Pre-professional internships in the development of skills and employability of accounting students: a case study from a Peruvian University

Pre-professional internships are an essential mechanism for consolidating academic training and facilitating students’ transition into the labor market. The objective of this study was to evaluate pre-professional internships in the development of professional skills and the perception of employability among accounting students. A cross-sectional, non-experimental quantitative design was used. The study employed a structured questionnaire composed of seven dimensions, complemented with open-ended questions whose responses were examined through basic descriptive content exploration. The sample consisted of 60 participants, including interns and graduates entering the labor market. The results show that more than 70% of respondents value internships as a key space for strengthening accounting competencies, soft skills, and integration into organizational environments. It was also evident that internships increase perceptions of employability and academic motivation, although limitations persist in access to technological resources, academic planning, and innovative teaching methodologies. The comparative analysis did not reveal statistically significant differences between classes, although gaps were identified in the perceived preparation to face professional challenges. It is concluded that pre-professional internships represent a determining factor in building professional identity and strengthening sustainable employability, underscoring the need for curriculum redesign, stronger academic support, and greater collaboration with industry.

1 Introduction

The accounting profession is undergoing constant transformations resulting from the globalization of markets, the digitalization of processes, and the adoption of new international regulations (Coman et al., 2022; Gonçalves et al., 2022; González et al., 2022; Haidar, 2025; Juca and Moreno, 2024; Kokina et al., 2019; Portocarrero et al., 2025b; Zhang et al., 2020). These changes have modified the profile of the accountant, who is no longer limited to financial registration and control, but rather plays a strategic role of advising, communicating, and supporting organizational decision-making (Aaltola, 2019; Dahal et al., 2024; Panasyuk et al., 2021; Sabuncu, 2022); in this framework, graduates must combine technical and functional skills with a growing set of interpersonal capabilities that allow them to face complex and constantly evolving work scenarios (Haidar, 2025; Sabuncu, 2022; Thanasas and Kampiotis, 2024). This convergence highlights that professional excellence does not depend solely on specialized knowledge, but on the balanced integration of skills that strengthen the creation of sustainable value in organizations (Aaltola, 2019; Hill et al., 2016; Plavgo, 2023; Portocarrero et al., 2025a).

In this sense, pre-professional internships constitute an essential mechanism for students to experience first-hand the interaction between the knowledge acquired at the university and the specific demands of the labor market (Arevalo et al., 2024; Hill et al., 2016; Plavgo, 2023). Studies show that these experiences not only facilitate the acquisition of technical skills but also develop autonomy, responsibility, time management, and the ability to make decisions in pressured contexts (Malekshahian et al., 2025; Romero et al., 2025); likewise, employers believe that active participation in internships increases students’ employability, as it allows them to understand organizational culture, strengthen teamwork, and adapt to the dynamics of the professional environment (Dempsey et al., 2025; I. Herbert et al., 2020; Smaldone et al., 2022).

For its part, employability has been consolidated as a strategic reference in the design of educational policies (Bonnard, 2025; Heijde and Van Der, 2006), is presented as an essential purpose of higher education, in many cases responds more to a logic of immediate adjustment to market demands than to a comprehensive and sustained training process (Orellana, 2018; Osmani et al., 2019; Sánchez et al., 2024a,b; Tolstykh et al., 2021). This debate is intensifying given the growing involvement of corporate actors in defining the educational agenda, which has reoriented the sector’s priorities toward greater coordination with the requirements of the productive environment (Haidar, 2025; Trotta and Atairo, 2021), graduates face a double challenge: the saturation of the professional market and the precariousness of available jobs, characterized by insufficient income and unstable working conditions (Florez and Hincapíe, 2025; Kocsis and Pusztai, 2025; Santillán et al., 2024).

The literature highlights the importance of graduates developing both technical skills (hard skills) and interpersonal skills (soft skills) (Sánchez et al., 2024a,b; Varona and Ramos, 2024). The former refers to specific, certifiable knowledge linked to technical expertise, while the latter includes skills such as leadership, communication, teamwork, problem-solving, and adaptability (Pérez, 2025). However, various studies highlight that young professionals tend to overestimate their interpersonal skills, but have deficiencies in communication, critical thinking, and collaboration, especially in highly dynamic and globalized sectors (Nolasco et al., 2024; Pinedo, 2024); along these lines, recent research highlights that soft skills are even more decisive than hard skills for sustainable employability and professional mobility in the long term (Elkhayma and Ezzaidi, 2024; Hussein, 2024; Succi and Canovi, 2020).

