INTRODUCTION
148 dated April 19,
Internship is a way to connect the academic
experiences with the professional work arena. The
concept of undergraduate accounting students
gaining professional practical experience while
studying at university is not new (Teed &
Bhattachary, 2002; Thrope-Dulgarian, 2008; Ali,
Heang, Mohamad & Ojo, 2008). Work-based
learning in the form of internships is increasingly
important for business schools as they increasingly
compete for excellent students, and, at the same
time, try to establish strong relationships with
institutions. An internship combines the theory
that students learned in school with practical work
experience and lasts for about three months to a
year (Ebreo et al, 2014). Internship training
provides a means for accounting students to be
exposed to actual working life while it aims to
bridge the gap between theory and practice (Ebreo
et al, 2014). It is generally agreed that within the
confines of the classroom the practical experiential
activities that are necessary to give students first
hand skill development and knowledge cannot be
properly provided (Bisoux,2007;Posner, 2008).
Internship is the best way to strengthen and
develop the skills possessed by a student.
According to American Institute of Certified
Public Accountants (2006), a recent definition for
internship is “work experience in industrial,
business, or government work situations that
leverages the class guidelines experience through
practical work experience.”
Pursuant to Resolution No.
2009, the Commission on Higher Education
(CHED) issues the Guidelines for Student
Internship Program in the Philippines under CMO
No. 23, Series of 2009. An excerpt from Article I
states that “CHED shall require student academic
exchange and establishment by HEIs of string
linkages with business and industry to promote
and provide students with competitive skills and
attitudes for employment”.
Effective internships allow students to make
connections between their academics and what
they are doing in the workplace however there is a
limited understanding of how coordinating agency,
interns, and cooperating agency can effectively
interact with each other before, during, and after
completion of the internships. Coordinating
agency is the institution or university that provides
higher learning to the students. Cooperating
Agency is the agency or institution that provides
proper training needed by the interns to
supplement their knowledge. The benefits and
positive outcomes of internships are aplenty with
many previous academic researches on it (Knouse
& Fontenot, 2010; Muhamad et al., 2009; Okay &
Sahin, 2010). However, the essence of successful
internship experiences lies on the satisfaction of
students with their internships (Clark, 2003 cited
in Knouse & Fontenot, 2010). The relationship
between the intern and the Cooperating Agency
must be evaluated. Evaluation is the systematic
acquisition and assessment of information. The
most common goal of most evaluations is to
1
provide "useful feedback" to a variety of employee orientation that provides the same
audiences. To evaluate the success of the general information provided to an employee on
internship program the best method is to know the day one this includes company protocol, dress
participants’ evaluation on their own experiences, code, company hours, holiday observances,
and by doing so it produces greater insights (Cord computer and phone usage rules, etc. . There
et al. 2010). should be an overview of the organization, map of
key points (i.e., restrooms, cafeteria, smoking area,
The main objective of the internship or on the job
parking, fax machine, etc.) Provide the Intern with
training (OJT) programs is to expose the student-
a job description of the internship position
trainees to the actual work environment, in order
(include a list of skills they will need to be
to train them to be technically competent, socially
successful in the internship position). Set goals the
committed, and morally motivated to meet the
Intern must know starting on day one. A list of
challenges and demands of the profession. The
evaluation points and areas of assessment should
internship serves as a challenge for student-
be provided. Ensure the Intern’s desk is properly
trainees to apply their knowledge of the subject
equipped with office supplies, computer, phone,
matter and the theories they have acquired through
employee phone extensions, etc. A single
classroom training. This is another dimension of
individual (preferable within the department where
learning which allows the student-trainees to learn
the Intern is assigned) should be designated as a
new techniques, develop competencies and skills,
mentor or go-to person for the Intern. Ensuring a
to hone their capabilities in human relations and
successful internship requires a marriage of
social interaction, particularly on how to get along
student abilities with appropriate supervision. The
with their superiors and co-workers. In addition,
quality of internship learning heavily depends on
internship provides opportunity for them to
the quality of feedback and supervision by both
acquire good work attitude and ethical values in
the company and the business schools (Narayanan
the practice of the profession. Accountancy
et al. 2010). An important factor in perceived
students shall be trained and developed not only to
internship quality and efficacy is the behavior of
pass the licensure examination but for them to
job-site supervisors. Supervisor support positively
become competent and ethical professional
impacts students’ satisfaction with the internship
accountants (Rufino, 2016). Aside from the
experience (D’abate et al) and supervisor support
mentioned objectives of internship or on the job
was positively associated with job pursuit,
training (OJT) programs there are still many and
satisfaction, and career development. Supervisors
varied objectives of internship.
should be motivated to work with interns, and they
The elements of a successful Internship Program should have time in their schedule to do so, and
provides that there should be a short new they should have some job training or teaching

