there are three
participants each Multigroup. The basis for selecting participants in Multigroup are based on the
participant’s On-the-Job Training placement during their internship, not on the current placement
of the participant’s job.

497
Research Instruments
The researchers are the main instrument of this study, guided by an interview protocol. To begin,
the researchers have utilized different methodologies to gather data from the participants to
examine the influence of on-the-job task assignments on the professional growth of accounting
students. The research instruments used for this study include an interview guide, observational
notes, and audio and video recordings. The interview guide comprises a series of open-ended
questions to explore the participants' experiences, perspectives, and insights about on-the-job task
assignments and their influence on personal growth. The interview guide was formulated to be
easily understood by the participants, thus encouraging effective communication and
understanding. The interview guide questions were designed to correspond with the specific
research questions articulated in the problem statement. Furthermore, the researchers ensured
that interview protocol focused only on the experiences of the research participants.

Data Gathering Procedure


The process of gathering the necessary information for this study first consisted of requesting
permission to conduct the research from the appropriate authorities. The researchers sought
approval for the study by contacting their respective academic Institutions, departments, or ethics
committees. The research's purpose and objectives were communicated effectively, and all
necessary paperwork or documentation was completed. After getting the needed permissions, the
researchers began recruiting participants. The study focused on individuals who have completed
an accountancy program and obtained a degree. The researchers used various methods to
ascertain and extend invitations to potential participants, including but not limited to establishing
communication with alum associations, connections with accounting firms, and utilizing social
media platforms.
After receiving confirmation of the graduates' participation, the researchers arranged individual
interviews with each participant. The interviews were conducted in a setting that prioritizes privacy
and comfort, out in a setting that prioritizes privacy and comfort, safeguarding confidentiality, and
fostering an environment conducive to open and honest communication. The researchers
employed an unstructured interview methodology, which enabled them to conduct a
comprehensive and open questioning into the participants' experiences and perspectives regarding
the impact of on-the-job task assignments on their personal growth and development.
During the interviews, the researchers engaged in active listening, used engaging inquiries, and
developed an atmosphere that encouraged participants to express their thoughts, insights and
provide examples about their task assignments in the workplace. The interviews were recorded in
either audio or video format, with the prior permission of the participants, to ensure the precise
documentation of the data for later analysis. Additionally, the researchers developed a language
that the participants understand. Suppose the participants mainly speak a language different from
the language in which the Researcher is fluent. In that case, the interview guide was translated into
the vernacular to guarantee clear communication and an accurate understanding. The problem
statement served as the basis for the interview guide, which was modified to answer the research
questions provided in that document. The participants' experiences with on-the-job task
assignments, the skills and information obtained via these assignments, their opinions of the value
of their professional growth, and any problems or advantages they faced will be some of the
subjects that will be covered in this process.
The researchers compiled and arranged the interview data after the data-gathering phase. They
subsequently used tools for qualitative data analysis to find recurrent themes, patterns, and insights
in the data. The data was encoded, categorized, and interpreted as part of this procedure to
conclude pertinent to the study goals.
Data Analysis

498
Analyzing data through Merriam's Approach to Case Study uses "constructivism," which is
appropriate to the study. She stated that all forms of qualitative research are founded on the
fundamental philosophical assumption that people's interactions with their social environments
construct reality (Merriam, 1998). This approach means that the qualitative Researchers aim to
understand the meaning, knowledge, or intent people construct. Merriam explained that the
Researchers create a reality specific to the research situation, which interacts with how other
individuals see or interpret their experiences.
To arrive at the categories, the researchers employed the coding process. The researchers
started with the open coding of the individual transcripts. From the open codes, they employed
axial or focused coding to establish patterns in the data. From there, the different categories
emerged. As the researchers came up with categories, they made sure that their category naming
is aligned with the Merriam’s criteria of category generation.

Ethical Considerations in Research


Ethical consideration in conducting qualitative research is necessary to ensure transparency
and effective communication between the Researcher and research participants (Husband, 2020).
Here are some principles that researchers must observe to conduct a good interview and obtain
information effectively:
Confidentiality. Researchers make sure that research participants' privacy is kept confidential,
and the utilization of their responses in this interview will only be confined to research purposes.
Informed consent. The researchers asked each accounting graduate if it was okay to answer
the interview provided the research adviser signed a letter.
Voluntary Participation. No one should feel forced to participate in something it does not want
to. It was allowed to accept or reject an interview with the researchers. If not, the researchers
respected its decision and will proceed to other respondents who agree.

RESULTS
The responses obtained in the interview form the basis for this section of the study, which
describes the accounting intern's training experiences and the stages they go through to complete
their Internship. The researchers conducted an empirical investigation to analyze the experiences
of accounting interns during their On-the-Job Training (OJT). This study aims to gain insight into
accounting interns' on-the-job training (OJT) experiences across different organizations. The study
included accounting interns who completed on-the-job training (OJT) as a requirement for their
education or professional development. The researchers assigned each participant a distinct code
to protect confidentiality, such as A0# (Accounting Firm), B0# (Banking Institution), and G0#
(Government Agency).
This study examines the experiences of accounting interns during their on-the-job training (OJT)
to understand the challenges, learning opportunities, and skill development during this important
phase of their education and professional growth. The researchers aim to address the key
questions outlined in the statement of the problem, shedding light on various aspects of the
accounting internship experience. The following sections highlight the Statement of the Problem
(SOP) Experiences of Accounting Interns, the Internship's contribution to overall Professional
Development and Personal Growth, the Significance of Internship for Interns' current job,
Challenges encountered during Internship, and Accounting Interns' Coping Mechanism to their
Challenges.

Experiences of Accounting Interns


Interns can obtain experience or fulfill criteria for their courses or programs by participating in
an accounting internship at a place of business that is related to their studies. The responses were

499
provided to give the information necessary for understanding and identifying the experiences of
accounting interns during On-the-Job Training. After the conducted interview, these subcategories
emerged which are Immersive Training, Practical Application, and Interaction with Colleagues.

Immersive Training
The first subcategory that emerged from this category is Immersive Training. It focused on
exploration of hands-on, practical learning in a real work environment. This subcategory is essential
for a comprehensive training approach, as it enables participants to gain practical skills and
valuable insights that can be directly applied in real-world situations.

Case 1:
"My coworkers taught me the real-time process on how to prepare Financial
Reports, that includes, scanning of firm's Bank and Other Financial Statements,
organizing a Chart of Accounts uniquely for the business' nature of
transactions, Categorizing each transaction to its proper line account, Book
Reconciliation, and Auditing." - A01

"During our on-the-job training, we all have our first-time experiences, and, in
my case, it was a first for me to use accounting software such as QuickBooks,
Xero, etc." - A02

Case 2:
“I interned at Landbank in Pagadian. My main job was to assist the assistant
manager at that time. Usually, I would encode and print things for her like
refunds, lost cards, transfer of funds, and any mailings to be sent to other
branches. That's what I mostly did. Additionally, I arranged confidential and
other related bank documents under her supervision. But that's not all I did; I
also assisted in preparing transaction documents. We had a new account
section where we opened accounts at Landbank. There were specific
requirements that clients needed to provide, and we guided clients on what they
needed to do, what forms to fill out, and typically prepared the necessary
documents for them.” - B02

Case 3:
"Regarding specific experiences, about half of our internship involved clerical
work, paperwork, and data encoding for clients. However, in the marketing
department, we were more involved in directly assisting clients with their
accounts.” - G01

“They didn't place me in the (accounting) department; their accounting office is


quite small. Instead, they assigned us to the customer service part, where the
tasks were less related to accounting. It was more about customer service and
working with computers because SSS has shifted most of its processes online,
including account creation and all things related to SSS. So, I mostly
experienced customer service tasks, with very little related to accounting.” -
G02

"I've done my OJT in the Philippines Statistics Authority and was assigned to
the Admin Department. Our task involves assisting them with paperwork like

500
arranging some surveys since PSA is more on statistics, they collect and
analyze surveys.” - G03

Based on the responses from the participants, it indicates that work settings in accounting firms,
bank institutions and government agencies may vary due to exposure to real-world environments.
However, they have in common tasks that accounting interns can apply accounting principles to
perform common tasks, which helps them gain practical experience in their respective fields. Based
on the accounting interns' responses about their experiences reveals that they engage in real-world
scenarios. It shows that the nature of the departmental placement and industry specifics
significantly influence the intern's experiences. In Case 1, the interns gained valuable experience
in financial reporting and using accounting software, which aligns with standard accounting
responsibilities. Case 2 demonstrates a diverse range of tasks within a banking setting,
encompassing clerical duties, customer service, and accounting-related responsibilities. However,
Case 3 illustrates the significant variation in an intern's experience within a single organization. One
intern performed clerical tasks and encoded data, while another had limited experience in
accounting, indicating the impact of departmental assignments.
The Accounting Internship Instructor observes the improvement in the quality of tasks assigned
to accounting interns compared to the past. Before, interns were assigned tasks that were not
directly related to their chosen field. Their observations highlight a favourable shift towards giving
interns more relevant and meaningful work, connecting their tasks with the actual demands of the
accounting profession. It is crucial to understand whether the industry partner is doing their part to
allow the student or trainee to work with the particular department or area where they can best
apply the theories, principles, and concepts learned in the classroom. In order to ensure that the
trainees are learning effectively, it is also essential to determine whether they will be supervising
the student or trainee throughout the on-the-job training program, according to Matriano et al.
(2021).

