The Design and Development of a Framework for Enhancing Internship Programs in Malaysia : A Model for Accounting Students

Objective - The purpose of this study is to explore the ability of accounting graduates to improvise i.e. the ability to deal with complicated and unexpected situations in an entrepreneurial, contextual, creative and professional manner, the ability to react in conditions of complexity and temporariness, the ability to identify opportunities and try new methods on the spot from the perspective of employers, institutions and students. All these dimensions are very important to students and organizations as part of the skills required to succeed in a highly competitive business world. Unemployment among local graduates has become a serious problem in Malaysia. The problem does not lie with limited employment opportunities but stems from a lack of work-ready graduates. The Malaysian government has introduced a compulsory internship program for each graduate student. Various attempts have been taken to study the effectiveness of this internship program.However, there remains limited knowledge on how interns can improve their skills within the internship program, to gain meaningful employment in the future Therefore, this research will examine the ability for accounting graduates to improve their improvisation through their internship programs. Methodology/Technique - The first research gap of this study looks at the micro perspective i.e. student's improvisation capacity within an internship. The second research gap is the lack of empirical evidence on the factors affecting student/individual/employee improvisation from three perspectives i.e. employers, institutions and students. The last research gap is the limited availability of research on the development of a framework for enhancing internship programs in Malaysia for accounting students.Type of Paper: Empirical