2
experience, or otherwise they should receive some
training to do so. Supervision of the student
through the duration of their internship, by both an
academic advisor and a work-site supervisor is
critical to a successful internship experience. A
study of internship effectiveness shows that having
a mentor, especially in the workplace, was found
to be critical in overall student satisfaction and
success in the experience (Anson, et al).
During the training, the accounting students not
only have the opportunity to learn, but to interact
and work with supervisors, colleagues, clients and
the academic supervisor. Securing organizational
tasks or assignments that can be completed within
a relatively short time frame and that provide
appropriate experiences for the students’ level of
training is critical. The internship should entail
meaningful tasks that will contribute a true
learning experience, not mental tasks (Shoenfelt,
Kottke & Stone, 2012). Each internship
assignment shall meet the following requirements:
(1) be substantial and practical, including analysis,
evaluation, and application of business, accounting
and auditing concepts; (2) be subject to periodic
documentation on progress and review by both the
employer and Accountancy Program Chair or
Dean; and (3) culminate in the final evaluation
prepared by the employer and final course grade
awarded by the Accountancy Program Chair/Dean.
Hiring an undergraduate in an internship training
program benefits all parties: the employers, the
students, and the universities. Employees are
contributing to the future generation of accounting
professionals by providing technical skills as well
as supplying feedback to the academia or the
student’s performance, so that new insights can be
embedded into the curriculum. (M.W.
Madurapperuma et al). The university
coordinating the internship program benefits in a
number of different areas including strengthening
relevance in the industry and with future students,
identifying possible partners, and implementing
curriculum improvements (Schmutte,1986;
Beard,1998; Beard,2007; Burnett,2003). For
students, internships also supplement academic
classes and, in some cases, earn college credit. An
internship is a way to test the waters in a variety of
career fields, to gain “real-life” experience, and a
way to decide on – or opt out – of a certain
vocation (Structured On-the-Job Training, 1995).
Understanding the relationship between the intern
and the Cooperating Agency would provide
information on how to enhance higher education’s
ability to improve their support for students’
learning and development through experiential
learning programs. Students also benefit from
opportunities to self-assess their internship
experience— rather than simply being assessed by
their academic or workplace supervisor at the end
of the experience, usually with a grade or pass-fail
determination. An ongoing system to regularly
assess the quality and efficacy of internship
programs should also be established in order to
ensure that students are being exposed to high-
quality learning experiences.
3
The Internship on Accounting Practices for the
Bachelor of Accountancy degree programme at the
School of Accountancy and Business
Management, Saint Louis University, Baguio City
is normally conducted during their fourth year
second semester based on the curriculum. The
students are required to apply themselves as
interns in their chosen cooperating agency with the
recommendation of their advisers. The students
are normally required to have completed at least
300 hours credit for the fulfillment of the course
requirement. Based on past researches conducted
about internships and by doing an oral survey to
those Accountancy students who already finished
their internships, the Fifth year Accountancy
student of SLU normally attended their internship
in the following cooperating agencies: Local
Government, Banking and Finance,
Accounting/Auditing Firms, Manufacturing, Retail
and Trading, Hotel and Restaurant, Electricity,
Water and gas, and others. The cooperating
agency will be evaluated based on two main areas
the task given and the working environment. The
task given and the working environment are two of
the main factors of choosing where to conduct the
students’ internship (Carniol, 2013). The task
given by the cooperating agency and the working
environment of the cooperating agency are the
main factors that the student normally considers
when deciding where to take their internship.
Working environment includes the employees,
culture, work processes, departments and the
organization as a whole. The work environment
should provide practical tasks to enable the
individual to apply the particular skills that they
wish to learn or enhance and also the opportunity
to obtain wider product or service knowledge and
establish networks for future employment. A good
internship program will ensure the assignment of
challenging projects and tasks. The elements of
successful internship programs are included and
subdivided according to these two main areas.
The study will focus on the evaluation of the fifth
year Accountancy students of the Saint Louis
University-School of Accountancy and Business
Management to their respective cooperating
agency Specifically, the study sought to answer
these questions:
1. What is the profile of the fifth year
Accountancy students of Saint Louis
University-School of Accountancy and
Business Management in terms of:
a. Cooperating Agency
i. Local Government
ii. Banking and Finance
iii. Accounting/Auditing
Firms
iv. Manufacturing
v. Retail and Trading
vi. Hotel and Restaurant
vii. Electricity, Water and gas
viii. others
2. What is the evaluation of the fifth year
Accountancy students to their respective
cooperating agency in the areas of:
a. Task Given
b. Working environment
4
 3. Is there a significant difference in the after graduation, create relevance for past and
evaluation of the fifth year Accountancy future classroom learning, develop work place
students of Saint Louis University-School social and human relations skill, and provide the
of Accountancy and Business opportunity for students to apply communication
Management to their respective and problem-solving skills.
cooperating agency when they are
The research paradigm will serve as the
grouped according to their profile in the
researchers’ guide in conducting this study. This
areas of:
depicts the proposed flow of the study. The
a. Task Given
paradigm of the study will be composed of three
b. Working environment
parts: the independent variables, the dependent
Specifically, the study will be guided by the variable and the expected output of the study.
hypothesis:
Independent variables are conditions or
There is no significant difference in the evaluation characteristics which are presumed cause and
of the fifth year Accountancy students of Saint influence of the existence or non-existence or
Louis University-School of Accountancy and change in certain phenomena. The independent
Business Management to their respective variables of this study are the characteristics of the
cooperating agency when they are grouped fifth year accounting students of Saint Luis
according to their profile in the areas of: University (SLU) in terms of their cooperating
agency which are presumed to cause or influence
a. Task Given
the evaluation of fifth year accountancy students
b. Working environment
of SLU-SABM of their internship experiences.
Research Paradigm
Dependent variables are condition or
Internship entails engaging students in service
characteristics which are influenced by the
activities for the purpose of providing them with
independent variables. They are the focus of the
hands on experience that enhances their
investigation: its behaviour or status as influenced
understanding of issues relevant to their area of
by the independent variables is the concern of the
study (Furco, 1996). Internship is also considered
investigators in this study; the researchers will
as “supervised work experiences” where students
measure the evaluation of the fifth year
are closely supervised (Mcmahon and Quinn,
Accountancy students of SLU-SABM.
1995).
According to Beard (1998), internship program The expected output of this study is the tangible or
integrate academic knowledge with practical intangible good or service produced as a result of
the research. The expected output of this study is
applications, improve job/career opportunities to enhance the participation and involvement of