Practical Application
The subcategory of "Practical Application" is the second category and provides accounting
interns with the chance to apply their theoretical knowledge gained from academic studies to real-
life situations and tasks. Below are the following evidence statements:

Case 1:
"Substantially, I was able to experience some of the things that our professors
discussed from the Accounting Textbooks." - A01

"The experience was quite fun because I really did learn a lot and I was able to
apply the things I've learned in the classroom." - A02

"In the classroom, we only know the standards, but when it comes to work, we
apply what we have learned. I have a part-time job, and my work was converted
into OJT because it is related to my course. I have experienced using software
like QuickBooks, and I had difficulties because in accounting, there are different
perspectives we have in the bank and the books, and since I was new to the
software.” - A03

Case 2:
“Many like being there; school is quite different from actual work. So, during our
OJT, they introduced us to the balance sheet and the ledger and how to create
them. For instance, if it doesn't balance, what steps to take to reconcile it. There

501
are also accumulations, their daily accumulations, and they also have balance
sheets every month, which they need to reconcile daily, and they call these
"accums." - B01

Based on the data provided by the participants, the experience of an accounting intern during
their internship involves applying theoretical knowledge to real-world situations. Case 1 points out
interns' successful application of theoretical knowledge gained in the classroom with practical skills
in a professional setting. They described occasions when they faced self-doubt but found it
beneficial for learning and applying their knowledge to real client services. Case 2 emphasizes the
contrast between classroom education and the complexities of the work environment. The
Internship provided practical experience in tasks such as balance sheet preparation, ledger
management, and reconciliation, highlighting the significance of applying theoretical knowledge to
real-world accounting responsibilities. These cases highlight the significant impact of Practical
Application on the experiences of accounting interns, encouraging their growth and development
in the field. In contrast, in Case 3, which pertains to government entities, based on the responses
from the participants in government the subcategory practical application did not emerge in the
same way in Accounting firms and Banking Institutions. Accounting interns in government entities
had less practical application than those working in the private sector. This distinction reveals a
potential difference in implementing theoretical knowledge in government accounting positions.
In accordance with the Cognitive Apprenticeship Theory, developed by Collins et al. in 1989,
these experiences can be further explained. The theory implies that learning in a professional
environment typically corresponds to a cognitive apprenticeship model. In this model, accounting
interns, as novices, acquire knowledge and skills from experienced professionals, acting as
experts, through guided participation and practical application. Cases 1 and 2 illustrate the
apprenticeship model, where interns acquire valuable skills and knowledge by actively participating
in accounting tasks under the supervision of experienced colleagues.
According to Diokno and Peprah (2021), there must be a match between the output of the
tertiary educational institution and the present demands of professionals needed for the labor
workforce. It corresponds to the fact that participants can work within the constraints of the
workplace since they are able to utilize knowledge-based accounting in their respective positions
(Birondo et al., 2024).

Interaction with Colleagues


The third subcategory that emerged is Interaction with Colleagues. This subcategory pertains
to the environment and culture of the workplace, including the friendliness of coworkers and
superiors, among other aspects. The following evidence statement is shown below:

Case 2:
"Regarding interaction with colleagues, It was okay; they were very friendly.
They didn't treat us, the OJT interns, as lower than them; they treated us as
equals.” - B01

"So far, so good since the individual who assisted me in applying there is one
of my family's closest friends; everything is okay. He is one of the workers who
handled us. So, it is okay because we have already established a connection
with one another and with our other colleagues. After all, we have developed
genuine relationships with all of them through time. So, they treated us like we
were fellow employees.” - B03

Case 3:

502
"First of all, I did my Internship at the PAG-IBIG branch in Pagadian, and I was
assigned to the marketing department. My experience there was quite
enjoyable, and I felt lucky because the work culture at PAG-IBIG was excellent.
Their workplace was healthy, not overly strict, and everyone was very friendly.
They always had smiles on their faces, and it was infectious. Even the security
guard would greet you with a "good morning, ma'am.”- G01

"It was good regarding the relationship with our colleagues, since they are fun
to be with, which has become easy in building relationships with them that up
until now, we still have communication from time to time getting some life
updates.” - G03

Interaction with colleagues is practically the same in different offices. The claim of having great
colleagues that lighten their working experiences and be able to compare the knowledge to the
actual working process. The responses of accounting interns highlight various aspects of their
experiences, with work culture being one of the subcategories. The interns experienced positive
views about their workplace environments in this particular subcategory. Participants consistently
observed that their colleagues and superiors were friendly and approachable, highlighting a strong
sense of equality and camaraderie. The interns observed that their colleagues treated them as
peers, building relationships beyond the Internship's boundaries. They described workplaces that
showed a harmonious and welcoming environment, where a balance between discipline and
friendly interactions was maintained. The positive work culture encouraged productivity and
assisted the development of long-lasting relationships among interns and colleagues, which
persisted beyond the internship period.
In contrast in Cases 2 and 3, the interns at the accounting firm in Case 1 failed to discuss the
development of important or long-lasting relationships with their colleagues. The interns in Case 1
experienced a less inclusive and interactive work environment, which hindered the development of
strong relationships and effective communication. The difference in work culture between these
settings creates a clear contrast in the experiences of accounting interns.
It is in workplace communication that the organization comes into being. It helps build a shared
knowledge of crucial work-related issues through workplace communication. Interaction between
parties makes it possible to decide on the meanings of teamwork and establish shared objectives
(Valo & Mikkola, 2020).

Internship's Contribution to Overall Professional Development and Personal Growth


Professional development focuses on enhancing the interns' knowledge and abilities, which
can increase their productivity at work. At the same time, personal growth emphasizes their
communication and social skills and other aspects of their emotional well-being. After the interview,
these subcategories emerged: Building Professionalism, Developing Workplace Skills, Employing
Adaptive Resilience, and Cultivating Reflective Learning.

Building Professionalism
The first subcategory that emerged from this category is Building Professionalism. It includes
creating and enhancing the abilities, attitudes, and behaviours required for success in the
workplace. It includes real-world functioning in a professional context and extends beyond
academic understanding. By exposing people to real-world situations and assisting them in
developing important skills, internships play a critical role in supporting overall career development
and personal growth. The following evidence statement is shown below:

Case 1:

503
"Before, I was very bad in communicating but in our work that time, it was not
an option not to communicate with our clients because we can't do the job
efficiently if we don't communicate with their needs, so it really help my
professional development in a way that I am able to conquer my fear which is
communicating. In terms of personal growth, having to work with different
people pushes me to be better, to work harder and to learn from them. It was
like a taste of reality outside school." - A02

“My professionalism was built in a way of dealing with my co-workers, especially


that we don't have the same perspective in accounting. Example when you are
not available at that time and your client was transferred for the meantime and
during the categorization part, the one who did the work doesn't match with
yours. So, that enters how you deal with the situation, how you would
communicate and brainstorm together to avoid misunderstandings. There are
times also that you will have troubles with your co-worker, especially that my
work was timer and if he got to work late, It would also affect me. So, there's a
point where I understand, however, you need to confront his faults and amends
with it.” - A03

Case 2:
“The majority of the time, as professional development on time management.
We have tasks, such as when I was assigned to a certain assignment, and
these tasks have deadlines that we really need to meet since there are other
things to complete, so time management is crucial.” - B03

Case 3:
“One important aspect I learned was professional networking. I got to meet
many people who could potentially help me in my future career. Then there's
the importance of good communication. Good communication is key to success
in a professional environment. It's better to ask questions and seek clarification
when you're unsure about something rather than pretending you know
everything. We dealt mostly with client details and their loans, so if you make
mistakes and don't clarify with your supervisor, it can be disastrous.” - G01

” OJT, in reality, you can apply there what you learned in school being
professionalism because you will face customers, people so there you can
develop your social skills - there really developed (during OJT) there you will
encounter professionals your conversation not just students but they are
professionals like customers and not just regular people. Also, in the
organization, you have experience as an employer and employee relationship
something like that you can establish.” - G02

“The specific instances during my OJT that shaped my professional


development and personal growth was the relational aspect, how to deal with
people since mostly are professionals. I guess I develop how to build
boundaries around me, to the person who I can be friends with at the same
time maintaining respect having in mind that they are employees and ahead of
us.” - G03

504
Building Professionalism during an internship is a complete approach to personal and
professional growth. It is more than simply looking after the urgent needs of a particular function.
The skills, attitudes, and behaviors developed during this time will greatly influence an intern's
professional path, which also significantly contribute to their overall development. Participants from
Accounting firms illustrate the difficulties of working with different viewpoints in a way that
acknowledges the complexity of business relationships and emphasizes the value of clear
communication in avoiding misunderstanding. This knowledge provides a mature understanding of
the dynamics in the workplace, where addressing and resolving disagreements is an essential part
of development. Accounting firms and Banks participants go into further detail on how job
experiences may transform. The participants from the Government Agencies present larger views
of Professionalism. The participant experiences show a thorough understanding of
Professionalism, demonstrating its extensive nature and significant influence on personal and
professional growth. This category significantly pertained to the interns' comprehensive personal
and professional development throughout their On-the-job Training in every case. In the course of
interviewing one of the internship instructors and drawing from their observations of the interns'
overall personal and professional development, she expressed, "Especially in communication
skills, although it may seem like an exercise in the classroom, the experience they gain during their
internship is quite different. Moreover, the experience of seeking and applying for jobs is crucial.
So, the experience becomes very important because they already know the processes once they
are in the actual field after graduation." This aligns with the participants' statements, emphasizing
that the development of Professionalism is a significant outcome for interns across various sectors,
including accounting firms, banks, and government agencies.
Based on the evidence stated above, these statements show an elaborate and comprehensive
understanding of Professionalism, highlighting its major effect on personal and professional growth,
making it a vital part of the intern's developing path. According to Sultan and Fatma (2021),
Students who have achieved success in school can use internships as practice.to broaden their
knowledge and skills in their field, enhance their ability to make decisions, and progress in their
professional development before they graduate.

