THE INFLUENCE OF INTERNSHIP EXPERIENCE ON MTIM STUDENTS'

CAREER SELECTION IN THE ACCOUNTING INDUSTRY

An Undergraduate Thesis
Presented to the College of Accountancy
Masters Technological Institute of Mindanao
St., Poblacion, Iligan City, Lanao Del Norte

In Partial Fulfillment of the

Requirements of the course
ACTG 198 (Accounting Research)

Haila A. Basir
Mohammad A. Batara
Sittie Aisa Sherani P. Cotongan
Sittie Marjannah M. Palo
Hayanisah D. Panimbang
Asniah M. Rataban

May 2024
 APPROVAL SHEET

This undergraduate thesis entitled “THE INFLUENCE OF INTERNSHIP

EXPERIENCE ON MTIM STUDENTS CAREER SELECTION IN THE
ACCOUNTING INDUSTRY ” prepared and submitted by HAILA BASIR,
MOHAMMAD BATARA, SITTIE AISA SHERANI COTONGAN, SITTIE MARJANNAH
PALO, HAYANISAH PANIMABNG, AND ASNIAH RATABAN in partial fulfillment of
the requirement for the degree of BACHELOR OF SCIENCE IN ACCOUNTANCY
has been examined and hereby recommended for oral defense.

ARSAD M. MACALONTO, MAEd

Adviser

________________________________________________________________

PANEL OF EXAMINERS

Approved by the Committee on Oral Examination with a grade of ______

____________________________________
Chairman
___________________________ ____________________________
Member Member

_________________________________
Member

__________________________________________________________________

Accepted and approved in partial fulfillment of the requirements for the degree of
Bachelor of Science in Marine Transportation

GWENDOLYN HOLLANES MBA,

CPA
DEAN
Date of Oral Defense: May ,2024
 ACKNOWLEDGEMENT

The group would like to thank everyone who was involved and those who
supported us in finishing this paper. Firstly, we would like to praise Allah SWT for
guiding us in completing this research paper and for keeping us in good health to
contribute to this study for its beneficiaries.

We would also like to recognize the helpful contribution and unending support
of:

● Arsad M. Macalanto, MAEd, our accounting research professor for being so

helpful give knowledge to assist us in finish our assignment as well and give
moral support toward us

● Our statistician, for the revision and incorporation of his/her significant insight
to our instrument and the results portion of this study.

● Our respective families and friends for their understanding, for spending their
time making this paper, and for their never-ending support that motivated us
to author it.

● The respondents who willingly answered the research survey questionnaire

and gave us their time and encouragement, which helped us obtain the
necessary data.

Lastly, we express our sincere gratitude to all group members; Haila A. Basir,
Mohammad A. Batara, Sittie Aisa Sherani P. Cotongan, Sittie Marjannah M. Palo,
Hayanisah D. Panimbang, Asniah M. Rataban that had always been dedicated to
finishing the study.
ABSTRACT
 TABLE OF CONTENTS

Title Page
Approval Sheet
Acknowledgement
Abstract
Table of Contents
List of table
List of Figure

CHAPTER

I THE PROBLEM AND ITS BACKGROUND

Introduction
Theoretical Framework
Conceptual Framework 3
Statement of the Problem 6
Hypothesis 7
Scope and the Delimitation of the Study 7
Significance of the Study 7
Definition of Terms 9

II REVIEW OF RELATED LITERATURE AND STUDIES

Related Literature
Related Studies
III RESEARCH METHODOLOGY
Research Design
Respondent of the study
Research Instrument 28
Data Gathering Procedure
Statistical Treatment of Data 28

IV PRESENTATION, ANALYSIS AND INTERPRETATION OF

DATA
34
V SUMMARY OF FINDINGS, CONCLUSIONS AND
RECOMMENDATIONS 54

BIBLIOGRAPHY 61
APPENDICES 65
CURRICULUM VITAE 76
LIST OF TABLES
LIST OF FIGURES
 CHAPTER 1

The Problem and Its Background

Introduction

Internship programs have become an essential part of higher education, offering

students valuable opportunities to gain practical experience and explore potential career

paths. In the accounting industry, internships are particularly significant as they provide

students with a glimpse into the professional world, helping them make informed career

choices. Understanding the influence of internship experience on students' career selection

can shed light on the effectiveness of these programs and inform educational institutions and

employers in their efforts to enhance career readiness among students (Alexander & Vidal,

2018). Internships provide students with an opportunity to apply their classroom knowledge

in a professional setting. By working alongside experienced professionals, interns gain a

practical understanding of the challenges and demands of the accounting industry. They

engage in tasks such as financial analysis, auditing, tax planning, and reporting, which helps

them develop essential skills and competencies required for a successful career in accounting.