5
 the interns and the cooperating agencies in the Assumptions of the Study
internship program. 1. The respondents are unbiased in the
evaluation of their respective cooperating
agency.
PARADIGM OF THE STUDY
2. The respondents’ evaluation to their
Independent Variable
PARADIGM OF THE STUDY cooperating agency varies depending upon
Profile of Fifth Year Accountancy Students of SLU- their profiles.
SABM as to:

a. Cooperating Agency
Scope and Delimitation
i. Local Government The coverage of the study was limited to fifth year
ii. Banking and Finance
SLU Accountancy students. The selected students
iii. Accounting/Auditing Firms
iv. Manufacturing were those enrolled in the 1st semester of the
v. Retail and Trading school year 2017-2018. The respondents were
vi. Hotel and Restaurant
vii. Electricity, water and gas profiled in terms of their Cooperating Agency. The
viii. Others respondents were given a chance to evaluate their
respective Cooperating Agency through a
questionnaire provided by the researchers.

Dependent Variable
Significance of the Study
Evaluation of the fifth year Accountancy students to Students who will undertake internship will
their Cooperating Agency in the areas of:
benefit from this study for they can acquire
a. Task Given knowledge about prospective Cooperating Agency
b. Working environment based on the evaluation of students who already
finished their internship.

Students of both undergraduate and graduate

Expected Output schools will find it beneficial in undertaking

similar and related studies.
To enhance the participation and involvement of the
interns and the cooperating agencies in the internship
This study will also be beneficial for the faculty of
program
Accountancy Department as it provides better
picture of what the students really experience and
feel during internship so they may be able to help
their students choose what institutions are better
for internship.

6
METHODOLOGY were chosen as the respondents for they are the
This section presents the methods and procedures ones who have already finished the internship
that will be used to conduct this study. program among the other year levels.

Research Design The data on population of this study was taken

The research study will make use of the from Mr. Allan Frank Silva, CPA who is currently
descriptive-comparative method of research. As the head of the Accountancy department of the
widely accepted, the descriptive method of School of Accountancy and Business
research is a fact-finding study that involves Management, Saint Louis University. The listing
adequate and accurate interpretation of findings, for the school year 2017-2018 of the School of
thus this method will be utilized. It describes with Accountancy and Business Management of Saint
emphasis what actually exist such as current Louis University identified 431 fifth year
conditions, practices, situations or any phenomena Accountancy students. These 431 fifth year
(Calderon and Gonzalez, 1993). The researchers accountancy students were then identified to be
used this approach to assess respondents’ general the population of the study.
awareness and to obtain direct information from
the respondents through questionnaire, to be able The Slovin’s formula will be employed by the

to formulate unbiased conclusions and researchers to obtain the sample size. Slovin’s

recommendations. The true meaning of the data formula allows a researcher to sample the

that will be collected will be reported from the population with a desired degree of accuracy. It

point of view of the objective and the basic gives the researcher an idea of how large this

assumption of the research. Comparative research sample size needs to be to ensure a reasonable

design will also be utilized since the study will accuracy results. (www.ehow.com)

involve determining differences on the evaluation The formula is given as follows:

as well as the level of valuable experience they
received from the particular cooperating agency 𝑁
n=
(1 + 𝑁𝑒^2)
where they conducted their internship programs.
The respondents were grouped according to their where: n = the sample size
profiles.
N = the population size
Respondent Selection
The respondents of the study will be chosen E = desired margin of error (5%)
among the population of the fifth year 431
n = (1+431(0.05^2) n= 207.46
accountancy students of Saint Louis University,
Baguio City. The fifth year accountancy students