Another aspect worth highlighting is the perception of employers regarding the skills of young professionals (Hahang et al., 2022; Luqman et al., 2023; Ozuna, 2022). Studies show that recruiters tend to prioritize soft skills over hard skills when selecting, arguing that technical skills can be perfected through on-the-job training, while interpersonal skills require a longer and more complex development process (Carrasco et al., 2024; Sebastião et al., 2023; Succi and Canovi, 2020). Among the most in-demand skills are assertive communication, adaptability, ethics, leadership, and interdisciplinary collaboration skills (Elkhayma and Ezzaidi, 2024; Robles, 2012; Villacorta et al., 2023). This approach reflects a paradigm shift in the accounting labor market, where university training must respond to the demand to prepare technically competent professionals, but also be endowed with a solid human and social profile (Dempsey et al., 2025; Hussein, 2024; Smaldone et al., 2022).

Regardless of the critical importance of upskilling, a gap persists between the competencies of accounting graduates and the skills demanded by the labor market (Grosu et al., 2023; Shakina et al., 2021). Furthermore, discrepancies between employer expectations and students’ self-assessed preparedness further exacerbate the problem, highlighting the need to investigate the lack of alignment between accounting education curricula and industry skill requirements (Pinedo, 2024; Tiron-Tudor et al., 2025). There is a growing demand in the accounting industry for graduates with well-developed enabling skills (Arquero et al., 2022; O’Shea et al., 2022), which raises concerns about the role of universities in adequately preparing accounting graduates (Arevalo et al., 2024; Tiron-Tudor et al., 2025). Academic support is needed to help graduates develop their confidence, practical skills, and cognitive abilities, closing the perceived skills gap (Echeverría et al., 1970; Roy, 2023).

In Latin America, the demand for accounting professionals remains high due to the growth of emerging economies and the need for greater financial and tax transparency, being considered one of the careers with the best employment prospects in the region (Espinoza et al., 2021; Terry, 2020). In Peru, Accounting is among the ten most in-demand professions, with an average starting income of S/1,807 per month and more than 9,000 graduates per year, compared to approximately 1,500 new formal positions, which reveals a gap that forces professionals to differentiate themselves through additional skills (Ponte en Carrera, 2025; Silva, 2025); additionally, international experiences show that student participation in programs such as Erasmus, science clubs, volunteering, and interdisciplinary projects contributes to strengthening technical and transversal skills highly valued in the labor market, such as creativity, resilience, critical thinking, and intercultural collaboration (Haidar, 2025; Sanz and Plaza, 2024). These experiences not only increase employability but also allow professionals to consolidate sustainable career paths by adapting to technological, regulatory, and competitive changes (Arevalo et al., 2024; Sánchez et al., 2024a,b).

The growing population of accounting graduates must not only respond to the demands of a saturated market but also differentiate themselves by strengthening their professional skills. Consequently, this study analyzes pre-professional practices in the development of professional skills and the perception of employability among accounting students. It seeks to provide empirical evidence that contributes to improving training processes and strengthening the link between the university and the labor market. It also contributes to improving curricula and educational policies aimed at increasing the relevance and quality of academic training, optimizing graduates’ job placement, and promoting comprehensive training that meets the current demands of the professional environment.

2 Methods

2.1 Study design

This study adopted a non-experimental, cross-sectional, and quantitative design, aimed at analyzing the impact of pre-professional internships on the development of professional competencies and the perception of employability of accounting students. As a cross-sectional design, data were collected at a single point in time, which provided a comprehensive overview of the situation under analysis. This methodological strategy was appropriate for describing and comparing the experiences of students undergoing internships with those of graduates already in the labor market, providing evidence on the factors that favor the transition from academic training to the professional field.

2.2 Study population

The sample consisted of 60 Accounting students, 25 of whom were completing their pre-professional internships at public, private, and mixed institutions, while the remaining 35 were graduates already working professionally. This composition allowed for a comparison between those still completing pre-professional internships and those who had already entered the labor market, intending to identify similarities and differences in skills development and perceived employability.

