“Integrating Mandatory Internship Programme within the Tertiary Accounting Curricula in Fiji: Employer Perspectives”

Abstract

Several studies in accounting education have called for internships to be integrated into the tertiary accounting curricula. However, some have noted that internships remain non-mandatory at many universities across the globe. This study conducted interviews with employers in Fiji to understand why internships are not mandatory. The study is underpinned by situated learning theory. The findings suggest that while employers prefer students to complete internship programmes prior to graduation, they are not in favour of mandatory internship programmes. Some of the notable reasons include limited job opportunities, increased cost and regulatory compliance, and risk of privacy with company information.