7
Employing the above formula, the sample size of In the interpretation of the data, the researchers
the study will involve 208 respondents at 5% will utilize the Likerts six-point rating scale. The
desired margin of error. following arbitrary values and their respective
descriptive equivalents will be used:
Data Gathering Tool
The study will make use of a questionnaire- Likerts’s 6-Point Rating Scale
checklist which will be prepared based on the QUALITATIVE
RANGE SCALE
review of related literature. The questions INTERPRETATION
1.00-1.82 1 Poor
formulated by the researchers were derived from 1.83-2.66 2 Fair
unpublished articles read by the researchers. The 2.67-3.49 3 Average
3.50-4.32 4 Satisfactory
researchers also derived the questions from the 4.33-5.16 5 Very Satisfactory
evaluation tool used to evaluate the BSAC/BSMA 5.17-6.00 6 Outstanding
interns of SABM-SLU. The researchers
incorporated the evaluation tool by reversing the The following statistical tools will be utilized in
questions from the point of view of the the study:
cooperating agency to the point of view of the
Percentage. Count (frequency) and percentage will
students.
be used for the presentation of the data. It seeks
All the parts of the questionnaire will be data to answer the primary objective of the study
conducted in such a way that the respondents will which is to determine the profile of the students in
have six (6) possible options but can choose only terms of their Cooperating Agency.
one answer. The six (6) options will serve as the
Weighted Mean. The weighted mean average will
quantification of the participants’ evaluation on
be used for the interpretation of the six-point
each question item. The checklist format was used
Likerts scale based on the objective 2 – i.e.,. the
in the questionnaire. Checklists are items that
evaluation of the fifth year Accountancy students
encompass several questions on a topic that
to their respective cooperating agency in the areas
requires the same response format.
of (1) task given and (2) working environment.
The instrument, in its final form, will be tested for Presented below is the formula in computing the
its reliability. The data gathered will be tallied, abovementioned:
categorized and subjected to descriptive analyses.
∑ 𝑓𝑥
The descriptive measures that will be used are µ =
𝑛
percentages, weighted mean, t-test, and One-way
Where: µ = weighted mean
Analysis of Variance (F-Test).
Σ = summation

f = number of responses

8
 x = weight assigned to the scales The data shows that 87 (41.83%) fifth year

n = number of respondents students had their internship on a Local

Government, 16 (7.69%) were in Banking and
T-TEST. The independent sample t-test (Walpole,
Finance, 57 (27.40%) were in Accounting or
p. 319, 1993) will be used to determine the
Auditing Firms, 4 (1.92%) were in Manufacturing
evaluation of the fifth year Accountancy students
Firms, 6 (2.88%) were Retail and Trading, 13
of Saint Louis University to their respective
(6.25%) were in Hotel and Restaurant, 12 (5.77%)
cooperating agency in the areas of (1) task given
were in Electricity, Water and Gas, and 13
and (2) working environment when they are
(6.25%) of them were on other cooperating
grouped according to their cooperating agency
agencies such as hospitals and insurance agencies.
where they conducted their internship program.

One-way Analysis of Variance (F-Test). To

measure the significant difference among the
evaluation of the fifth year Accountancy students
of Saint Louis University when they are grouped
according to their Cooperating Agency, the
Single-Factor Analysis of Variance (ANOVA)
will be used. This tool was used to test the
significant differences for more than two group.

Results and Discussion

Table 1.Profile of respondents according to

their cooperating agency
Cooperating
Frequency Percentage
Agency
Local Government 87 41.83%
Banking and
16 7.69%
Finance
Accounting/Auditin
57 27.40%
g Firms
Manufacturing 4 1.92%
Retail and Trading 6 2.88%
Hotel and
13 6.25%
Restaurant
Electricity, Water,
12 5.77%
Gas
Others 13 6.25%
TOTAL 208 100.00%