Developing Workplace Skills


The second subcategory that emerged from this category is Developing Workplace Skills. It is
essential for both professional and personal development overall. Internships offer a platform for
people to learn, develop, and apply various skills crucial in a professional setting. The practical
experiences the participants gain during their internship greatly aid the preparation for future
employment of the participants. Below are the following evidence statements:

Case 2:
“Yes, it really built my confidence because when we start working, we can
confidently say, "Oh, what will my job be there?" And when you actually work,
like here in the government office (Kapitolyo), I can just say, "I've experienced
this before; I know what it is." So, you don't need to be taught because you
already have that knowledge. I'm grateful that during OJT, they introduced us
to things like the balance sheet and ledger, and whatever else is related to
accounting. It's better to work when you feel like you truly understand because
it benefits us to know what was taught during OJT. It's different from school,
where they only teach you how to balance things, and you need to figure out
where you made a mistake. In the bank, it's different because if something is
wrong, it seems like they force it to balance. Here in the government agency
(Kapitolyo), it's also different because it's computerized now, whereas in the
bank, it's manual. So, you really need to know where to make adjustments. You

505
can't just say, "What's this? What does a balance sheet look like?" At least you
have some knowledge before you dive into the real world.” - B01

“It really gave me confidence because, of course, when you intern at a bank,
you encounter a lot of people or clients. So, you need to present yourself well -
right? When clients ask you questions, you need to answer professionally and
come across as someone working in a bank. It motivated me to be confident in
how I responded to clients.” - B02

“I've learned new skills, especially since they showed us how to request checks,
particularly for scholarships. Therefore, I have learned new skills since they
also help us stand out as prospects if we decide to apply there after finishing
our internship. I am now aware of those with specific tasks and am prepared to
apply to their office in the near future. As a result, I learned a lot there.” - B03

Case 3:
“Yes, it can enhance. Of course, during the internship (OJT), you become
familiar with their processes at that place (SSS). You can even say, "Oh, we
know this," even though you're not a regular employee. We also learn new skills
like that.” - G02

Developing skills is essential for personal and career growth, job performance, and contributing
to the organization's success. The financial institution participants underline the growth of
confidence due to their familiarity with the work's procedure and process. In accordance with the
training time provided by the participants, they developed skills that increased their self-confidence
in carrying out the work given, considering they understood they could accomplish it. Additionally,
as the training progresses, it shapes the participants' client-facing conduct. Social skills are put to
the test, but they persevere to do better. Confidence is not a fixed trait; it can be developed and
strengthened over time. Another participant from the bank also stresses the development of skills
from the coordinated duties while mentioning familiarity with scholarship check requests. It was a
chance for the interns to gain work following their internship because they were already trained in
the job's procedures, which made it simple for the institution to acquire qualified staff. In the
instance of the government, the participant highlights the enhancement in job expertise,
accumulating information on the computerized input of client transactions. This category is
applicable, as indicated by participants' responses from Banks and Government Agencies. To
reinforce the participants' responses, consider the statement from one of the internship instructors,
"In that case, there are indeed applications of skills, and they acquire skills that are not taught in
the classroom." The acquisition of workplace development skills significantly influences interns'
personal and professional growth. On-the-job training may cover only a few potential learning and
skills that our academic curriculum does. These internship experiences serve as a tool for students
to evolve beyond their roles as mere students, preparing them for a professional career in the
future.
Based on the data given, the program helped the interns become more self-assured and
practice effective communication, which is a key skill for personal and professional development.
According to Karunaratne and Perera (2019), Internship programs offer students substantial
advantages in terms of preparing for careers and money and boost their self-confidence and
optimism in continual learning.

Employing Adaptive Resilience

506
The third subcategory that emerged from this category is Employing Adaptive Resilience. It
refers to an individual's capacity to overcome obstacles, grow from failure, and succeed in
challenging work circumstances. Internships considerably aid the building of adaptive resilience,
promoting individual and professional development. The following evidence statement is shown
below:

Case 1:
"My OJT days were filled with fun and "aha" moments that I surely carried as I
moved along my goals in my professional and personal life. Because of those
experiences, I found an opportunity that may help me succeed in life.” - A02

Case 2:
“When we say OJT, there are limitations on what they can assign to us because
we are still students at that time. It's different from actual work, where you might
be asked to do anything that your supervisor tells you. We were at the
Landbank during OJT, and our tasks were quite limited. We mainly printed
accumulations, and after printing them, we would organize them in the morning,
much like sorting accumulations. We would then review the loans in the ledger.
We didn't create them; we were just taught how to balance them. So, I can't say
that it's related to my work now, which is entirely different from my OJT, but it
was still very beneficial. You get to know things like, "Oh, this is what a ledger
is," or "This is how you balance." - B01

“Actually, my internship experience in the marketing department did not align


much with my accounting course since there was not much accounting-related
work there. However, there were still some aspects of accounting that I could
relate to. It contributed to my overall professional development by allowing me
to practice my knowledge and skills in a real workplace. The workplace is quite
different; it's a whole different world. There are things that you don't learn in
class but only when you're on the job.”- B02

The participants' responses exemplify employing adaptive resilience as they adjust to the
responsibilities given to them, learn new practices, and value the practical skills they have
developed throughout their OJT. The participants from Accounting Firm highlight the concept of
adaptive resilience, which refers to the ability to adapt and bounce back from challenges or
setbacks. The participant acknowledges their academic struggles but demonstrates resilience by
finding an alternative path to success. This demonstrates their ability to adapt to their
circumstances and find ways to succeed outside of traditional academic achievements. Their
mindset of not letting academic limitations define their potential showcases their resilience and
determination to overcome obstacles. Other participants considered a marketing internship that
was not specifically related to its accounting courses. It acknowledges the value of the experience
to their overall professional growth despite the need for direct alignment. One benefit of the OJT is
the ability to apply information and abilities, even in a different field. Recognizing that some parts
of the job are acquired through experience strengthens the concept of adaptive resilience in
adjusting to the dynamic character of professional contexts. This category applies to the
participants from the bank. We can observe from statements that despite facing limitations in their
tasks, which may not align with their roles as accounting students, they still acquired new
knowledge. These constraints helped them fulfill their internship responsibilities in that particular
bank. They were stated by the internship instructor, "Perhaps, in their actual work environment,
since students still need to become familiar with the actual work, such as the aspect of receiving

507
compensation and understanding the dynamics of the workplace. Regarding professional growth,
at least there is knowledge about the nature or environment of the workplace." There is a lot to gain
from being an intern, as it influences both personal and professional growth. It goes beyond sticking
to familiar things; it involves actively exploring new experiences.
Based on the data collected above, it focuses on how adaptive resilience transforms interns'
personal and professional development during OJT. A significant attribute beyond particular jobs
is the capacity to adapt to changing responsibilities, acquire new techniques, and apply knowledge
across disciplines. This flexibility helps professionals become more adaptable and resilient and
better able to deal with the continual shift of the work environment. It also helps skills grow.
According to Fischer, Alpert, and Pao (2019), interns' satisfaction with program support for their
well-being can be positively impacted by the normalization of the intern experience and targeted
wellness and resilience exercises.

Cultivating Reflective Learning


The fourth subcategory that emerged from this category is Cultivating Reflective Learning. It is
a dynamic process that enables individuals to build on their knowledge and skills and continuously
improve their professional and personal capacities. It serves as a catalyst for continuous
improvement and development during the course of one's professional life. The following evidence
statement is shown below:

Case 1:
“As a student that does not excel academically, I was able to find my chance to
still strive in my field even without achieving that much in school." - A02

Case 3:
“Our supervisor used to give us feedback every week, individually, about our
performance as interns in their institution. It made me realize where I needed
improvement and what I was doing well. Sometimes, feedback could be
negative, and sometimes it could be positive. The negative feedback served as
motivation for me to do better in the future and avoid making the same mistakes
because they weren't suitable for my job.” - G01

This category is relevant to both accounting firms and government agencies, as indicated by
the statements of participants in various cases. The participant from the accounting firm makes the
implication that these interactions—pleasant or insightful—help people grow personally and
professionally. The participant's emphasis on how these OJT chances offered him the chance to
succeed even if he did not perform well in school is crucial. This is in line with cultivating reflective
learning, which emphasizes having the ability to notice and apply one's experiences in order to
attain goals in the future that go above and beyond the requirements of traditional academic
standards. The internship supervisor's use of a feedback mechanism to give such critiques and
observations makes the reflective learning process evident. The Participant from the Government
mentioned the weekly feedback sessions as a crucial part of reflective learning.
Based on the data collected above, it is clear how important a role of cultivating reflective
learning plays in influencing both personal and professional growth. This learning is made possible
by meaningful interactions and feedback systems during internships. One of the most important
aspects of success outside of the scope of traditional academic results is the capacity to learn from
past experiences and apply those lessons to current and future pursuits. According to (Narayanan
et al., 2010), Feedback is an essential component of upgrading, keeping up the level of
performance and internship quality. A proper evaluation of the company's and academic

508
supervisor's programs and professional learning of the business students is required to assess the
progress of the intern.

