Internship of Accounting Students in the Form of E-Learning: Insights from Poland

Abstract

The COVID-19 pandemic has imposed on us not only e-learning with higher education providers, but also triggered considerable difficulties in organization internships. Institutions and enterprises that used to be eager to take interns have refused to do so. In these conditions, the key objective for the Faculty of Management at the UTP University in Bydgoszcz was to organize e-internships to ensure a working environment similar to the real working conditions of the accounting department. A new internship program was developed that implemented the assumptions of active learning, by virtue of the case study approach, computer-based learning environments, and a comprehensive task simulating the work of the accounting department in the form of a multi-step project. The key objective of this article is to present the results of research in the form of a survey on how the students majoring in Finance and Accounting perceive the proposed internship method. The results show that an internship in the form of e-learning with the proposed education methods is appreciated by the students. E-learning does not necessarily have to be less effective than traditional learning. The use of platforms and the selecting of adequate methods can enhance the activity of students, supporting self-education and independent task performance.