9
Table 2.Evaluation in the area of Task Given
TASK GIVEN MEAN INTERPRETATION
The tasks given to me were properly oriented
and well defined by the 4.85 Very Satisfactory
Supervisor/Cooperating Agency.
The tasks and responsibilities given to me
were relevant and consistent with the 4.96 Very Satisfactory
company’s objectives.
Work station and necessary tools were
provided by the Supervisor/Cooperating
4.93 Very Satisfactory
Agency during internship to be able to
complete the tasks given.
Quantity of the tasks given (can be completed
4.62 Very Satisfactory
in a quick and timely manner)
Quality of the tasks given (the tasks given
improved my accuracy and thoroughness; 4.82 Very Satisfactory
showed good attention to detail)
The tasks given increased my willingness to
4.85 Very Satisfactory
learn.
The tasks given to me enhanced my ability to
4.90 Very Satisfactory
learn.
The tasks given allowed me to apply the
theories learnt in the classroom to the work 4.58 Very Satisfactory
environment.
The Supervisor/Cooperating Agency
monitored and supervised me during the 4.75 Very Satisfactory
completion of the tasks given.
Contribution of the tasks given for the
4.80 Very Satisfactory
realization of my future career.
GRAND MEAN 4.80673 Very Satisfactory

Table 2 determines the respondents’ evaluation on
the task given to them during their internship in
terms of different degree of evaluation such as:
poor, fair, average, satisfactory, very satisfactory,
and outstanding. The data shows that the
respondents were very satisfied on the orientation
and instructions to them of their supervisor with
regard to their specific tasks. They were also very
satisfied on the tools that were provided to them
during their internship.
The data also shows that the respondents were
very satisfied that their internship helped them to
improve their learning skills and their willingness
to learn. As a result thereof, they also gave a level
of very satisfactory for their evaluation that their
internship program helped them to implement
what they have learned inside the classroom. The
fifth year students, as shown on the table above,
provided a very satisfactory level of evaluation for
the realization of their future career. This
illustrates, therefore, that they are very satisfied

10
that the internship program enhanced their
expectations for their future career.
In summary, according to the respondents, the
tasks given to them were appropriate for their own
field of specialization, which is accountancy. Very
satisfied evaluation also means that
respondents more likely benefited from their
internship programs by providing them a more
extensive knowledge and experience than their
actual activities inside the classroom. The fifth
year Accountancy students agreed that the tasks
given to them during their internship was very
satisfactory.
the

Table 3.Evaluation in the area of Working Environment

WORKING ENVIRONMENT MEAN INTERPRETATION

The Supervisor/Cooperating Agency oriented me

beforehand about the workplace culture, providing details
about the reporting structure of the workplace, workplace 4.97 Very Satisfactory
norms and expectations (e.g., dress code and performance
metrics)
Observance of the Supervisor/Cooperating Agency to the
4.89 Very Satisfactory
attendance of their employees as well as the interns.
The work environment enhanced my judgment towards
4.94 Very Satisfactory
work-related activities.
Dependability(accommodation of the intern’s concerns and
4.92 Very Satisfactory
queries by the employees)
Work Attitudes of the employees towards the interns (the
4.95 Very Satisfactory
employees are motivated to work with the intern)
Character and personality of employees 5.00 Very Satisfactory
Good manners and right conduct of employees 5.06 Very Satisfactory
Cleanliness/hygiene of the work environment. 5.14 Very Satisfactory
The Cooperating Agency establishes rapport with
5.04 Very Satisfactory
clients/customers.
The Cooperating Agency’s willingness and capability of
5.03 Very Satisfactory
training the interns in their work environment.
GRAND MEAN 4.99324 Very Satisfactory

Table 3 shows the respondents’ evaluation in the evaluation such as: poor, fair, average,
area of working environment during their satisfactory, very satisfactory, and outstanding.
internship in terms of different degree of

11
The respondents were very satisfied on the Table 4. Significant Difference in the evaluation
cleanliness and hygiene of the working of TASK GIVEN by the Respondents when
they are grouped according to their
environment. They were also very satisfied with
Cooperating Agency
regard to their orientation about the workplace
Cooperating Agency MEAN Interpretation
culture, norms and expectations. Regarding the
intern’s punctuality and the cooperating agency’s Accounting/Auditing Very
4.95
dependability, the respondents were also very Firms Satisfactory
satisfied about this matter. They were very Very
Banking and Finance 4.44
satisfied that they were given proper attention at Satisfactory
the workplace. The internship helped them Electricity, Water, Very
4.85
develop their responsibility of being always Gas Satisfactory
present in their work. Very
Hotel and Restaurant 4.34
Satisfactory
About the coordinating agency’s rapport with
Very
clients as well as their own employees, the table Local Government 4.89
Satisfactory
shows that the respondents were able to learn ways
Manufacturing 5.23 Outstanding
on how to act properly towards the company’s
Very
clients as well as their employees because they Retail and Trading 4.57
Satisfactory
were very satisfied about this matters. It also
Very
shows that they were able to gain some ideas on Others 4.92
Satisfactory
how they are going to maintain a good relationship
with the people inside the company. the
Dimension f Critical P
respondents were very satisfied that the
cooperating agency possessed the willingness and Task Given 2.05559432 0.066570488
capability of training them in a manner that they Level of Significance 0.05
were expecting.