2.3 Data collection

The information was collected through a structured questionnaire developed based on seven key dimensions (accounting competencies, perceived employability, overall satisfaction, soft skills, access to the organization, and required qualifications). Accounting competencies assessed students’ technical proficiency and their ability to apply disciplinary knowledge in practical contexts (Saldaña, 2021). Perceived employability measured how prepared students felt to enter the labor market (Saldaña, 2021). Overall satisfaction captured the general evaluation of the formative experience, while soft skills examined dimensions such as communication, teamwork, responsibility, and stress management (Saldaña, 2021; Yaya et al., 2025). Access to the organization explored students’ adaptation to the workplace and institutional processes (Haidar, 2025; Slezák, 2024). Finally, the requested qualifications allowed for the analysis of the academic and administrative demands established by the host organizations (Lovin and Savu, 2025).

The instrument combined five-point Likert-scale items with open-ended questions, enabling the simultaneous collection of quantitative and qualitative data and providing a comprehensive view of students’ formative experiences and their transition toward employability.

The questionnaire was administered virtually using Google Forms between July 1 and September 19. To ensure validity, the instrument was reviewed by three experts with experience in research and accounting. Internal consistency was assessed using Cronbach’s alpha, resulting in a value of 0.9843, indicating high reliability. All participants provided written informed consent prior to taking part in the study.

2.4 Data analysis

Data processing was carried out using a cross-sectional quantitative design. First, descriptive statistical techniques were used to summarize the main characteristics of the sample using frequencies, percentages, and measures of central tendency. Nonparametric tests were used to compare the groups of students in pre-professional internships and graduates in the workforce, specifically the Mann–Whitney U test with a 95% confidence interval. Given that the data were ordinal and did not meet the assumptions of normality, this test allowed us to identify similarities and differences in key areas such as accounting competencies, perceived employability, overall satisfaction, soft skills, access to the organization, and required qualifications.

For the open-ended questions, an initial data cleansing and filtering process was carried out, eliminating redundancies, typing errors, connectors, and irrelevant responses. The information was then organized according to areas of work and duties performed, perceptions of university education and pre-professional internships, and reasons for employment and non-hiring. Each dimension was subjected to a content analysis process using bigram word clouds, which allowed for the visualization of significant lexical associations and discourse patterns on topics such as taxation, auditing, labor law, a positive work environment, and structural limitations at the host institutions.

3 Results

The dataset analyzed in the present study consisted of information collected from 60 Accounting students, divided into two groups: 25 students from the 10th cycle who were doing pre-professional internships in public, private, and mixed institutions, and 35 graduates already inserted in the labor market. This composition allowed establishing a comparative basis between those who were still in the training process and those who had transitioned to professional practice, to evaluate the impact of pre-professional internships on the development of professional competencies and the perception of employability. The information was obtained through a structured questionnaire, designed based on seven key dimensions: accounting competencies, perceived employability, general satisfaction, soft skills, access to the organization, and requested requirements.

Figure 1 presents the sociodemographic distribution of respondents, showing that the majority of students are between 24 and 25 years old; furthermore, 60.7% of participants are male, while 39.3% are female. Approximately 60.7% of students are doing internships in the public sector, around 25% in the private sector, and 8.3% in mixed-gender organizations. Analysis of internship duration reveals that most students are employed at the institutions for 3, 4, and 6 months, with a dedication time ranging from 30 to 45 h per week, equivalent to almost a full-time workday.

Figure 1

Figure 1. Sociodemographic profile of students and graduates in pre-professional accounting practices.

Figure 2 shows how access to pre-professional internships is achieved. 31.4% report obtaining it through direct contact with the institution, confirming that the initiative is personal and that active searches are the most effective means. 25.7% obtained the internship through job boards, 21.4% obtained it through networking, that is, thanks to personal or academic contact networks, 14.3% did so through public calls, while only 7.1% resorted to voluntary applications, which is the least used method.

Figure 2

Figure 2. Access routes and requirements for pre-professional internships. Note: (a) (How students accessed their internship) shows that internships were mainly obtained through direct contact and job boards, whereas. (b) (Requirements to access the internship) indicates that the most common requirements were completion of the study plan and a minimum GPA.

Regarding the requirements imposed by institutions, the most common requirement was completion of the curriculum (33.7%), followed by a minimum GPA (28.1%). This demonstrates that academic criteria are the main criteria for accessing internships. 15.7% of students had to demonstrate language proficiency, 13.5% submitted a letter of recommendation, and 9% completed a specific internship course. This indicates that, while additional competencies and institutional recommendations have value, the determining requirements remain primarily linked to academic performance.