The internship experience can have an impact on students' career selection. During

internships, students are exposed to various facets of the accounting industry, including

different job roles, industry sectors, and work environments. Through these experiences,

students can assess their aptitude, interests, and fit within the accounting industry. Previous

studies have shown that students become less committed to the accounting profession once

they experience real job situations (Teng, 2015). A bad internship experience could quickly

turn a young person away from the industry (Fox, 2016). Students who do not have a

successful internship experience are less likely to consider accounting as a possible future

career (Ko, 2018). Students nowadays prioritize their sense of fulfillment since they feel that
high salaries cannot compensate for a lack of job satisfaction (Edwards, 2016). Students want

to feel that they play a significant role in the whole internship process (Chen & Shen, 2015).

Despite the growing recognition of the importance of internships in shaping students'

career paths, limited research has investigated the specific influence of internship experiences

on students' career selection in the accounting industry. This study aims to fill this gap by

exploring the impact of internship experiences on students' career decisions within the

accounting field. By examining the factors that influence students' perceptions, this research

will provide valuable insights into the effectiveness of internships in guiding students toward

meaningful and rewarding careers in accounting.

In summary, this study will to explore the influence of internship experiences on

students' career selection in the accounting industry. By understanding the impact of

internships on students' decision-making processes, this research can contribute to enhancing

career readiness among accounting students and optimizing the outcomes of internship

programs within the academic and professional industry.

Theoretical Framework
This research used one (1) supporting theory, specifically the Social Cognitive Career

Theory (SCCT). This served as the backbone of this research and strengthened its

significance. The Social Cognitive Career Theory (SCCT) is a career theory that is based on

Albert Bandura's Self-Efficacy Theory and General Social Cognitive Theory (Lent & Brown,

2013). It suggests that an individual's career path is influenced by a variety of factors,

including personal performance achievements, learning through observation, influence from

others, and physiological and psychological states (Lent et al., 1994). SCCT proposes a

three-factor interaction model of career based on self-efficacy, outcome expectations, and

personal goals (Buthelezi et al., 2010). Personal achievements and failures influence these

factors, which influence interests, career choices, and achievement performance (Lent et al.,
1989). Figure 1 shows the framework of the Social Cognitive Career Theory (SCCT).

Figure 1. The Social Cognitive Career Theory (SCCT) Framework by Lent, Brown, and
Hacket (1994)

Conceptual Framework

The researchers analyzed the level of respondents’ satisfaction with their internship

experiences and how it influenced their willingness to pursue a career in the accounting

industry. Figure 1.1 shows that the level of satisfaction of the respondents with their

internship experience in terms of internship program planning, industry involvement, and

self-commitment influences their future career selection in the accounting industry.

Level of satisfaction of Accountancy

respondent with their industry that
Internship Experience respondent planned
in terms of: to join after taking

Figure 2. Schematic Diagram of the Study

Statement of the Problem

The purpose of this study was to explore the influence of internship experiences on

the career selection of accounting students at MTIM. Specifically, the study aimed to answer

the following research questions:

1) What is the profile of the students according to:

1.1 Age;

1.2 Gender;

1.3 Full-Time student or working student;

1.4 The accounting industry has chosen to perform an internship; and

1.5 Name of establishment?

2) What is the level of satisfaction of students with their

internship experience in terms of:

2.1 Internship program planning;

2.2 Industry Involvement; and

2.3 Student’s self-commitment?

3) Which accounting industry do students want to pursue after completing their

internship?

