|LEARNING AND COLLABORATION THROUGH ACCOUNTING PRACTICUM: A THREE-WAY PARTNERSHIP CASE STUDY IN MACAU|
|Chun Cheong Fong
Macao Polytechnic Institute
This study attempted to examine learning and collaboration endeavour of three parties (the institute, the employer, and the student) through arrangement of accounting practicum at a tertiary institute in Macau. Using a survey of 24 items, the study explored how students and employers differed in their views regarding the role of the practicum experience and the practicum students’ abilities. It examined differences in the perceptions of practicum between accounting students and employers in the field.
Using t-test analyses, the results of the study revealed that accounting practicum students and employers expressed different views on 4 of the 24 items in the survey. They had significantly different perceptions regarding practicum students’ skills and the role of the accounting practicum students. This study filled the gap in the literature about the differences and implications for the accounting students and the employers in accounting profession. The findings are important to let both the employers and the students be aware of the judgement and value differences before the actual staff career development.