Figure 3 shows the relationship between the type of organization in which the pre-professional internships were carried out and the level of satisfaction reported by students regarding the knowledge and experience acquired. In the case of public institutions, a moderately positive trend is observed: 9 students stated that they strongly agreed with the usefulness of the experience, while 3 indicated that they simply agreed; that is, there is a non-majority favorable perception regarding the quality of training offered in the public sector.

Figure 3

Figure 3. Type of organization and level of student satisfaction with the practical experience.

In private institutions, a significant concentration of satisfaction was evident at the higher levels: 21 students agreed, and 12 strongly agreed with the learning obtained. However, responses were also recorded at the less favorable levels, with 4 students in a neutral position, 1 in a disagreement, and 3 in a strong disagreement, revealing a greater dispersion in perceptions of quality within the private sector.

For their part, mixed-sex organizations present a homogeneous and highly positive assessment. The five students who completed internships in these types of institutions indicated strong agreement with the experience gained, with no cases reported at the neutral or disagreement levels. This distribution demonstrates that private and mixed-sex institutions have a higher number of satisfied students with no dissenting opinions, which could be attributed to a balance of resources, organizational dynamics, and training opportunities.

Figure 4 shows the analysis of the dimensions linked to the development of accounting competencies and allows us to appreciate in detail the students’ perception regarding the contribution of pre-professional practices in their training process. In the dimension of knowledge strengthening, it is observed that the vast majority of students were located at the upper levels of the scale, where 41% of students stated they agreed and 34.4% strongly agreed, while a smaller proportion of 6.6 and 4.9% of students were at the levels of disagreement and strongly disagree. This means that the practices not only consolidate the learning acquired in the classroom but also become a complementary space for academic feedback.

Figure 4

Figure 4. Accounting skills strengthened during pre-professional internships. Note: (a) (Knowledge strengthening) shows a predominance of agree and strongly agree responses, indicating reinforcement of theoretical knowledge. (b) (Application of knowledge) shows a favorable trend toward the practical application of academic learning. (c) (Familiarization with processes) reflects a high level of agreement regarding exposure to organizational processes. (d) (Software skills) indicates a relevant improvement in the use of specialized software. Finally, (e) (Learning tasks) shows that most students perceived that the activities carried out contributed positively to their learning.

Regarding the application of knowledge, the positive trend continues with an even stronger concentration: 44.3% of students agreed, and 26.2% strongly agreed, while only 9.8 and 4.9% of students disagreed and strongly disagreed, respectively. Here, interns were able to transfer theoretical content to the work context, demonstrating an appropriation of knowledge in real-life professional settings.

Regarding the processes of familiarization with the organizational environment, the results are even more consistent, 47.5% of students indicate that they agree with having adapted adequately, 23% stated that they totally agree, the low frequency in the levels of disagreement (9.8%) and totally disagreement (3.3%) suggests that the vast majority manage to integrate with relative ease into the dynamics of the receiving institutions, so that the internship process becomes a transition mechanism between academic training and the labor market.

Skills in using specialized software are a key aspect of accounting. There is positive progress, with 36.1% of students strongly agreeing and 34.4% agreeing with the need to strengthen competencies, while only 8% disagree or strongly disagree. In other words, pre-professional practices are a prime setting for using accounting programs and applications, whose importance is crucial in contemporary professional practice.

The dimension related to learning tasks shows a more heterogeneous distribution, although the majority of students agreed (37.7%) and strongly agreed (19.7%). A relatively higher number responded neutrally (23%) and disagreed (13.1%). This result shows that the practices facilitate the completion of learning-oriented tasks; however, a proportion perceives limitations related to activity planning, insufficient support as part of the learning objectives, among other factors.

In Figure 5, the supervision and learning environment dimension shows that the feedback received from the teacher or tutor has a favorable distribution, where 41% of respondents agree and 23% strongly agree; that is, the tasks assigned by the tutor are clear and relevant, while a minority of 21.3, 11.5, and 3.3% indicate that they are neutral, disagree, and strongly disagree. Regarding the assignment of tasks, a positive evaluation predominates, with 42.6% agreeing and 24.6% strongly agreeing, while 11.5 and 3.3% of respondents have a negative assessment, disagreeing and strongly disagreeing.