In summary, the fifth year Accountancy students
agreed that the working environment at the
specific coordinating agency during the internship
was very satisfactory.
Table 4 shows the Evaluation of TASK GIVEN by
the Respondents when they are grouped according
to their Cooperating Agency, in
Accounting/Auditing Firms with a mean of 4.95
which means very satisfactory, Banking and
finance with a mean of 4.44 which means very
satisfactory Electricity, Water, Gas with a mean of
4.85 which means very satisfactory, Hotel and

12
Restaurant having a mean of 4.34 which means Table 5. Significant Difference in the evaluation
very satisfactory, Local Government having a of WORKING ENVIRONMENT by the
Respondents when they are grouped according
mean of 4.89 which means very satisfactory,
to their Cooperating Agency
Manufacturing having a mean of 5.23 which
Cooperating Agency MEAN Interpretation
means outstanding, Retail and Trading having a
Accounting/Auditing Very
mean of 4.57 which means very satisfactory and 5.08
Firms Satisfactory
Others with a mean of 4.92 which means very
Very
satisfactory. Banking and Finance 4.64
Satisfactory
It also shows the significant differences among the Electricity, Water,
5.24 Outstanding
cooperating agencies under the area of task given. Gas
The p value is greater than the level of Very
Hotel and Restaurant 4.83
significance; therefore, there are no significant Satisfactory
differences on the evaluation by the respondents of Very
Local Government 4.96
their cooperating agencies on the task given. Satisfactory
Very
Manufacturing 5.08
Satisfactory
Retail and Trading 5 Satisfactory
Very
Others 5.18
Satisfactory

Dimension f Critical P

Area 2.05559432 0.378667996

Level of Significance 0.05

Table 5 shows the evaluation of working

environment by the respondents when they are
grouped according to their cooperating agency, in
Accounting/Auditing Firms having a mean of 5.08
which means very satisfactory, Banking and
finance having a mean of 4.64 which means very
satisfactory Electricity, Water, Gas having a mean
of 5.24 which means outstanding, Hotel and
Restaurant having a mean of 4.83 which means

13
very satisfactory, Local Government having a Very Satisfactory with the exception of
mean of 4.96 which means very satisfactory, the following items:
Manufacturing having a mean of 5.08 which
2a. The Cooperating Agency was not
means very satisfactory, Retail and Trading having
very strict in observing the attendance of the
a mean of 5.0 which means very satisfactory and
interns;
Others with a mean of 5.18 which means very
satisfactory. 2b. Some of the concerns of the
interns were not fully accommodated;
With this data, it is evident that there is no
significant difference on the evaluation of the 2c. There were some working
respondents because the p value is greater than the environments that did not enhance the
level of significance. judgment of the interns towards work-related
activities;
CONCLUSION
Based on the results and discussions, the
2d. There were some employees that
researchers came up with the following were not motivated to work with the interns;
conclusions: and

1. The overall evaluation of the respondents 2e. Not all of the reporting structure of
in the area of task given is Very the work place, norms, and expectations were
Satisfactory with the exception of the oriented to the interns.
following items:
RECOMMENDATION
1a. The theories learned in the 1. Based on the conclusions in the area of
classroom were not fully applied in the task task given, the researchers came up with
given; the following recommendations:

1b. The respondents were not able to 1a. The interns must show interest

complete the tasks given in a quick and timely and enthusiasm for learning and doing

manner; and new tasks related to the theories learned in

the classroom;
1c. The Cooperating Agency did not 1b. The interns should be prepared
fully monitor and supervise the interns during to work the agreed upon number of hours
the completion of the task given. in every tasks given; and

2. The overall evaluation of the respondents

in the area of working environment is

14
 1c. The interns must routinely ask
for feedback from the supervisor to
enhance their performances.

2. Based on the conclusions in the area of

working environment, the researchers
came up with the following
recommendations:

2a. The interns should report directly

to the supervisors to monitor the required
hours of internship;

2b. The interns should not be afraid to

ask again or approach other employee/s in
their assigned department regarding their
concerns which were not fully
accommodated;

2c. The interns should pay attention

and observe on how the employees work
to know why and how things are done;
2d. The intern should demonstrate
positive attitude and always treat everyone
with respect; and

2e. The interns should ask the

supervisor for further clarifications about
the reporting structure of the work place,
norms, and expectations.