Significance of Internship for Intern's Current Job


This category encompasses the theme of how On-the-Job Training (OJT) experiences have
helped participants develop various skills and attributes that are valuable for their current work or
jobs. The subcategories that emerged are Develop Positive Workplace Behavior and Develop
Efficiency.

Develop Positive Workplace Behavior


The first subcategory that emerged is the Develop Positive Workplace Behavior. It is essential
for success in the workplace, as it contributes to positive working relationships, a harmonious
organizational culture, and the overall effectiveness of individuals and teams. It reflects a
commitment to professionalism, growth, and contributing positively to the organization's goals. The
participants mentioned:

Case 1:
"It is basically the gateway that put me in my current job. Not only did I retain
my job position in the firm where I did my OJT, but I was also able to equip
myself with knowledge and techniques that I can use in my future work and
duties." - A01

Case 2:
“In particular, when I didn't have my OJT yet, I arrived at school really late. It
truly makes a great difference and has a big impact on me to be prepared for
the actual job. I used to be consistently late in school when I didn't have my
OJT yet. However, at the beginning of our internship, I learned to get up early
like a regular employee. I'm not sure how to express it, but it helps us, which
helps me see and understand the actual business world.” - B03

Case 3:
"My ability to communicate effectively and adapt to different behaviors, age
groups, and types of individuals has also improved significantly due to this
experience.” - G01

“Dealing with different people you encounter knowing each person has a
different attitude, so it depends on how you handle the conversation, how you
should humbly approach them because the customer is always right. You can
apply that even if they are wrong; you just need to explain it correctly. That's
also how I prepared for work because it's somewhat related to our customer
service here (Kapitolyo), and it helps me a lot.” - G02

“Recently, when I was looking for a job, I can see the value of my OJT because
there are different types of people and it is significant to spot whom you can
trust. I brought the experience during my OJT when I applied for work and
thankfully in my workplace, I found funny and trustworthy employees who
became my mentor also. To add up, the experience that prepares me in my
current work during my OJT was to avoid being afraid and voice out what is on
your mind like how can you contribute to the development or what you noticed

509
in your work, I guess we just stop complaining because there are room for
improvement and we can ask to learn.” - G03

Whether in the workplace, public situations, or interpersonal connections, developing positive


workplace behavior is vital in many spheres of life. The participant from the Accounting Firm
emphasizes the significant importance of internships in encouraging the development of positive
behavior, helping people find jobs right away, and giving them the skills they need for long-term
advancement in their careers. The financial institution's participant relates that the program helped
them realize how the routine had changed due to the workplace's attitude toward politeness. It
shapes the participants, because being polite in the workplace entails more than simply following
a set of regulations; it also involves demonstrating genuine consideration, empathy, and respect
for others. Generally, for the government, it entails how internships contribute to communicating
with other people. Due to the training program, the participants were prepared to deal with people
through communicating. Practicing these principles and being mindful of how to communicate
enhances the ability to convey ideas, build stronger relationships, and resolve conflicts more
effectively. This category holds importance in the context of three specific cases, offering valuable
insights that can assist interns in enhancing their professionalism for both their present roles and
future career endeavors. As stated by one of the internship instructors, "But when you're already in
the workplace, there are leaders, department heads, and even seniors. So, the complexity that can
happen in the workplace is already introduced." It acts as a helpful guide by giving the necessary
details connected to using professional skills in various scenarios as presented by these cases.
Within the workforce, some employees and supervisors are eager to assist interns, guiding them
to acquire skills applicable not only during their internship but also as they transition into roles as
employees in various firms.
According to the information, the skills they gained from the internship experience that they will
apply to their current jobs include politeness and effective communication. Professional conduct is
not constant; it might change over time and have varied expectations depending on the situation.
Adapting behavior to align with the specific norms and standards of the industry and the
environment where they operate is prompt as participants evolve more in their current job today.

Develop Efficiency
The second subcategory that emerged from this category is Develop Efficiency. It is an
adaptable ability that favorably influences an intern's current work or employment. It occurs from
exposure to many situations and difficulties during internships. It includes job familiarity, avoidance
of mistakes, technology adaptability, change management, and cultural sensitivity, all of which
contribute to an individual's overall efficiency and professional success. The following evidence
statement is shown below:

Case 1:
"My experience during the on-the-job training taught me a lot of things,
especially how to work with different software to make the work easier, which
is very useful in any job. It also prepares me in a way that I think anything in
work can be learned through research and patience in learning; nothing is
impossible, I guess, if we are just willing to learn." - A02

"Since today it is my actual job where I did my OJT, it is really advantageous


for me because I am familiar with it and you will most likely succeed in that field
because you already know how it works. In my job, I realised the things that I
imagined before like how to account for invoices, the destination of the

510
accounts and I can differentiate the hard work in school compared to having a
job. How hard it is in school is as simple as the actual work." - A03

Case 2:
"It gave me familiarity with how financial institutions operate in accounting-
related matters, like the various departments involved in money transactions.
For instance, in Landbank, they have different departments: tellers,
administrative staff, those who handle new accounts, and those who manage
the cash flow to different ATM machines. It somehow gave me the opportunity
to become familiar with various roles, not just the typical perception that "they
work at the bank." There are many other related jobs within the bank. For
example, the tellers at Landbank are not only responsible for processing
transactions like paying bills, handling payments, or allowing withdrawals. They
also prepare statements individually. So, at that point, it gave me familiarity with
the fact that, "Ah, okay, if I consider working at a bank in the future, this is what
their jobs entail.” - B02

Develop efficiency allows participants to navigate the complexities of the work with confidence
and resilience. When it comes to practicalities, accounting firms and banking institutions are able
to adapt. Accounting firm participants attest to job retention at the firm. Along with the historical
performance, the participants were hired by the accounting business where they had done their
internship after they graduated. The participants said that their internship experience had helped
them prepare for their current roles because the firm now employs them. Since the participants'
jobs are still the same as those they were trained for, they are accustomed to the working
environment. They are fortunate to have good relationships with their coworkers already.
Participants in the banking institution say that because of their internships, they have a better
understanding of how financial institutions run when it comes to accounting-related issues. A
banking organization has many different divisions and components, thus, being open to getting
hands-on experience can lead to an opportunity of employment for interns. As the participant noted,
it is an opportunity to learn about the actual operations of the bank, given that it offers a foundation
of skills, knowledge, and practical insight that can be utilized in various professional settings. This
category applies to accounting firms and Government Agencies. Recognizing the significance of
Adaptability during an internship is crucial for interns in effectively carrying out their responsibilities
in their current roles. Adaptability is a valuable tool for building resilience and preparing individuals
for the inevitable changes within their workplace. Beyond the immediate application of skills
acquired during the internship, cultivating Adaptability equips interns with a mindset to navigate
unforeseen challenges in their present and future professional endeavors. This emphasizes the
enduring impact of adaptable skills and knowledge, even when the internship experiences differ
from the demands of their current work environment.
Based on the evidence statement above, since the processes are the same and the familiarity
of the work increases as they penetrate more expertise in this line of work, participants can utilize
what they acquired throughout their internship in their present career. This category applies to
accounting firms and government Agencies. Students who had internships reported being more
adaptable in their careers immediately following the internship and, in the future, (Ocampo et al.,
2017).

Challenges encountered during the Internship


These are the problems and issues that get in the way of the continuing learning process
throughout the internship program. Participants are vulnerable to obstacles because a new
environment may bring new challenges. The subcategories that emerged from this category were

511
Struggles with Unrelated or Unfamiliar Tasks, Problems with Social Skills, Difficulty in Task
Organization, and Adjustments to Work Culture and Protocols.