Figure 5

Figure 5. Teacher feedback and learning environment conditions in internships. Note: (a) (Feedback) and (b) (Task assignment) show predominantly positive evaluations of supervision and task allocation. (c) (Learning environment) and (d) (Adequate guidance) indicate favorable perceptions of the learning conditions and guidance received. Finally, (e) (Necessary resources) shows that most students agreed that adequate resources were available during the internship.

Regarding the learning environment, 49.2% of participants indicated they agreed, and 29.5% strongly agreed, describing the organizational environment as healthy and conducive to learning, given the conditions for integration, constant feedback, and mutual collaboration. Additionally, 45.9% of respondents indicated they agreed, and 29.5% strongly agreed, with the guidance, support, and availability of tutors during pre-professional internships. A favorable trend, with 47.5 and 27.9% of respondents indicating they agreed and strongly agreed with the supplies, software, equipment, and materials assigned to them for the development of their internship duties, was evident in some way, while 8.2 and 4.9% indicated they disagreed and strongly disagreed.

The results in Figure 6 reflect a highly positive perception regarding the usefulness of internships for professional performance. 36.7% agree and 43.3% strongly agree, indicating that internships represent a significant experience for job placement, serving as the first link between academic and practical work, fostering confidence in the development of their capabilities. On the other hand, students associate internships with improving their job placement prospects through job searches. 40% agree, and strongly agree, believing that their competitiveness has increased after completing the internship.

Figure 6

Figure 6. Perception of employability and professional projection after the internship. Note: (a) (Work practice) and (b) (Job search) show high levels of agreement regarding the contribution of internships to work experience and job search readiness. (c) (Employment opportunity) and (d) (Market skills) indicate positive perceptions of employability and labor market skills. Finally, (e) (Future practice) reflects a favorable outlook toward future professional practice.

Students show a perception of internships as a bridge to concrete opportunities for job insertion, 35% indicate they agree and 41.7% strongly agree with the strengthening of their positioning in front of employers, 38.3% of students indicate they agree and 33.3% strongly agree with the strengthening of skills and competencies oriented to the market, 15% of respondents have a neutral perception, while 13.3% express a degree of disagreement, not all students feel a full development of skills and preparation for the labor market possibly influenced by the type of institution where they are.

There is a higher level of perception regarding the continuity of internships as a projection into the future. Twenty-six indicated that they agreed and 19 strongly agreed, suggesting that pre-professional internships not only strengthen employability, but also motivate students to continue engaging in similar experiences to enrich their professional career.

Figure 7 relates to student satisfaction with their pre-professional internships, showing that 41.7% agree and strongly agree with the conditions in which they carried out their internships, given that these were ideal for meeting their objectives. Similarly, regarding satisfaction with the experience acquired, 40% of respondents agree and 43.3% strongly agree, demonstrating a high appreciation by the interns for what they learned and its usefulness for their professional training.

Figure 7

Figure 7. Overall satisfaction and academic motivation generated by the internship. Note: (a) (Satisfaction with conditions) and (b) (Satisfaction with experience) show high levels of overall satisfaction. (c) (Motivation to complete) and (d) (Personal expectations) indicate positive academic motivation and fulfillment of expectations. Finally, (e) (Experience recommendation) reflects a strong willingness to recommend the internship experience.

One of the most notable perceptions focused on the motivation to complete their degree after completing the internship experience. 33.3% strongly agreed, and 48.3% disagreed, noting that the practical experience acted as an intrinsic incentive to satisfactorily complete academic requirements. Regarding the fulfillment of personal expectations, 33.3% strongly agreed, and 43.3% agreed with the fulfillment and projection of individual professional goals and the experience acquired. Regarding the recommendation of the experience, the results reach the highest perception: 46.7% of students strongly agreed, and 35% agreed with recommending the experience to other students because they consider the internship to be an essential component of professional training that decisively contributes to strengthening professional identity and future projection.

Figure 8 shows the results of the pre-professional practices have influenced the strengthening of soft skills, considered essential for the comprehensive training of future accountants, in relation to communication skills, 40% of respondents state that they fully agree and 43.3% agree, confirming that the practices favor the development of the ability to transmit ideas effectively in work contexts, which constitute a scenario of interaction, clarity in speeches and professional communication.

Figure 8

Figure 8. Influence of practices on the development of key soft skills. Note: (a) (Communication skills) and (b) (Teamwork) show predominantly positive perceptions of interpersonal competencies. (c) (Professional responsibility) and (d) (Adaptation to practice) indicate improvements in professional performance and adaptability. Finally, (e) (Stress management) reflects a favorable impact of internships on coping skills.

