Supervisors’ Perspectives on Virtual Internship Experience in Malaysian Accounting Firms: Preliminary Analysis
List of Authors
  • Nurul Nadiah Ahmad, Siti Nurhazwani Kamarudin, Wan Mohammad Taufik Wan Abdullah, Zuraina Sal Salbila Mohamed

Keyword
  • Virtual Internship; Generational Expectations; Accounting Firms; Supervision; Malaysia

Abstract
  • The shift to hybrid work has redefined supervision in accounting internships, requiring new forms of digital leadership and generational empathy. Anchored in the MIA Talent Strategy 2025, IFAC IES 5: Practical Experience, and SDG 8, this preliminary qualitative study explores how supervisors in Malaysian accounting firms bridge generational expectations while guiding Gen Z interns in virtual settings. Based on semi-structured interviews with five supervisors from mid-tier and small practices, data were analyzed thematically. Findings produced the Supervisor–Intern Generational Bridging Framework, comprising five themes: expectation alignment, communication adaptation, digital trust building, mentorship flexibility, and outcome-based evaluation. Grounded in self-determination and digital leadership theories, the study highlights empathy, structured feedback, and digital trust as core competencies for effective supervision. The framework offers initial, practice-based guidance for firms (onboarding, hybrid communication, trust dashboards, outcome rubrics) and for MIA/IFAC in refining practical-experience standards.

Reference
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