Struggles with Unrelated and Unfamiliar Tasks


The first subcategory that emerged is Struggles with Unrelated and Unfamiliar Tasks. It refers
to individuals' challenges to tasks or responsibilities that are unrelated or unfamiliar to their usual
field of expertise or that they have never encountered before. As evidence, consider the following
statements:

Case 1:
"The very challenge that I have encountered during those days was handling
different clients with different needs from different countries. Considering the
client's origin, it was really a challenge to learn their tax systems like our
Canadian clients wherein they have different tax systems in each region which
we really have to learn to make our work accurate." - A02

"My challenges before were because of the unfamiliarity of the software that I
am using." - A03

Case 2:
"My second challenge was related to my work, which involved encoding check
issues. It required fast data entry skills, and I had to be quick at encoding
numbers and checks. I only had basic computer knowledge at that time." - B02

Case 3:
"I feel that my challenges were worrying since my tasks were not related to
accounting, and that's what I felt was the biggest challenge, on how I handle it
when I start working because I don't have a background in that (accounting-
related tasks), it's more on customer service. That's what I was concerned
about before. I got discouraged because it's not accounting-related. Even IT,
because in IT, we create accounts, and it doesn't align with accounting, so that's
my greatest challenge." - G02

The participants acknowledged a substantial gap between the knowledge they received in
school and how they really used it during their internship. Due to unfamiliarity with the work, there
is the presence of doubt in oneself, and respondents need help with applying accounting principles
because they are unfamiliar with the job. They are also aware of the difference in difficulty between
answering questions in the classroom and adopting accounting principles in actual work problems.
Case 1 noted that mastering the Canadian tax system was challenging due to the intricacy of
Canadian tax laws, considering the limitation of knowledge taught in school. In Canada, the issue
of tax complexity has been introduced previously. However, it has drawn more attention in recent
years. Many worries regarding the (increasing) complexity of the Canadian tax system have
surfaced (Sturm, 2021). The Case 1 highlighted that accounting interns are prompt for struggles
because of new topics - Canadian tax system and software being used in the workplace. Since this
is their first time doing the work, adjustments, and learning are necessary. Whereas, Case 2
struggles with the necessity for rapid computerized check encoding; this requires using shortcuts
to make it fast, which the participants lack, given that they only have a basic understanding of
Microsoft Excel features. For Case 3, they highlighted a challenge that interns are afraid of - given
a task not related to the course. Instead of accounting-related tasks, the participants were assigned
to customer service, dealing with client issues. Due to the unaligned work, worries surface by the

512
participants for what will happen when they enter the business industry. When it comes to being
assigned to unrelated tasks, it is only evident in the government firm, compared to the accounting
firm and banking institution. There are fewer accounting departments than in accounting firms and
banking industries considering government organizations tend to focus more on providing services
to clients or customers. Considering the information gathered, being unfamiliar with the task has
become one of the interns' common problems. Additionally, some interns continue to experience
the recurring phenomenon of providing unrelated tasks with the course.
Internships, practicums, and field placements are regarded by professionals and students in
the helping fields as some of the most formative learning opportunities. Students do, however, also
note that their regular curriculum; often only offers indirect and, frequently, inadequate preparation
for their first real-world exposure (Baird & Mollen, 2023; Bernido et al., 2024).

Problems with Social Skills


The second subcategory that emerged from this category is Problems with Social Skills. The
difficulties faced during internships offer a platform for developing crucial social skills. Interns gain
skills for understanding workplace interactions, effective communication, teamwork, and social
context adaptation. However, problems in social interactions might hinder one's development as
an intern and the relationships among colleagues. The following evidence statement is shown
below:

Case 2:
“Firstly, I had no confidence in facing people, especially since I interned at a
bank where there was a high possibility of being assigned to entertain clients
who wanted to open accounts. The possibility was that I would guide them, and
I have to be able to answer all their questions confidently. By that time, I was
an introvert, and I wasn't comfortable facing people. I felt really uncomfortable.”
- B02

“First challenge is how I make and build a contact with the customers,
specifically I had applied in Landbank and I was assigned more on customer
service. It was also the first time I had received complaints from the client for
my delayed job. I still don't know what my duties were at the time. So those are
my difficulties in connecting with clients, particularly at landbank where we have
dealt with a wide variety of customers. Some are angry, have low voices, and
not many are thoughtful. I was particularly challenged because I was assigned
to customer service.” - B03

Case 3:
“Interacting with clients was the highlight, but it was also challenging for
someone like me who is naturally introverted and gets easily embarrassed.
Imagine spending 8 hours on duty, talking to various people, each with their
own attitudes and personalities.” - G01

According to the Internship Instructor, "Another challenge is about their actual work and cases
on how they communicate." this demonstrates the need for communication in all areas because
poor communication at work can lead to conflict. The Case 1 participant expresses concern about
shyness and introversion, which hinders participants from interacting with clients. It impacts the
social connection that needs to be developed and practiced at work. The ability to comprehend the
nature of the work is also emphasized since it will be helpful when dealing with clients who have
questions regarding their accounts. For case 3, shows how shyness supplanted the confidence

513
that was hidden. Aside from being socially awkward, the participants were also shy to engage with
clients, considering the uncertainty of the knowledge. In contrast to the accounting firm, which
places a greater emphasis on applying knowledge to tasks connected to accounting, these issues
are prevalent in banking institutions and government agencies since these sectors are the setting
for improving communication or social skills. Among Multigroup, only accounting firms are not
included in the subcategory, for they were not assigned to physically interact with clients.
Based on the data collected above, these statements highlight the many difficulties interns
encounter when trying to enhance their social skills. The experiences range from dealing with
various clients and overcoming personal limits to forming relationships with clients while assigned
in the customer service area.

Difficulty in Task Organization


The third subcategory that emerged from this category is difficulty in task organization. Interns
faced difficulties organizing their tasks, because they had to balance not only the internship-related
tasks but also other obligations, including school works and personal responsibilities. Interns who
manage their time well can handle challenging workloads, adjust to new learning situations,
complete projects on schedule, work well in teams, and balance professional and personal
obligations. The following evidence statement is shown below:

Case 2:
"There were indeed many challenges because our schedule was packed with
duties during the day and classes at night. It's tiring when we finish duty at 5
pm, and we can't just leave at exactly 5:00 pm; it has to be around 5:05 pm.
Then, we had to commute to Columban, often arriving late for our classes.
That's how it was. Besides, there was a lot of work to do." - B01

Case 3:
"First, time management was crucial during that time because I had to balance
my time between my OJT and academic responsibilities. I was doing my OJT
and working on my thesis simultaneously." - G01

"So, during my Internship, my OJT schedule was in the morning, I have a part
time job at night, and I still have an organization (JPIA) to work on. The
challenging part is to really manage the time, though there are some lapses
because I got delayed in my OJT." - G03

The Bank participant emphasizes the exhaustion brought on by having to conform to set
departure times, commute, and handle additional tasks. Participants' descriptions of their busy
schedules, which involve obligations during the day and classes at night, demonstrate how
challenging it is to work on the task. One participant from a government agency provided an insight
into how challenging time management is during the Internship. Due to the challenges of balancing
multiple responsibilities and making compromises, the participants' busy schedules forced them to
let go of one task, such as their night shift employment. Accounting firms are not included in the
subcategory, considering they already encountered the process of the job and task organization
implemented, in contrast with government and banking industries.
Based on the data collected above, these statements highlight the various difficulties interns
encounter while trying to manage their time well. In order to effectively manage a variety of duties
and obligations, balancing practical work, academic requirements, and personal responsibilities
calls for effective time management skills and frequently requires demands and adjustments.

514
Difficulty in Adjusting to Work Culture and Protocols
The last subcategory that emerged from this category is Adjustments to work culture and
protocols. The difficulties encountered during internships frequently center on the requirement to
adapt to the distinct work culture and procedures of a firm. Successful interns can pick things up
fast, accept cultural diversity, understand company protocol, and adapt to changing workplace
expectations. This flexibility paves the way for professional development and considerably
enhances an internship experience. The following evidence statement is shown below:

Case 2:
“Another factor was that I needed to have a sense of understanding about the
bank's rules and regulations. I had to understand the account opening
processes, what to do in case of lost cards, and various transactions involving
ATM’s and account updates. Over time, I learned what to provide to clients. It
wasn't about being spoon-fed information; it was about developing common
sense and learning what personal information was relevant to customers and
what documents needed to be prepared.” - B02

Case 3:
“When you're on the job, there are many do's and don'ts and various protocols
to follow, which you need to respect and adhere to as an intern.” - G01

The participant from Case 2 highlights the necessity of having a thorough awareness of the
rules and regulations of the bank procedures, including account opening, addressing lost cards,
and handling numerous transactions. The participants understand the change from receiving
knowledge from a spoon feed, gaining common sense, and emphasizing the significance of
learning and adjusting time. However, the participant from the Government emphasizes the need
for flexibility when managing the workplace. The participant understands that there is a change
from being a student, when one primarily listens in class, to working in an environment with many
norms and rules. Based on the collected data above, both statements highlight the participants'
understanding of the culture and processes of their place of work. This integration shows how
important the part of professional development is during internships, not just learning the specific
procedures but also fitting into the larger work culture. It entails not only mastering the technical
aspects of the job but also accepting the unspoken norms and cultural behaviors that influence the
workplace.
Therefore, students' sincere interest in a particular business activity or subject may be an
intrinsic incentive that enhances their overall experience in the work setting and advances their
performance (Kapareliotis et al., 2019).

Accounting Interns Coping Mechanism to their Challenges


Coping strategies can help people cope with difficult situations while preserving their emotional
health. It is a strategy the respondents use to keep their composure despite the difficulties they
encounter at work. The subcategories that emerged from this category were Self-Initiated Learning,
seeking help from Colleagues, Confidence Building, Time Management, and Observing
Professionalism.