Regarding teamwork, 50% of students agree and 36.7% strongly agree that internships strengthen their collaborative skills, perceiving them as a privileged space to collaborate, coordinate functions, and build joint solutions that are essential for interdisciplinary work. Regarding professional responsibility, the distribution was also highly favorable, with 41.7% of respondents strongly agreeing, highlighting that internships act as training in commitment, ethics, and fulfillment of duties, contributing to consolidating students’ professional identity. Regarding adaptation to internships, this shows that 40% of students agree and 45% strongly agree, perceiving a high capacity to adapt to the demands of institutions and respond flexibly to the challenges of the work environment.

Likewise, regarding stress management, 43.3% of respondents indicated they agreed or strongly agreed, confirming that these practices contribute not only to the development of technical skills but also to strengthening emotional resilience and the ability to manage work pressure.

Figure 9 shows that students positively value the academic training they received and its connection to their pre-professional practices. Regarding the academic training obtained at the professional accounting school, 48.3% indicated they agreed, and 25% strongly agreed, confirming that the curricular content was considered relevant for addressing the work context. However, greater capacity building is suggested for those who transmit the knowledge.

Figure 9

Figure 9. Assessment of university education and its connection with internships. Note: (a) (Academic education) reflects students’ perceptions of their academic training. (b) (Practical knowledge) shows perceptions regarding the applicability of acquired knowledge. (c) (Preparation for challenges) presents students’ views on their readiness to face professional challenges. (d) (Demand plan) indicates perceptions of curricular relevance to labor market demands. (e) (Teaching methodologies) reflects evaluations of instructional approaches. (f) (Course reinforcement) shows perceptions of content reinforcement. (g) (Skills development) presents perceived development of professional skills. (h) (Practical activities) reflects the role of hands-on activities. (i) (Integration of competencies) shows perceptions of competency integration. Finally, (j) (Student recommendation) reflects students’ willingness to recommend the program.

Regarding practical knowledge, a positive distribution was observed, with 43.3% agreeing and 20% strongly agreeing. This finding indicates that students recognize the practical educational contribution, but there is a perceived gap between university education and the real demands of the workplace. In turn, regarding the level of preparation for facing professional challenges, 46.7% of participants agreed, and 16.7% strongly agreed with the necessary tools provided to face complex challenges.

Regarding the planning of academic demands, the general perception was favorable: 45.7% of students agreed, and 21.7% strongly agreed. However, a significant proportion of neutral (16.7%) and disagreed (10%) responses were evident, revealing differences regarding the organization of the academic load linked to the internships. Regarding the teaching methodology, 40% of students indicated they agreed, and 15% strongly agreed; while the rest expressed disagreement, arguing that outdated pedagogical strategies persist that do not align with the theoretical-practical approach to learning. Furthermore, when analyzing course support by teachers and tutors, it was observed that 35 and 46.7% of students, respectively, agreed and strongly agreed with the support provided.

The analysis of skills training reveals that 50% of respondents agreed and 16.7% strongly agreed with the training progress achieved; however, they acknowledge that there is still room for improvement in the development of transversal skills. Regarding practical activities, the results show that 33.3% of students agreed and 51.7% strongly agreed, indicating that these activities are perceived as effective spaces for learning and professional consolidation. Similarly, regarding integration skills, 45% of students indicated they agreed and 21.7% strongly agreed with the recognition of the integration of skills; however, gaps were identified that hinder the full articulation of knowledge, skills, and attitudes. Finally, regarding student recommendations, 45% of students agreed and 30% strongly agreed, confirming a positive assessment of the university program and supporting the training received.

Figure 10, corresponding to the functional area of pre-professional internships, shows that terms such as “private” and “treasury” indicate a strong presence of students in private entities and in areas such as treasury, linked to the management of financial resources. Likewise, the terms “administration,” “development,” and “innovation” appear prominently, suggesting involvement in administrative, planning, and entrepreneurial areas. The presence of areas such as “government,” “supply,” “budget,” and “finance” is also observed, demonstrating participation in public institutions and in processes related to supply and budget management.

Figure 10

Figure 10. Functional areas and main functions performed by the interns. Note: (a) (Functional performance area) highlights the main organizational areas where interns performed their activities, with a strong presence of administrative, treasury, and private-sector contexts. (b) (Functions and activities carried out) shows the core tasks performed by interns, mainly related to accounting, financial, and administrative processes.

