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The lived reality of public accounting interns
واقعیت زندگی کارآموزان حسابداری عمومی-2021 This study examines the lived reality of public accounting interns, including perceived benefits, costs, and competing frictions that are collectively relevant to the norms and social
structures in this labor market. Our evidence suggests that benefits include knowledge
acquisition for interns and readily available labor for firms. Costs include ethical dilemmas,
pressures to conform, reality shocks, and shared suffering for interns, along with training
investments and turnover for firms. Labor market frictions include variation in perceptions
of success versus failure for interns, coupled with sustainability implications for the hiring
model of firms. Reflecting on the mutuality of these labor market attributes, we present
evidence on the consequences for both individuals and the profession. To do so, we collect
survey evidence from 257 students who completed a ‘busy-season’ internship in the semester immediately prior to embarking on their Masters of Accountancy (MACC) program
(January-April of 2014, 2015 and 2016). After reflecting on insights from that evidence,
we then interviewed another 30 MACC students who had returned from their internships
following the busy season of 2017 to gain in-depth qualitative evidence about the ‘lived
reality’ of the internship experience, focusing on insights about anticipatory socialization,
formative experiences and assimilation, along with differential expressions of both success
and painful instances of failure. Our study provides details on a replicable internship model
that has been sustainable for over 20 years at the University of Wisconsin – Madison, and
represents a detailed example relevant to understanding the apprenticeship model of public accounting.
keywords: مدل کارآموزی | ادغام | حرفه حسابداری عمومی | تحقیقات کیفی فیلد | ساختارهای اجتماعی | Apprenticeship model | Assimilation | Public accounting profession | Qualitative field research | Social structures |
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