Self-Initiated Learning
The first category displays the point at which participants take the initiative, without assistance
from others, determine their learning requirements, select and put into practice effective learning

515
strategies, and assess learning outcomes. It focuses on the ability of an intern to learn and adjust
to new concepts, skills, and working environments. Through self-initiated learning, accounting
interns may deal with different challenges, such as complex accounting principles or software. The
following evidence statement is shown below:

Case 1:
"I let myself become a learner; I genuinely understood all my coworkers'
teachings during the times that I still didn't know anything. Up to this day, I know
there are people that are more knowledgeable than me, so I listen to their
advice. Especially that we're not perfect and we are bound to make mistakes.
Best thing we do is to be always humble even in the time of success, listen to
people that can bring good news to us, and accept your mistakes and learn
from them." - A01

"In our workplace and in case of those challenges, my way of coping up was
doing some research and learning how to do the work efficiently. In our cases
we don't have direct supervision from anyone, so in cases where we have
queries regarding our clients and how it should be done, it's either we do it our
way by researching or seek help from our colleagues; it makes work easier." -
A02

“My setback before was Google since my boss can't answer all of my questions,
so I dig into Google. For example, in excel, if there's so much data, I'll just
search how to address those complex formulas. There is one thing about me
that I like, the way I step forward, initiate and use my common sense for the
things I work on. When it comes to coping-up is just the same in school, I bring
the unsolved problems at home and think about it all night until I find a solution”
- A03

Case 2:
"Regarding computer-related challenges, I studied some computer techniques
and learned to use controls and shortcuts for efficient and effective work. I also
did some research on shortcut keys during that time. Of course, the personnel
I was assigned to also taught me shortcuts in their system. My goal at that time
was to grasp instructions quickly, and I even sought out ways to work more
efficiently and effectively on my own. So, during that time, I searched for
shortcut keys and techniques, which helped me cope with the challenges I
faced.” - B02

“They occasionally gave lectures, and from time to time, we also learned the
proper conduct. Moreover, if they are not there sometimes, we will merely
observe our surroundings.”- B03

This subcategory responds to the first challenge (Struggles to Unrelated and Unfamiliar Tasks).
For Case 1, since they had no supervision because their internships at that time had turned into
actual jobs, their motivation to start learning the accounting-related tasks they were unaware of
was substantial. The availability of platforms like Google today made it their go-to resource for
researching details about their job that they were unfamiliar with. The participants move to making
their own research, as it is more productive than worrying without doing. The accounting firm
participant observed that we do not always do our work accurately, and it is acceptable to make

516
mistakes as long as we make amends or learn from it. Regarding the task that is instructed to the
accounting interns and some arrogant employees, the participants prepared the road for being
humble from the beginning and even throughout success. People with humility are able to view
themselves clearly and have a tendency to put others and themselves into perspective (Maldonado
et al., 2018). In Case 2, many functions must be taught to complete a transaction in banking
connected to computerized accounting. As part of the research, the participant also looks into
shortcuts and techniques for optimizing, improving, and accelerating work. The participants' coping
strategies evolved into conducting their study. This is the section where participants delve into a
method of education that empowers them to take charge of their own learning and personal growth.
Since the participants are new to their jobs, all they can rely on are themselves. As stated by one
of the Internship instructors, "Per observation, interns tutored themselves, and if ever they make
mistakes to their task at hand; surely, it will reflect on their performance. That is why they have to
learn by learning and doing." As observed by one of the instructors, tutoring oneself became a
coping mechanism for interns. Based on the evidence presented above, the participants' initiative
demonstrates enthusiasm, professionalism, and commitment to the task. These experiences
helped them not just during their internships but also while they continued to work in this industry.
Considering the data above, participants seeking assistance from co-workers demonstrate
cooperation and a desire to learn and grow, which fosters collaboration, boosts productivity and
strengthens ties among co-workers in the workplace.
Self-directed learners actively participate in the learning process and are able to adapt the right
learning strategies to the learning environment (Geng et al., 2019).

Seeking help from Colleagues


The second subcategory that emerged is seeking help from colleagues. By seeking assistance,
it makes it possible for the colleagues to understand limitations and create more effective team
processes. This subcategory signifies that the participants respect their coworkers' abilities and are
at ease talking to them about their challenges at work. The following statements serve as
evidences:

Case 2:
“Of course, the personnel I was assigned to also taught me shortcuts in their
system.” - B01

“Asking for assistance from our coordinator or the customer service department
since they are the ones who have a better understanding of the job at hand.
They frequently instructed us on when to make requests, when to obtain and
when to submit paperwork, as well as when to disclose confidential data.
Furthermore, if there are any confidential documents, we will simply contact
them.” - B02

Case 3:
“I guess we stop complaining because there is room for improvement and we
can ask to learn.” - G03

This subcategory is another response for the first challenge (Struggles to Unrelated and
Unfamiliar Tasks). To familiarize themselves with the task at hand, the banking participants were
instructed and encouraged to learn by the coordinators. They make use of the chance to become
acquainted with the processes and procedures of the various departments within the bank. By using
this coping strategy, individuals are able to take an active role in their work and rely on the

517
knowledge they acquire as they interact with clients or carry out duties. The fact that "we can ask
to learn" was highlighted in Case 3; this demonstrates strength rather than weakness because it
indicates that the participants are aiming for the finest quality and have their best interests to learn
for the industry. As the participants follow their peers' advice, asking for assistance helps them
learn new abilities. By asking for assistance from their coworkers, the participants re-engaged in
learning and asking their coworkers is much more practical, since they have done the work and are
more experienced.
Additionally, by carefully selecting and educating managers, coworkers, and mentors, an
organization may develop a culture that welcomes interns and encourages all staff members to
connect with them in a good and constructive way. This can enhance the chances for memorable
experiences (Zehr & Korte, 2020).

Building Confidence
The third subcategory that emerged is building confidence. Gaining confidence is a useful
ability that can improve several areas in life, especially professional success. The process of
gaining confidence is continual. Although it's common to have self-doubt, participants can gradually
boost their confidence with persistent practice and effort. The following statements proved as
evidence:

Case 2:
“We're not perfect; we all make mistakes, and we have many lapses. There's
no one who's perfect, but at least don't stop because you think you made a
mistake. Life must go on, and when you have lapses, remember to think of
them as mistakes you made in the past. You know you made a mistake there,
so you can adjust yourself for the next task you'll do.” - B01

“So, I had to overcome my introverted nature and my shyness. As time passed,


I got used to it, and every time clients asked questions, I realized that I could
actually answer them.” - B02

Case 3:
“Moving on to sociability, this aspect took me a bit longer because it can be
challenging to interact with different people who have varying attitudes.
However, it's manageable. With practice, you can learn how to approach and
greet clients and how to respond to their questions. Additionally, after clocking
out, we would practice with friends or fellow OJT interns. We would discuss our
experiences and exchange tips on how to handle client inquiries. This feedback
was invaluable, and our supervisor's weekly feedback sessions were helpful
too. They provided guidance on how to professionally deal with certain issues.
So, in terms of sociability, I gradually improved and adapted.” - G01

This subcategory is the response for the (Problems with Social Skills) challenge. Participants
learned how to be confident from their experiences and their capacity to react to diverse
circumstances. Case 2 presents that individual experience mistakes and lapses related to what
they experienced. Participants, however, have the attitude that making mistakes is inevitable when
working as an accounting intern, so they learn from their mistakes rather than fretting about it. Since
bank transactions required interaction with clients, one participant from the bank also noted
overcoming weakness in talking to them. This is significant since it shows that participants are
prone to anxiety and that their social skills were being tested. Additionally, they cope with this
through attaining self-confidence and acceptance of past mistakes. Case 3 mentioned that their

518
self-encouragement technique helped them cope and gave them the confidence to communicate
with clients. The participants take advantage of their surroundings by soliciting supervisor feedback
and suggestions from their fellow interns. The participants' self-esteem grows as a result. In the
case of an accounting firm, the absence was due to the firm's assignment for activities involving
computerized accounting over client interaction.
Self-reflection permits the transition from merely experiencing something to comprehending it,
the realization that progress has been accomplished, and the promotion of motivation and self-
confidence (Bandaranaike, 2018).

Time Management
The fourth subcategory that emerged is time management. This pertains to having time
management accounting interns effectively manage their time and responsibilities to complete
tasks, meet deadlines, and balance their workloads. Also, to ensure that the intern can cope with
the demands of their internship while maintaining academic responsibilities. As evidence, consider
the following statements:

Case 2:
“By just having time management, and preparing yourself for the next task that
will be assigned to you. Then, accept your flaws, accept all your mistakes, and
after accepting them, use your mistakes as motivation to do better next time.
We're not perfect; we all make mistakes, and we have many lapses. There's no
one who's perfect, but at least, don't stop because you think you made a
mistake. Life must go on, and when you have lapses, remember to think of
them as mistakes you made in the past. You know you made a mistake there,
so you can adjust yourself for the next task you'll do.” - B01

Case 3:
“In terms of time management, I easily adjusted because we had an agreement
within our thesis group. We decided that on weekdays, we would focus on our
OJT, and on weekends, we dedicated our time to working on the thesis. During
weekdays, it was calm, and there was still time in the evening when we weren't
too tired so we could work on our thesis. What made it better was that my
groupmates were also doing their OJT at the same time, so it wasn't too difficult
to align our schedules.” - G01

This coping mechanism responds to the third challenge (Difficulty in task organization).
Participants practiced time management, which involves successfully planning and organizing daily
obligations to use their time as effectively as possible. When Case 2 uses time management,
adjustments take place. In addition to the internship, participants had to deal with other factors,
such as their academic performance or personal circumstances. However, coping mechanisms in
the way of time management assist the participants as they organize and plan how to divide their
time between different activities. On the part of case 3, the following tasks, a thesis, and an
internship, can both be modified using time management as a fundamental strategy. The key to
adjusting the next two tasks, a thesis and an internship, is time management. Because the thesis
is part of the curriculum, interns struggle to finish their papers and figure out how to manage their
time, considering it is an internship period. However, time management became their coping
mechanism in dividing the time allotted for the work. Participants from accounting firms haven't
talked about time management because they knew where to spend their attention, given that they
had already practiced it since the internship had turned into a job. In contrast, banking institutions
and government organizations must practice their plan to prevent any potential breakdowns.