15
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ACKNOWLEDGMENTS
We, the researchers would first and foremost want
to express our deepest of all gratitude to the
omnipotent God in providing us all the necessary
resources in making this research possible. With
His grace and loving kindness He has allowed us
to successfully complete this study.
We would also want to express our deep
appreciation to the following that supervised, and
supported us to the success of this study.
To our research Adviser, Dr. George K. Ramos,
who has guided us throughout the completion with
his knowledge and patience and for without his
approvals, this thesis would not have been
completed or written.
To the respondents, fifth year Accountancy
students of the School of Accountancy and
Business Management, for their time, especially in
answering the questionnaire honestly and
patiently.
To our parents and relatives, for this study would
never be successful without their continuous
support. And also to our friends and classmates for
the moral support and insights they had given us.
18
APPENDICES

Appendix 1- Letter to the Respondents

. School of Accountancy and Business Management

Saint Louis University
Maryheights Campus, Bakakeng Sur
2600 Baguio City

To the respondents:

We, the undersigned students of Management Consultancy 1, are conducting a research entitled
“Cooperating Agency: Evaluation by the Fifth Year Accountancy Students of Saint Louis
University”. This is being conducted as partial fulfillment of the requirement for the degree of Bachelor
of Science in Accountancy and Bachelor of Science in Management Accounting.
We kindly ask that you fill out the necessary information completely and objectively. Rest assured that all
information is treated with utmost confidentiality and for the purpose of the research alone.
We thank you in advance for your time and effort!

Respectfully yours,

GALANG, JANNAH GRACE M. GUAB, MARY ANGELICA B. TERRADO, REINA MAICA B.

VELASCO, GIAN MAURIZ V.

Noted:

Dr. George Ramos, CPA

Adviser

19
 Appendix 2- Questionnaire
Personal Information:

Name(optional):____________________________

Cooperating Agency (please check the box of your answer):

 Local Government
 Banking and Finance
 Accounting/Auditing Firms
 Manufacturing
 Retail and Trading
 Hotel and Restaurant
 Electricity, water, and gas
 Others:________
A. In your point of view, how will you evaluate your Cooperating Agency in the areas indicated?
(please check the box that corresponds your answers for the following items)

Level of Evaluation:

1- Poor
2- Fair
3- Average
4- Satisfactory
5- Very Satisfactory
6- Outstanding

TASK GIVEN 1 2 3 4 5 6

The tasks given to me were properly oriented and well defined by the
Supervisor/Cooperating Agency.
The tasks and responsibilities given to me were relevant and consistent with the
company’s objectives.
Work station and necessary tools were provided by the Supervisor/Cooperating Agency
during internship to be able to complete the tasks given.
Quantity of the tasks given (can be completed in a quick and timely manner)
Quality of the tasks given (the tasks given improved my accuracy and thoroughness;
showed good attention to detail)
The tasks given increased my willingness to learn.
The tasks given to me enhanced my ability to learn.
The tasks given allowed me to apply the theories learnt in the classroom to the work
environment.
The Supervisor/Cooperating Agency monitored and supervised me during the completion
of the tasks given.
Contribution of the tasks given for the realization of my future career.
Others: (Please specify)________________________

20
WORKING ENVIRONMENT
(it includes the employees, culture, work processes, departments and the organization 1 2 3 4 5 6
as a whole)
The Supervisor/Cooperating Agency oriented me beforehand about the workplace
culture, providing details about the reporting structure of the workplace, workplace
norms and expectations (e.g., dress code and performance metrics)
Observance of the Supervisor/Cooperating Agency to the attendance of their
employees as well as the interns.
The work environment enhanced my judgment towards work-related activities.
Dependability(accommodation of the intern’s concerns and queries by the
employees)
Work Attitudes of the employees towards the interns (the employees are motivated to
work with the intern)
Character and personality of employees
Good manners and right conduct of employees
Cleanliness/hygiene of the work environment.
The Cooperating Agency establishes rapport with clients/customers.
The Cooperating Agency’s willingness and capability of training the interns in their
work environment.
Others: (Please specify)________________________

21
Appendix 3- SLU BSAC/BSMA Internship Evaluation Form

SAINT LOUIS UNIVERSITY

SCHOOL OF ACCOUNTANCY AND BUSINESS MANAGEMENT

DEPARTMENT
INTERNSHIPOFEVALUATION
ACCOUNTANCY
BS Accountancy and BS Management Accounting
NAME OF STUDENT :
COOPERATING AGENCY :
ADDRESS
:

A. Duration of Internship Training

From : To: Total Hours:

B. Nature of Duties Assigned/Performed

C. Performance Evaluation (Please CHECK the appropriate box for your rating)

RATINGS

ITEMS O VS S AVE F P

10 9 8 7 6 5 4 3 2 1 0

1 Willingness to Learn

2 Ability to Learn

3 Quantity of Work

4 Quality of Work

5 Work Attitude

6 Job Knowledge

7 Dependability

8 Resourcefulness

9 Attendance and Punctuality

22
10 Judgment

11 Cooperation and Rapport with Peers

12 Rapport with Clients/Customers

13 Character and Personality

14 Cleanliness and Personal Hygiene

15 Good Manners and Right Conduct

16 Others (Pls. specify)

Legend: O=Outstanding (10), VS=Very Satisfactory (9-8), S=Satisfactory (7-6), AVE=Average (5-4) F=Fair (3-2),
P=Poor (1-0).

