Internship Experiences and Professional Accounting Ethics During Internship: An Evidence of a Malaysian Private University
List of Authors
Dasilah Nawang, Juliana Anis Ramli
Keyword
Internship Experience; Professional Ethics; Accounting Students
Abstract
This study investigates how internship experiences and professional ethics differ by the internship attributes among accounting students in a Malaysian Private University. Drawing upon social learning and experiential learning theories, the research explores how ethical challenges, mentorship and organisational culture, and internship exposure contribute to ethical preparedness. Using a quantitative research design, data were collected from 75 accounting interns at a private university through a structured questionnaire. Descriptive, t-test, and ANOVA analyses were conducted using SPSS. Results indicate that while interns generally encountered limited ethical challenges, strong mentorship and positive organisational cultures significantly enhanced ethical preparedness. Gender and organisational type were found to influence ethical perceptions, whereas pre-internship ethics training had no significant effect. Interns placed in private companies and audit firms reported higher levels of ethical confidence than those in government agencies. The findings underscore the critical role of workplace ethics culture and mentorship in shaping professional integrity. The study recommends embedding structured ethical reflection within internship programs to strengthen ethical competence and accountability among future accountants.