519
Considering the above evidence, with improved time assessment, planning, and monitoring
behaviors, time management became a viable choice for participants to deal with their challenges.
(Alveraz et al., 2019) concluded, "The decisive factor is not the amount of time available but
the management that is made of it." Gaining the capacity to manage one's time efficiently might
boost productivity and effectiveness, more prospects for growth, and a decrease in stress.

Observing Professionalism
The fifth subcategory emerged in this subcategory, observing professionalism. It encompasses
various attributes and characteristics that accounting shows in their respective workplace.
Accounting interns show how they make use of professional coping strategies in order to effectively
engage with clients and colleagues, particularly in situations that generate stress, while maintaining
a high level of integrity and respect. The following statements provide for this:

Case 2:
"For me, being professional and knowledgeable helped me cope with those
challenges. When you are knowledgeable, you become confident, and clients
won't have second thoughts about the work you handle or the tasks you're
assigned to. Clients will see you as a professional who is knowledgeable and
capable. This confidence in my knowledge allowed me to overcome those
challenges because I was open to new learning experiences, new methods,
and techniques on how to guide and handle clients effectively.” - B02

“I certainly believe that my coping mechanism works great. It significantly


influences how we cope since it makes me better prepared to become a future
accounting professional, especially given how careless I was on my first day.
In the landbank, where I am doing my OJT, they taught us as we progressed
through our tasks from time to time. There, we truly boost our self-esteem and
learn to adapt. Though not entirely, we did adapt some of what will be required
of us in our next tasks, which has allowed us to improve our accounting
professionalism as a whole. Especially now that I work here at the provincial
accountant's office, where we are able to put what we learned there to use.
Although not all of it is the same, there are a few things that I adapted to my
work here that I picked up during my OJT.” - B03

Case 3:
“Adaptability to their work culture because it's quite different when you're in the
actual workplace compared to being a student just listening in the classroom.
Lastly, professionalism is achievable by having a cup of coffee to stay awake
when you're feeling tired. Just sip some coffee, smile, and you'll get used to it.
Even when you're tired or stressed, maintaining a smile is crucial. Deep inside,
you might be longing for rest, but you keep smiling.” - G01

This subcategory is the response for the (Adjustments to work culture and protocols) challenge.
There must be particular adjustments made to the organizational work culture and protocols, and
in order to deal with these changes, participants adhere to observing professionalism to overcome
the challenge. The professionalism meaning in this subcategory is the attitude of the participants
to adhere to rules and regulations of work, do’s and don'ts, and the norms in the workplace.
Professionalism is a continuing commitment to upholding high standards of conduct and
performance in your chosen career, not a one-time achievement. The terms professional skills and
transferable skills are used to define soft skills (Diokno & Peprah, 2021). The participants employ

520
these soft skills, which are essential to cope with and adjust to the new environment. The Case 2
participant's method of dealing with the situation comprises being knowledgeable and competent
in order to respond to the client's queries. Accumulating knowledge so that, perhaps being an
accounting intern, clients won't have any queries and will view the participant as capable enough
to handle the client's issue. The participants have become more at ease with the working
environment and confident in their abilities as a result of being used in it, which boosts their
professionalism and self-esteem. As a coping strategy for Case 3's adjustments to the workplace,
professionalism has been implemented in a way that adapts to the agency's regulations and dos
and don'ts. In addition to being weary and exhausted at work, it demonstrates professionalism to
hunt for solutions to the problem. Accounting firms are not included in this class since they are
already accustomed to the work environment and have adjusted to its protocols, unlike the
government and banking institutions that have only recently gotten familiar with it.
According to (Covaleski et al., 2021) finding immense satisfaction and significance in one's
work is a common coping mechanism for accounting interns. Many people say their contributions
are significant and valuable to the entire team. A person's feeling of purpose and enthusiasm for
their work can operate as a motivational force to get them through the demands and difficulties of
their jobs. Internships are a great way for students to improve their abilities, especially their
professionalism (Li, 2018). An important outcome of workplace learning is learning that work
involves more than just disciplinary knowledge but also responding to ambiguity, uncertainty,
complexity, and social working relationships that transcend discipline boundaries (Hawse & Wood,
2017).

IMPLICATION OF THE STUDY


The study's findings have helped researchers better understand how students' training
experiences vary depending on whether it happens in an accounting firm, banking institution, or
government agency. Investigating the multigroup that served as the common ground for accounting
interns reveals the variations in task assignments given to the interns. The study being of an
exploratory and interpretive nature stimulates future researchers interested in learning about the
relevance of internships and their potential benefits using this study as a starting point.
The Cognitive Apprenticeship Theory, developed by (Collins et al. in 1989), served as the
foundation for this study. This theory contends that learning and development occur through
experiences like apprenticeships, in which learners gain knowledge from experts through
observation, direction, and practice.
The theory places a strong emphasis on knowledge that may be used in real-world circumstances,
according to this conceptual framework. Through this, students have ongoing access to various
knowledge and skills about the issues they are learning to solve. It helps the researcher describe
the interns' training experiences in accounting. Six different teaching strategies are divided up into
three groups in the theory. These were examined by the researchers: modelling, coaching, and
scaffolding.
In the context of modelling, the accounting interns' co-workers act as role models throughout
their experience, guiding and instructing them on the fundamentals of their work. This is the stage
that the accounting interns reach the learning process that closely linked to observing role models.
Since it marks the beginning of their progression through the internship program, it is crucial for the
accounting interns. Industry partners, who are in charge of leading and mentoring interns while
working with a business, are essential in assigning the models for the success of an intern's
experience. Effective internship supervision promotes the development of interns' personal and
professional growth. A successful internship program frequently depends on the standard of
supervision and the possibilities given to interns.

521
Additionally, in the context of coaching, mentors watch interns and offer advice and comments.
Coaching is a helpful and encouraging procedure that aids in developing an intern's abilities,
knowledge, and professional capabilities. An intern's transition into the working world can aid by
effective coaching, which can also improve the learning experience and offer direction.
Furthermore, mentors provide the interns with assistance as they work in their jobs in the context
of scaffolding. As interns manage their tasks and responsibilities, acquire new skills, and adapt to
the workplace, scaffolding in internship programs entails offering planned and focused support.
Because of this, connections between co-workers developed. It became necessary for workplace
effectiveness.
To sum up, accounting interns' internship experiences are crucial as they go farther into the
business sector. Given that it prepared them for their current jobs, it also served as the starting
point for their professional and personal development. The study's findings highlight how internship
experiences depend on the kinds of jobs that companies provide their interns, but it is the interns'
perseverance that makes growth flourish. The three-way relationship between higher education
(college or university), industry partners (job site), and student interns, including potential
researchers, will profit from this study (Dean et al., 2019).

CONCLUSION
The OJT program really helps the students in preparing them for their careers. By analyzing
interns' experiences in these sectors, the researchers understand the contributions of internships
to the learning process, the challenges encountered, and the coping mechanisms interns employ.
In the Multigroup aspect, the researchers found that industry partners play a crucial role in ensuring
that the intern's future experience is applicable and relevant at the employment site they have
selected. The task assignment depends on where they hold the internship, considering the host
company will be responsible for assigning tasks to the interns, which will also serve as the
foundation of the intern takeaways when they enter the business world. The internships also link
academic learning and the working world, giving interns valuable experiences that advance their
career and personal development and prepare them for their jobs. Since the study is only limited
to the internships in accounting firms, government agencies, and banking institutions, other
researchers can explore the experiences of accounting interns when assigned to other agencies.

REFERENCES
Alvarez Sainz, M., Ferrero, A.M. and Ugidos, A. (2019). "Time management: skills to learn and
put into practice." Education + Training, 61(5), 635-648. https://doi.org/10.1108/ET-01-2018-0027
Amoguis, M. A., Sekino, H. J., Pulvera, G. V., & Maribao, Ma. A. B. (2019). Trainee Related
Factors in Relation to the Effectiveness of the Accountancy and Business Administration on the
Job Training Program. International Journal of Education Research for Higher Learning, 25(1).
https://ejournals.ph/article.php?id=13306
Anjum, S., (2020). Impact of internship programs on professional and personal development of
business students: a case study from Pakistan. Futur Bus J, 6(2).https://doi.org/10.1186/s43093-
019-0007-3
Bandaranaike, S. (2018). From Research Skill Development to Work Skill Development.
Journal of University Teaching & Learning Practice, 15(4). https://doi.org/10.1186/s43093-019-
0007-3
Baird, B., & Mollen, D. (2023). The Internship, Practicum, and Field Placement Handbook: A
Guide for the helping professions, Ninth Edition. https://doi.org/10.4324/9781003325697

