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.