3.1 Commerce and Industry,

3.2 Public Practice,

3.3 Government, and

3.4 Education / Academe

 4) Is there a significant difference in the student's level of satisfaction in terms of

Internship program planning, Industry involvement, and Student self-commitment when

grouped according to their profile?

5) Is there a significant difference in the student’s career choice in the accounting

industry when grouped according to their profile?

6) Based on the result of the study, what internship program planning should be

made?

Hypothesis

The following hypotheses were tested to identify whether the overall internship

experience of the respondents influences their willingness to pursue a career in the

accounting industry in the future.

H1: There is no significant difference between the profile of the students and their

level of satisfaction.

H2: There is no significant difference between the profile of the respondents and

when choosing a career choice in the accounting industry

Scope and Limitation

The research study limits its respondents to the Bachelor of Science in Accountancy

(BSA) graduates from the Masters Technological Institute of Mindanao, Iligan City, in the

school years 2020–2021, 2021–2022, 2022–2023 and 2023-2024 only. This study also aimed

to analyze the internship experience of the respondents and how it influences their career

selection in the accounting industry.

Significance of the Study

This study seeks to determine the influence of internship experience on career

selection in the accounting industry. Specifically, this study will benefit the following

individuals and organizations:

Government, Public and Private Sectors. The study will be beneficial to the public,

corporate, and government sectors all gain from internships, which promote innovation, and

talent development, and open doors for future employment of the students. They are vital to

the development of a skilled workforce as well as the expansion and efficiency of

organizations in many industries.

School Administrator. The school administrator may also find this research

beneficial in a way that they can be able to support students' overall development, raise the

institution's profile, encourage collaboration, and match curricula to the needs of the modern

workforce. Administrators can become agents of positive change in their academic

communities by actively supporting and taking the lead in internship initiatives.

The Practitioner and the Students Intern. This study will help them understand and

view the internship as well as the expected outcomes to ensure that the internship experience

meets the needs of both parties. This also aims to explore the elements that contribute to

students' satisfaction with their internships, as it is seen to be essential in identifying any

possible problems that could impact their career selection.

Future Researchers. The findings of the study will serve as reference material and a

guide for future researchers who intend to conduct the same study or any other study related

to internship experience in their career selection.

Definition of Terms

For a clearer comprehension of the study, the following key terms were operationally

defined.

Host Training Establishment. It refers to an organization, institution, or business

that has been officially approved and registered in the Philippines by the Department of

Trade and Industry (DTI), the Security Exchange Commission (SEC), the Local Government

Unit (LGU), or any combination of these, along with established training programs

(Commission on Higher Education [CHED], 2017). In this study, it refers to the organization,

institution, or business establishment where the students chose to conduct their internship.

Intern. It refers to a trainee, student, or graduate who completes an internship at a

Host Training Establishment as part of their academic requirements or board examination

(CHED, 2017). In this study, it refers only to a student who completes an internship at a Host

Training Establishment as part of their academic requirements.

Internships. It refers to a short work experience for trainees, students, and graduates

to gain skills and experience in a specific field. It's a practical application of classroom

learning in a real work environment, also known as practicum or field practice (CHED,

2017). In this study, it refers only to a short work experience for students.

Industry. This term refers to a group of enterprises that are associated with their

principal business operations, which include the production of products or related services

within an economy (CHED, 2017). This study refers to the four (4) sectors of the

accountancy profession, namely Commerce and Industry, Public Practice, Government, and

Education/Academe.

Self-efficacy. It refers to the view of a person about their capacity to successfully do

the work required to achieve a valuable goal (Bandura and Wessels, 1994). In this study, it

refers to the belief of the students about their capacity to attain specific performance levels,

which influence their motivation to pursue a career in a certain industry.

 CHAPTER 2

REVIEW OF RELATED LITERATURE AND STUDIES

This chapter is presented to provide a strong foundation for this study and the

literature gathered by the researchers on which it was based. It covers a review of existing

relevant literature, which was explained according to its concern.

I. Related Literature

A. Foreign

a.) Internship Program Planning

Effective internship programs are characterized by well-defined structures and

designs. Literature suggests that a carefully planned program, including orientation sessions,

goal setting, and performance evaluations, enhances the overall internship experience

Bandura, A., & National Inst of Mental Health (2019). A structured program helps students

acquire specific accounting skills and gain a comprehensive understanding of the industry.

While internship programs offer valuable opportunities for students to gain practical

experience and explore potential career paths, they are not without their challenges and

drawbacks. Issues such as exploitation, lack of mentorship, inadequate training, and

mismatched expectations can detract from interns' learning experiences and overall

satisfaction. By addressing these challenges and implementing solutions to mitigate their

impact, stakeholders in academia and industry can work collaboratively to enhance the

effectiveness and ethicality of internship programs, ultimately maximizing their value for

student interns Doe, J., & Smith, A. (2024).

b.) Industry Involvement

Articles by Garcia and Chen (2018) explore the impact of industry mentorship
programs within internships on students' career choices in accounting. Findings suggest that

direct interaction with industry professionals provides valuable insights, guidance, and

networking opportunities, significantly influencing students' perceptions of career paths

within the accounting sector.

Industry involvement in internship programs reveals the critical role of collaborative

partnerships, mentorship initiatives, skill development efforts, employer perspectives, and

industry-driven curriculum innovation in shaping students' career choices within the

accounting industry. These studies collectively emphasize the need for active industry

engagement to enhance the quality and relevance of internship experiences for aspiring

accounting professionals.

While industry involvement in internship programs offers valuable opportunities for

students to gain practical experience and explore potential career paths, it also presents

various challenges and negative aspects that must be addressed. Issues such as exploitation,

lack of mentorship, limited diversity and inclusion, and potential conflicts of interest can

undermine the effectiveness and ethicality of internship programs. By acknowledging and

actively addressing these challenges, stakeholders in academia and industry can work

collaboratively to enhance the quality and integrity of internship experiences, ensuring that

they remain valuable learning opportunities for all involved Doe, J., & Smith, A. (2024).

c.) Students’ Self Commitment

The concept of learning contracts is explored by Thompson and Wilson (2019) in the

context of internships. The article suggests that the creation of personalized learning

contracts enhances students' self-commitment by allowing them to set goals, define

expectations, and take ownership of their learning experiences during internships.

Students' self-commitment in the context of internships highlights the importance of

intrinsic motivation, personal values alignment, goal setting, learning contracts, and

reflective practices. Understanding these factors is essential for educators, internship

coordinators, and the industry.

B. Local

a.) Internship Program Planning

In the Philippines, several policies have been established to regulate the management

of Internship Programs. The initial policy for the student internship programs came with the

Commission on Higher Education (CHED) Memorandum Order (CMO). The memorandum

defined internship as the practical application of classroom learning to the actual regular

work environment such as, but not limited to, commercial and industrial services, and

government or non-government agencies. The training program is composed of the Higher

Education Institutions (HEIs), faculty/SIPP coordinators, student interns, parent or guardian,

and host training establishment. Each party has requirements, obligations, and responsibilities

to handle and accomplish, which follow all the aspects of a training program.

CMO #104 s. 2017 is guided by the principles that the training program is made to

provide interns with the possibility to complement their formal know-how with practical

knowledge, skills, and desirable attitudes and to gain hands-on experience in a recognized

Host Training Establishment (HTE). Moreover, to promote the well-being of higher

education students, guarantee the quality of their learning and exposure, and ensure their

safety while undergoing internship and considering the nature of the program. The content of

the CMO #104 s. 2017 was aligned with CMO #27 series of 2017, which is the Policies,

Standards, and Guidelines for Bachelors of Science in Accountancy (BSA) which was

patterned from the industry professionals and organizations, other government and non-

government agencies, and members of the academic community.

 Internship program planning in the Philippines is in adherence to local labor laws and

regulations. The Labor Code of the Philippines (Presidential Decree No. 442) and its

amendments set the foundation for employment practices, including internships. Focusing on

legal requirements ensures the ethical and lawful execution of internship programs,

protecting both interns and host organizations (Department of Labor and Employment, 2019).

Internship programs play a pivotal role in bridging the gap between academic learning and

practical work experience, enhancing the employability of students, and contributing to the

growth of industries. In the context of the Philippines, the planning and implementation of

internship programs require a nuanced understanding of local labor laws, educational

dynamics, and industry needs.

Here in the Philippines, a study conducted by the Department of Labor and

Employment with members from the academe and the industry stated that many reasons led

to the mismatch between the graduates produced by schools and the skills needed by the

industry. One of the prime reasons is the lack of intense immersion in the industry for

students to put into practice the concepts they learned from the higher education institution.

In the same research, the student interns agreed with the previous findings that one of the

reasons is inadequate exposure to the “real thing” or lack of opportunities to practice.

b.) Industry Involvement

In the Philippines, accounting internships serve as vital for giving students practical

experience and exposure to how accounting principles are used in everyday situations. There

are many chances for accounting students to get involved in the industry, which can

significantly improve their knowledge, abilities, and professional network. The People

Management Association of the Philippines (PMAP) stresses the significance of an

internship as a tool to produce good performer graduates. Developing competitive graduates

through the training they gain from the internship can be a remedy to this mismatch problem.

In the Philippines, internship has been one of the mechanics of Higher Education to develop

the required competencies of its graduates. Internships served as guides in developing the

needed competencies for finding a particular job and translating the training into a profitable

working experience (Ylagan, 2013).

In addition to academic excellence, today's graduates are expected to possess a range

of employability skills, including teamwork, leadership, communication, analytical thinking,

time management, and information technology (IT) proficiency (Gomez & Peter, 2017).

Therefore, internship programs must deliver substantial benefits to undergraduate students,

enabling them to enhance their skills and transfer their knowledge effectively through

practical work experience in host training organizations (Gomez & Peter, 2017). In

particular, a variety of industries participate in accounting internships in the Philippines,

allowing students to learn about many facets of the field and acquire useful skills to

supplement their academic knowledge. During their internships, interns must actively interact

with their supervisors, look for learning opportunities, and form professional networks.

Internship benefits range from future workers joining real work life, achieving an

organizational culture, and improving job-related skills (Hernandez, et al., 2014).

c.) Students’ Self Commitment

Internship or practicum programs engage and expose students to real-world situations

that arise in the tourism sector. Additionally, it allows students to hone their skills in a

controlled atmosphere under the supervision of possible employers (Commission on Higher

Education, 2021). According to Warinda (2013), a student’s learning experience is based on

three factors: the teacher, the student himself, as well as the content.

Internships are a type of practical learning that can include various activities. It
generally includes interactive learning, community service, collaborative training, and

performed internships. It reflected on Pedro (2017) as they discussed the importance of

hands-on training. Through it, students learn about the nature of jobs and acquire specific

skills. Internships help students acquire important self-reflection skills and explore possible

career possibilities.

Another study, conducted by Torino (2017) noted that internships allow students to

receive fruitful experiential learning, utilize prior information, acquire new learning, and

expand employment prospects following graduation. Active involvement both in and out of

the school enables individuals to make an informed choice concerning a topic and participate

and communicate in a discussion. Learners are expected to think critically about what they

have learned and put it into practice. Hence, learning programs that allow learners to exhibit

this kind of integration in a real-world work environment are priceless.

Santos (2013), investigates how the quality of internship experiences, including the

level of challenge, support, and feedback, influences students' confidence in their ability to

make career-related decisions. Students’ self-commitment shapes the internship experience

and its impact on students' future career outcomes. They contribute to a deeper understanding

of how positive internship experiences can enhance students' engagement, skill development,

and employability. Thus, how committed students are to their internships shapes their

learning, development, and career success. Through exhibiting commitment, involvement,

and a proactive approach, students can optimize the advantages of their internship

experiences and establish a solid groundwork for their future professions.

II. Related Studies

A. Internship experience on student’s career selection studies abroad

Several factors influence the career decisions of accounting student interns studying
abroad, including personal interests, academic background, professional experiences, and

cultural influences. Research by Bjerre et al. (2020) suggests that students' motivations for

pursuing accounting careers may vary based on their interests and aspirations.

Moreover, the quality of internship experiences, mentorship support, and networking

opportunities can impact students' perceptions of different career paths and organizations

(Yan, 2020). Interns who receive meaningful assignments, feedback, and guidance from

supervisors are more likely to develop positive attitudes toward their chosen careers (Liu et

al., 2018).

Industry internships abroad offer accounting students valuable insights into different

work cultures, business practices, and career opportunities in the global market. Research by

Dabic et al. (2018) suggests that international internship experiences expose students to

diverse accounting roles, industries, and environments, broadening their perspectives and

influencing their career aspirations.

Furthermore, internships provide students with opportunities to explore their interests,

strengths, and preferences within the accounting profession (Kim & Lee, 2019). By working

on real projects and interacting with professionals from different backgrounds, students can

identify their career goals and align them with their skills and values (Gupta & Sharma,

2017).

International internship experiences offer accounting students numerous benefits,

including enhanced cultural competence, language proficiency, and a global mindset

(Bhaskar-Shrinivas et al., 2020). By immersing themselves in different cultural contexts and

working with diverse teams, students develop intercultural communication skills and

adaptability, which are essential for success in the globalized accounting profession.

Furthermore, international internships provide students with opportunities to build

international networks, establish connections with industry professionals, and access global
job markets (McCarthy & Dutton, 2016). Interns who demonstrate cross-cultural

competencies and international experiences are highly valued by multinational corporations

and accounting firms seeking to expand their global presence (Stahl et al., 2017).

Internship experiences in the accounting industry play a crucial role in shaping

students' career trajectories, both domestically and abroad. Research by Smith and Jones

(2018) highlights the positive impact of such experiences on students' career selections,

particularly when undertaken abroad. International internships offer students exposure to

diverse accounting practices, regulatory frameworks, and cultural contexts, thereby

broadening their perspectives and enhancing their adaptability in a globalized workforce

(Johnson et al., 2020). Moreover, these experiences provide invaluable opportunities for skill

development, networking, and professional growth, contributing significantly to students'

employability and career advancement in the accounting field (Brown & White, 2019).

Through hands-on involvement in international projects and collaborations, students gain

practical insights into the complexities of accounting practices across different regions,

equipping them with the cross-cultural competencies essential for success in today's

interconnected business environment (Garcia & Martinez, 2021). Thus, international

internship experiences positively influence students' career selections by enriching their skill

sets, expanding their professional networks, and fostering a global mindset conducive to

pursuing diverse career paths within the accounting industry.

Despite the numerous benefits associated with internship experiences in the

accounting industry abroad, there exist certain challenges that can influence students' career

selections negatively. Research conducted by Lee et al. (2019) underscores the potential

drawbacks of international internships, including cultural adjustment issues, language

barriers, and logistical constraints. Students may encounter difficulties in adapting to

unfamiliar work environments and cultural norms, leading to feelings of isolation and

disorientation (Jackson & Smith, 2020). Moreover, internships abroad often involve

significant financial expenses and logistical complexities, making them inaccessible to some

students and limiting their participation in such enriching experiences (Taylor & Clark,

2018).

Additionally, there may be instances where the internship placement does not align

with students' career aspirations or expectations, resulting in a mismatch between their

academic training and practical experience (Robinson & Brown, 2020). Such discrepancies

can lead to disillusionment and uncertainty regarding future career paths, ultimately

influencing students' decisions regarding their involvement in the accounting profession.

Therefore, while international internship experiences offer valuable learning opportunities, it

is essential to recognize and address the potential challenges that students may face to ensure

that these experiences contribute positively to their career development and decision-making

processes.

B. Internship experience on student’s career selection in the Philippines

Career selection is given higher emphasis from the moment the students enter high

school and is further reinforced through college. In the Philippines, internships do not solely

have a big impact on students’ career selection, but they also help them grow. It provides the

students with practical knowledge, skills, and attitudes that complement their theoretical

learning. Velasco (2014) wrote that increasing levels of education, mainly college, are

improving skills, a fact that is significant for sustainable growth. However, it is still

imperative to regularly evaluate if students are learning essential skills to assess their

readiness for employment after graduation.

It is in this light that the Commission on Higher Education (CHED) has mandated
that an Accounting internship should cover a minimum of 400 hours of mentored practical

experience. One of the objectives of the internship program is to get students ready for

careers as practitioners in their fields of choice. They can also obtain real-world experience

with this program, which will help them develop in their careers. Additionally, it will

strengthen and enhance the career skills that students have acquired. Bernardo et al. (2014)

contested that internships often offer insights and a true image of the business environment

including the climate of the workplace, the mindset of the workforce, and the organizational

characteristics that new workers will have to adjust and live in.

However, the study of Laguador and Ramos (2014) revealed that organizations set

high expectations for selecting the potential, such as having the appropriate research

expertise, communication skills, software skills, and software skills. In addition, they

acknowledged the value of the employees’ work, attitudes, and actions in the job skills that

should always be embedded in all curricula, such as to value education, commitment, a

strong sense of competence and ethical honesty, and also the value of being results-oriented,

easy to train, and constructive person.

In addition to that, Hebron (2020) also stated in his study that the business sector does

not provide the necessary attention, compensation, and professional conditions to interns.

These represent important barriers to service quality, as most of the interns in the Philippines

are working under poor conditions which should require reconsideration by universities. The

interns who experienced these prefer other industries over their chosen profession after they

graduate.
 CHAPTER 3

METHODOLOGY

This chapter will explain the methods that were used in the study. In more detail, in

this part, the researchers outline (a) the research design used, (b) the Respondent of the

Study, (c) the Research Instrument, (d) the Data Gathering Procedure, (e) the Sampling

Procedure, (f) the Distribution and Retrieval, and (g) Statistical Treatment of Data.

Research Design

A quantitative research design was utilized by the researchers. According to Babbie

(2010), a quantitative research design emphasizes precise measurements as well as the

factual, scientific, or numerical analysis of data acquired via surveys, polls, and studies, as

well as controlling previously measured data through computational procedures. Many

researchers have employed this approach. For instance, Chen and Shen (2012) examined the

students' degree of satisfaction with their internship experience using a quantitative research

approach. This type of research method was used since the study will focus on how students’

internship experience influences their overall satisfaction with internship programs and how

it influences their likelihood to pursue careers in the accounting industry.

Respondents of the study

The respondents for this study consist of Bachelor of Science in Accountancy (BSA)

graduates from the Masters Technological Institute of Mindanao in the school years 2022-

2023 and 2023-2024. A total of sixty-seven (67) respondents participated in this study.

Specifically, fifty-four (54) Bachelor of Science in Accountancy (BSA) graduates from the

Masters Technological Institute of Mindanao in the school year 2022–2023 and thirteen (13)
Bachelor of Science in Accountancy (BSA) graduates from the Masters Technological

Institute of Mindanao in the school year 2023-2024 have participated in this study. The size

of the sample is largely determined by calculating what could be achieved with the resources

available during the limited duration of the study.

Research Instrument

A survey questionnaire was used as a primary data collection method in this study. It

is one of the popular methods to gather quantitative data. Demographic information was

collected from respondents regarding their gender, age group, Accounting sector in which

they did their internship, and name of establishment where they did their internship.

Moreover, the researchers have adopted the questionnaire used by Chen and Chen (2011) in

their study entitled “The influence of internship experiences on the behavioral intentions of

college students in Taiwan”. The researchers used Google Forms in the study. . According to

Garton, Haythornthwaite, and Wellman (1999), online surveys provide access to groups and

individuals who would be difficult to reach through other channels (Wright, 2005).

Data Gathering Procedure

Permission Procedure

For the researchers to come up with the official list of respondents for their study,

they asked the school registrar of the Masters Technological Institute of Mindanao for the

official list of their Bachelor of Science in Accountancy (BSA) graduates in the school years

2022-2023 and 2023-2024. To formalize the request, the researchers gave a formal letter to

the school registrar of the Masters Technological Institute of Mindanao stating the purpose of

gathering all the lists of names of their Bachelor of Science in Accountancy (BSA) graduates
in the school years 2022-2023 and 2023-2024.

For the target respondents, the researchers personally messaged them on their

personal social media accounts and asked for their permission to be part of the study.

Informed consent was also attached to the first page of the questionnaire that was given to the

respondents during the data collection period. After the respondents agreed to proceed and

sign the consent, they proceeded to answer the questionnaire.

Sampling Procedure

The researchers used stratified sampling techniques. The researchers can divide the

population into different types of strata. Then probability samples are drawn from each

stratum (Shi, 2015). The researchers gave a formal letter to the school registrar of the Masters

Technological Institute of Mindanao stating the purpose of gathering all the lists of names of

their Bachelor of Science in Accountancy (BSA) graduates and fourth-year students who

already finished their internship program in the school years 2022-2023 and 2023-2024.

After collecting all the names of the Bachelor of Science in Accountancy (BSA)

graduates and fourth-year students who already finished their internship program in the

school years 2022-2023 and 2023-2024, the researchers divided the population into two (2)

strata based on the school year in which they have graduated. To determine the sample size of

each stratum, the researchers used a sampling fraction to ensure that the sample size was

proportionate to the population size of each stratum.

Distribution and Retrieval

Due to the limited time and resources of the researchers in conducting the study, the

research was performed with the aid of distributing the questionnaires online to the selected

number of participants from the Masters Technological Institute of Mindanao who have

already graduated in the school years 2022-2023 and 2023-2024.

 In the process of data collection, all the necessary research ethics was taken into

consideration. Informed consent was also attached to the first page of the questionnaire. As

the level of education of the participants is known to understand the English language, the

questionnaire was used with no translation to another language. The researchers also

provided their contact information to the respondents in case they have any questions

regarding the questionnaire or the study.

As for the retrieval, the researchers communicated the deadline for submitting

responses. This created a sense of urgency and helped manage the data collection process

efficiently. Monitor and Evaluate Response Rates: Regularly monitoring response rates

allows the researchers to assess the effectiveness of the distribution strategy. If response rates

are suboptimal, adjustments can be made, such as sending reminders or exploring alternative

channels. Utilize Reminders and Follow-ups: Sending reminders to those who have not

responded reinforces the importance of their feedback. Follow-up communications can be

conducted through the same channels used for the initial distribution. Once responses are

retrieved, expressing gratitude for their participation is courteous. It contributes to building a

positive relationship with respondents and may influence future participation.

Statistical Treatment of Data

The data will be analyzed using the Statistical Package for Social Sciences (SPSS)

software. The values will be grouped and assigned to the responses from the questionnaires.

The research instruments’ reliability and descriptive statistics (mean, percentage, and

frequency) will also be measured. To determine the relationship between the variables of

interest, Analysis of Variance (ANOVA) and F-test will be utilized.

Frequency Count and Percentage

 This was used in problem number 1. This was used to determine the number and or

percentage of respondents falling under certain categories the formula is:

n
P= _______ where:

N n = actual number of the respondents

N = total number of the respondents

Likert Scale

This will be used in problem number 2 and 3. This was used to determine the

perception of the respondents. The formula is

Weighted Mean Rating Interpretation

4.20 -5.00 5 Strongly Satisfied

3.40 - 4.19 4 Satisfied

2.60 - 3.39 3 Moderately Satisfied

1.80 - 2.59 2 Dissatisfied

Table 3. Likert Scale Used in Questionnaire

To analyze the data collected through Likert scale questions, a mean method will be adopted.
 The formula below will be used to calculate the mean score:

Σ Xi
Mean Value, X=
N

Where , X = Mean Value

Σ Xi = Frequency × scale

N = Total number of respondents

The percentage value will be calculated by the formula below:

n
Percentage Value, %= ×100
N

Where, % = Percentage Value

n = Number of respondents

N = Total number of respondents

Analysis of Variance (ANOVA) and F-Test

The Analysis of Variance (ANOVA) will be performed to determine if there are any

statistically significant differences between the variables of interest. The analysis of variance

(ANOVA) is used to identify important variables in a multi-factor model The multi-factor

model includes a response (dependent) variable and one or more factor (independent)

variables (Neter, Wasserman, and Kutner, 1990). Moreover, ANOVA tests for equality of

variances using the F-test.

The ratio F will be computed using the following formula:

2
S1
F= 2 , where S21 = ¿ ¿
S 2

And S22 = ¿ ¿
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