522
Baker, M., Rude, R., & Hoover, T. (2000). Undergraduate Agriculture Student Learning Styles
and Critical Thinking Abilities: Is There a Relationship? Journal of Agriculture Education, 41(3).
https://doi.org/10.5032/jae.2000.03002
Bala, M. K., Rodelas, M., & Taladtad, S. (2010). Factors that affect the On-the-Job Training of
BSBA Practicumers of the University of Manila: An Assessment. https://shorturl.at/lqJOZ
Bernido, A., Palapas, M., Casera, S. E., Naparan, G., & Naparan, J. (2024). Describing the on-
the-job training experiences of bachelor of science in management accounting students. Journal of
Management and Business Education, 7(1), 90-115. https://doi.org/10.35564/jmbe.2024.0006
Birondo, C., Miral, N. S., Romaguera, S., Alfanta, M., & Sumicad Jr, E. (2024). Describing the
Performance Satisfaction of Host Training Establishments on Accounting Student Trainees.
AKTIVA: Journal Of Accountancy and Management, 2(2), 92-105.
https://doi.org/10.24260/aktiva.v2i2.2223
Bradberry, L., & De Maio, J. (2018). Learning By Doing: The LongTerm Impact of Experiential
Learning Programs on Student Success, Journal of Political Science Education.
https://doi.org/10.1080/15512169.2018.1485571
Catacutan, K. J., & Tuliao, A. (2019). On-the-Job Training Program Evaluation of Business
Administration and Accountancy Department of University of Saint Louis, Universal Journal of
Educational Research, 8(1), 143-150. https://doi.org/10.13189/ujer.2020.080117
Collins, A., Brown, J. S., & Newman, S. E. (1989). Cognitive Apprenticeship: Teaching the Craft
of Reading, Writing, and Mathematics. In L. B. Resnick (Ed.), Knowing, Learning, and Instruction:
Essays in Honor of Robert Glaser. Hillsdale, NJ: Lawrence Erlbaum Associates.
Covaleski, M., Earley, C., & Zehms, K. (2021). The lived reality of public accounting interns.
Journal of Accounting Education, 56. https://doi.org/10.1016/j.jaccedu.2021.100743
CHED Memorandum Order No. 104 Series 2017. Revised Guidelines for student internship
program in the Philippines (SIPP) for all programs. https://ched.gov.ph/2017-ched-memorandum-
orders/
Chein Teng, C. W., Tar Lim, R. B., Shin Chow, D. W, Narayanasamy, S., Liow, C. H., & Mai
Lee, J. (2022). Internships before and during COVID-19: experiences and perceptions of
undergraduate interns and supervisors. Higher Education, Skills and Work-Based Learning, 12(3).
https://doi.org/10.1108/HESWBL-05-2021-0104
Delelis, M. G. (2016). Factors Affecting the On-the-Job Training Performance of Accountancy
Practicumers of Cagayan State University Andrew Campus. International Journal of Advanced
Research in Management and Social Sciences, 5(3).
https://garph.co.uk/IJARMSS/Mar2016/21.pdf
Diokno, C. O., & Peprah, W. K. (2021). Application of Technical and Soft Skills in the First Job
Experience by Accountancy Graduates in the Philippines: Implications for Accounting Curriculum
Development. Open Journal of Accounting, 10(3). https://doi.org/10.4236/ojacct.2021.103010
Estebanez, R., & Grande, E. (2020). Bridging the gaps between higher education and the
business world: internships in a faculty of economics and business. Education & Training, 63(2),
490-509. https://doi.org/10.1108/ET-01-2018-0017
deRidder, J., Meysman, P., Oluwagbemi, O., & Abeel, T. (2014). Soft Skills: An Important Asset
Acquired from Organizing Regional Student Group Activities. Plos Comput Biol, 10(7).
https://doi.org/10.1371/journal.pcbi.1003708
Dean, Y., & Lei, S. (2019). Evaluating Benefits and Drawbacks of Internship: Perspective of
College Students. Project Innovation Austin. College Student Journal 53(2), 181-189.
https://shorturl.at/nBEOS
Doverspike, D., Guion, R., & HighHouse, S. (2016). Essentials of Personnel Assessment and
Selection (2nd 3e.). New York: Taylor and Francis Group. https://shorturl.at/adjAT

523
Fisher, M., Senior, T., Tziner, A., & Weisberg, J. (2007). Effects of trainee characteristics on
training effectiveness. International Journal of Selection and Assessment, 15(2), 167-174.
https://doi.org/10.1111/j.1468-2389.2007.00378.x
Ford, K., Kraiger, K., & Salas, E. (1993). Application of Cognitive, Skill-Based, and Affective
Theories of Learning Outcomes to New Methods of Training Evaluation. Journal of Applied
Psychology, 78(3), 311-328. https://doi.org/10.1037//0021-9010.78.2.311
Geng, S., Law, K.M.Y. & Niu, B. (2019). Investigating self-directed learning and technology
readiness in blending learning environment. International Journal of Educational Technology in
Higher Education, 16(17). https://doi.org/10.1186/s41239-019-0147-0
Hawse, S., & Wood, L.N. (2017). "Fostering wise judgement: professional decisions in
development programmes for early career engineers." Journal of Vocational Education and
Training, 70(2). https://doi.org/10.1080/13636820.2017.1410723
Husband, G. (2020). Ethical data collection and recognizing the impact of semi-structured
interviews on research respondents. Education Sciences, 10(8), 206.
https://doi.org/10.3390/educsci10080206
Ibrahim, H., Vengdasamy, P., & Zin, L. Md. (2020). The influence of individual characteristics,
training content, and management support on on-the-job training effectiveness. Journal of Asian
Finance, Economics and Business, 7(11), 499-506.
https://doi.org/10.13106/jafeb.2020.vol7.no11.499
Karunaratne, K., & Perera, N. (2019). Student's Perception on the Effectiveness of Industrial
Internship Programme. Education Quarterly Reviews, 2(4), 822-832.
https://doi.org/10.31014/aior.1993.02.04.109
Kapareliotis, I., Voutsina, K., & Patsiotis, A. (2019). Internship and employability prospects:
assessing student's work readiness. Higher Education, Skills and Work-Based Learning, 9(4), 538-
549. https://doi.org/10.1108/HESWBL-08-2018-0086
Li, X. (2018). Tailoring T&I curriculum for better employability: An exploratory case study of
using internship surveys to inform curriculum modification. Onomázein: Revista de lingüística,
filología y traducción de la Pontificia Universidad Católica de Chile, (40), 159-182.
https://doi.org/10.7764/onomazein.40.10
Lin, D. Y. C., & Wen, M. L. Y. (2014). Trainees' characteristics in training transfer: The
relationship among self-efficacy, motivation to learn, motivation to transfer and training transfer.
International Journal of Human Resources Studies, 4(1),114.
https://doi.org/10.5296/ijhrs.v4i1.5128
Maldonado, T., Vera, D., & Ramos, N. (2018). How humble is your company culture? And, why
does it matter? Business Horizon, 61(5), 745-753. https://doi.org/10.1016/j.bushor.2018.05.005
Matriano, E. A., Callo, E., Bice, E., Antipolo, L. M. (2021). On-the-Job Trainees' Feedback on
Industry Partners: Basis for OJT Program Enhancement. https://tinyurl.com/mry2w8tr
Martin, G., & Pear, J. (2007). Behavior Modification: What is and how to do it (8th ed.). Upper
Saddle River, NJ: Pearson Education, Inc.
Marushchak, L., Pavlykivska, O., Liakhovych, G., Vakun, O., & Shveda, N. (2021). Accounting
Software in Modern Business. Advances in Science, Technology and Engineering Systems
Journal, 6(21), 862-870. https://doi.org/10.25046/aj060195
Mello, J. A. (2006). Enhancing the International Business Curriculum through Partnership with
the United States Department of Commerce: The "E" Award Internship Program. Journal of
Management Education, 30(5), 690-699. https://doi.org/10.1177/1052562906289049
Mishra, S., & Sahoo, M. (2018). Effects of trainee characteristics, training attitudes, and training
needs analysis on motivation to transfer training. Management Research Review, 42(2), 215-238.
https://doi.org/10.1108/MRR-02-2018-0089
Mrvica, A., & Sides, C. H. (2007). Internship: Theory and Practice. Amityville, New York:
Baywood.

524
Ocampo, A., Restubog, S. L. D., Lopez-Reyes, M., Chua-Garcia, L., & Guan, P. (2017). Does
internship participation enhance career adaptability? Academy of Management, 2017(1).
https://doi.org/10.5465/AMBPP.2017.257
Perry, D., Haluska, M. (2016). Hiring Greatness: How to Recruit Your Dream Team and Crush
the Competition. Wiley. https://doi.org/10.1002/9781119176619
Raappana, M., & Horila, H. (2020). Workplace Communication. Vanderbilt Avenue, NewYork.
https://shorturl.at/duGIR
Schoch, K. (2020). Case Study Research. SAGE Publication, Inc.
https://uk.sagepub.com/sites/default/files/upm-assets/105275_book_item_105275.pdf
Sturm, S., (2021). Income Tax Complexity Faced by Multinational Corporations: A Comparative
Study of Canada, the United States, and Other Selected OECD Countries. Canadian Tax
Journal/Revue fiscale canadienne, 69(3), 745-790.https://doi.org/10.32721/ctj.2021.69.3.sturm
Vasanthi,S., & Rabiyathul-Basariya, S., Dr. (2019). On the Job Training Implementation and its
benefits.International Journal of Research and Analytical Reviews (IJRAR), 6(1).
https://shorturl.at/wBN79
Vasconselos, I. C. O., & Yazan, B. (2016). Three approaches to case study methods in
education: Yin, Merriam, and Stake. The Qualitative Report, 8(22), 149-182.
https://doi.org/10.46743/2160-3715/2015.2102
Zehr, S.M. and Korte, R. (2020), "Student internship experiences: learning about the
workplace." Education + Training, 62(3), 311-324. https://doi.org/10.1108/ET-11-2018-0236

525

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy