An Empirical Investigation of the Impact of the Student Accounting Internships on Subsequent Academic Performance: The Case of UAE University Available to Purchase

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.