On the other hand, the second cloud reflects the functions and activities performed by the interns in their respective areas. The most frequently used terms are “record,” “purchase,” “bank,” “income,” “statement,” “sale,” and “report,” which demonstrate that the work focused on basic accounting and financial processes, such as recording transactions, preparing financial statements, controlling income and expenses, and managing purchase and sale transactions. Likewise, concepts such as “reconciliation,” “preparation,” “declaration,” and “payroll” appear, which indicate bank reconciliation, report preparation, tax returns, and payroll processing. Similarly, the mention of terms such as “management,” “documentation,” and “company” suggests that the students also participated in administrative support and business management tasks.

Figure 11 shows students’ perceptions of university education and pre-professional internships. Regarding the courses or content that should be reinforced, terms such as “taxation,” “auditing,” “labor,” “platform,” and “accountant” demonstrate that students consider it essential to strengthen subjects related to taxation, auditing, labor law, and the use of accounting platforms. Likewise, the mention of “situations” and “practical cases” suggests the need for courses to incorporate more applied examples and real-life situations, so that the content is oriented not only toward theory but also toward practical application in work environments.

Figure 11

Figure 11. Aspects to be reinforced in university education according to students. Note: (a) (Courses or content to reinforce) highlights subjects that students consider key for strengthening their training. (b) (Improvements in university education) reflects perceived areas for enhancing academic preparation. (c) (Challenges faced) presents the main difficulties encountered during internships. Finally, (d) (School/Faculty recommendations) summarizes students’ suggestions to better align university education with professional practice.

Regarding the aspects of university education that should be improved to strengthen practical preparation, the most frequently mentioned terms are “focus,” “course,” “workshops,” “professionals,” and “technological.” These results indicate that students demand a more practical focus in their courses, the implementation of workshops, contact with practicing professionals, and a strengthening of the technological component in their training. The presence of terms like “cycle” and “student” also suggests the need to better articulate academic cycles with pre-professional practice to ensure a coherent learning progression.

Regarding the main challenges faced during the internship, terms such as “lack,” “process,” “documents,” “system,” and “adapting” stand out. This reveals that students identified a lack of prior experience, handling administrative systems, document management, and the process of adapting to the work environment as the greatest difficulties. Expressions such as “practiced” and “became” also appear, suggesting that, although there were initial limitations, the students were able to progressively overcome these difficulties through practice and learning.

Finally, in the recommendations to professional schools or colleges, terms such as “technological,” “implement,” “cycle,” “students,” “internships,” and “practices” stand out. These words reflect a clear demand for the incorporation of greater technological resources in teaching, the implementation of early internships, the inclusion of updated topics in the curriculum, and engagement with external companies and entities. The repeated mention of “companies,” “institutions,” and “graduates” demonstrates the need to strengthen the relationship between universities and the productive sector to ensure that academic training is aligned with the professional demands of the labor market.

Figure 12 shows the reasons for employment and non-employment from the students’ perspective. The most frequently cited terms include “work_environment,” “still_working,” “gain_experience,” and “job_offer.” These terms indicate that the main factors that led students to continue or accept a job offer after the internship were linked to the positive work environment, the opportunity to gain experience, and the existence of specific job offers. Likewise, terms such as “continue_learning” and “want_specialize” appear, reflecting students’ interest in consolidating their professional training and delving deeper into specific areas of their discipline. It can be deduced that students’ motivation to enter the workforce responds to both immediate opportunities for integration and the desire for professional growth and specialization.

Figure 12

Figure 12. Factors motivating hiring and reasons for not finding employment after an internship. Note: (a) (Reasons for hiring) highlights motivations related to professional training, work experience, and performance during the internship. (b) (Reasons for not hiring) shows factors associated with internship completion, limited vacancies, and organizational constraints.

On the other hand, when analyzing the reasons for non-hiring, more recurrent terms such as “finished_internship,” “accounting_assistant,” “spot_available,” and “small_firm” are evident. These show that one of the main reasons why interns were not hired was due to the formal completion of the internship period, a lack of available positions, or because the companies, mostly small accounting firms, did not have the budget or the need to expand their staff. The mention of “full_staff” and “already_one” is also observed, suggesting that in several cases the company already had an accounting assistant, limiting the possibility of hiring new graduates.