YES NO
Does the student possess the potential for possible future employment with your organization?

Remarks:

D. Action Taken By Cooperating Agency (Please use the back portion of this sheet if necessary)

E. Recommendations/Suggestions of Cooperating Agency for the improvement of the Internship Program

(Please use the back portion of this sheet if necessary)

Name & Signature of Evaluating Officer Name of Faculty Adviser

Designation: ________________________________ Faculty Adviser

Date: __________________________

Date: __________________________

Overall Rating

(For SLU Use Only): _______________

23
Appendix 4- COMPUTATIONS
4.1 Significant Difference in the Evaluation of TASK GIVEN by the Respondents when they are
grouped according to their Cooperating Agency (Anova: Single Factor)
SUMMARY
Groups Count Sum Average Variance
ACCOUNTING/AUDITING
FIRMS 57 282.3 4.952631579 0.669680451
BANKING AND FINANCE 16 71 4.4375 1.307833333
ELECTRICITY, WATER,
GAS 12 58.2 4.85 0.655454545
HOTEL AND RESTAURANT 13 56.4 4.338461538 1.039230769
LOCAL GOVERNMENT 87 425.5 4.890804598 0.573402833
MANUFACTURING 4 20.9 5.225 0.049166667
RETAIL AND TRADING 6 27.4 4.566666667 0.326666667
OTHERS 13 58.4 4.492307692 0.707435897
ANOVA
Source of Variation SS df MS F P-value F crit
Between Groups 9.213023495 7 1.316146214 1.930072545 0.066570488 2.055594317
Within Groups 136.3830823 200 0.681915411

Total 145.5961058 207

4.2 Significant Difference in the Evaluation of WORKING ENVIRONMENT by the Respondents

when they are grouped according to their Cooperating Agency (Anova: Single Factor)
SUMMARY
Groups Count Sum Average Variance
ACCOUNTING/AUDITING FIRMS 57 289.4 5.077192982 0.464649123
BANKING AND FINANCE 16 74.2 4.6375 0.7705
ELECTRICITY, WATER, GAS 12 62.9 5.241666667 0.186287879
HOTEL AND RESTAURANT 13 62.8 4.830769231 0.712307692
LOCAL GOVERNMENT 87 431.8 4.963218391 0.617236033
MANUFACTURING 4 20.3 5.075 0.129166667
RETAIL AND TRADING 6 30 5 0.392
OTHERS 13 67.4 5.184615385 0.401410256

ANOVA
Source of Variation SS df MS F P-value F crit
Between Groups 4.091645144 7 0.584520735 1.078238362 0.378667996 2.055594317
Within Groups 108.4214318 200 0.542107159

Total 112.5130769 207

24
Table of Contents
INTRODUCTION ........................................................................................................................................ 1
Assumptions of the Study ......................................................................................................................... 6
Scope and Delimitation ............................................................................................................................. 6
Significance of the Study .......................................................................................................................... 6
METHODOLOGY ....................................................................................................................................... 7
Respondent Selection ................................................................................................................................ 7
Data Gathering Tool ................................................................................................................................. 8
Likerts’s 6-Point Rating Scale .............................................................................................................. 8
Results and Discussion ............................................................................................................................. 9
Table 1.Profile of respondents according to their cooperating agency ................................................. 9
Table 2.Evaluation in the area of Task Given ..................................................................................... 10
Table 3.Evaluation in the area of Working Environment ................................................................... 11
Table 4. Significant Difference in the evaluation of TASK GIVEN by the Respondents when they
are grouped according to their Cooperating Agency .......................................................................... 12
Table 5. Significant Difference in the evaluation of WORKING ENVIRONMENT by the
Respondents when they are grouped according to their Cooperating Agency ................................... 13
CONCLUSION ....................................................................................................................................... 14
RECOMMENDATION .......................................................................................................................... 14
REFERENCES ........................................................................................................................................... 16
ACKNOWLEDGMENTS .......................................................................................................................... 18
APPENDICES ............................................................................................................................................ 19
Appendix 1- Letter to the Respondents................................................................................................... 19
Appendix 2- Questionnaire ..................................................................................................................... 20
Appendix 3- SLU BSAC/BSMA Internship Evaluation Form ............................................................... 22
Appendix 4- COMPUTATIONS ............................................................................................................ 24
4.1 Significant Difference in the Evaluation of TASK GIVEN by the Respondents when they are
grouped according to their Cooperating Agency (Anova: Single Factor) .......................................... 24
4.2 Significant Difference in the Evaluation of WORKING ENVIRONMENT by the Respondents
when they are grouped according to their Cooperating Agency (Anova: Single Factor) ................... 24

25