The comparative analysis of the dimensions evaluated using the Mann–Whitney U test (Table 1) shows descriptive differences in the proportions reported by students from the 2025-I semester compared with those from other semesters. Specifically, lower percentages were observed in preparation for challenges (53.8% vs. 77.1%), academic training (65.4% vs. 77.1%), familiarization with processes (65.4% vs. 74.3%), practical knowledge (53.8% vs. 68.6%), and teaching methodologies (46.2% vs. 62.9%). Likewise, equal or higher percentages were recorded in computer skills (80.8% vs. 62.9%), employment opportunities (80.8% vs. 74.3%), experience recommendation (84.6% vs. 80.0%), and professional responsibility (84.6% vs. 85.7%). However, none of these differences reached statistical significance (p > 0.05), and the medians remained constant across groups. Consequently, no significant differences were detected between students from the 2025-I semester and those from other semesters in any of the dimensions analyzed. The small effect sizes, together with the lack of statistical significance and the stability of medians, support the conclusion that no relevant differences exist between the groups compared.

Table 1

Table 1. Comparison of training and employability dimensions between students from the 2025-I semester and other semesters.

4 Discussion

The results confirm that pre-professional internships constitute a fundamental space to consolidate the training of accounting students, by allowing the application of theoretical knowledge in real work contexts. As González et al. (2022) and Juca and Moreno (2024) point out, digitalization and global transformations have modified the profile of the accountant, demanding broader skills than purely technical ones. The findings show that more than 70% of respondents positively valued the strengthening of accounting knowledge and the ability to apply what they have learned, which coincides with what was proposed by Aaltola (2019) and Dahal et al. (2024), who emphasize that the accounting function extends beyond financial recording toward analysis and strategic advising. Likewise, the interpretation of the findings is grounded in the seven dimensions assessed, which provided a coherent structure for organizing the results related to technical competencies, employability, soft skills, organizational adaptation, and required qualifications (Haidar, 2025; Lovin and Savu, 2025; Saldaña, 2021; Slezák, 2024; Yaya et al., 2025).

The qualitative results allowed to deepen the main difficulties experienced by the students during their internships, which contributed to contextualize the quantitative patterns. The word clouds showed recurrent limitations in the adaptation to institutional processes, document management, the use of administrative systems, and the execution of basic accounting functions, aspects that coincide with the training gaps pointed out by Nazim (2024) and Nusrat and Sultana (2019), who highlight persistent deficiencies in communication, critical thinking, and technological mastery. Likewise, the results show that insecurity in decision-making, simultaneous management of tasks, and understanding of organizational procedures are aligned with what was reported by Succi and Canovi (2020) and Juhász et al. (2023), who warn that young people tend to overestimate their competencies, which generates discrepancies between their self-perception and actual performance. These qualitative contributions complement and reinforce the results, explain the intermediate assessments recorded in dimensions such as preparation for challenges, familiarization with teaching processes and methodologies, and underline the need, as indicated by Nolasco et al. (2024), to strengthen practical training and early integration with real work scenarios.

While digitalization has transformed the profile of the accountant, the findings show that the training response still faces challenges between market demands and university offerings. Students recognize the need for skills in information technology, data analysis, communication, and critical thinking (Sidorova et al., 2024; Trencheva, 2022; Zhao et al., 2025), but they also warn of limitations in the way they are developed. The incorporation of simulations, electronic modules, and interdisciplinary projects is perceived as a valuable strategy, although insufficient if not accompanied by greater teaching support and the real integration of these tools into professional practice (Banerjee et al., 2019; Giang, 2024; Gunawan et al., 2023). In this sense, the literature agrees that the construction of professional identity and the ability to adapt to changes in the labor market do not depend solely on technical acquisition, but on the possibility of experiencing real work contexts where the student’s resilience, problem-solving, and flexibility are put to the test (Dananjaya et al., 2023; Fuentes et al., 2024; Goh and Sriwati, 2025; IP Herbert et al., 2021; Twyford and Dean, 2024; Zhao et al., 2025).

Regarding perceived employability, students recognize internships as a bridge to job placement, stating that they improve their positioning with employers. This result is related to the contributions of Hill et al. (2016) and Plavgo (2023) who argue that the combination of academic training and early work experiences increases adaptability and professional mobility. Likewise, research by Dempsey et al. (2025) and Smaldone et al. (2022) reinforces this perspective by showing that active participation in internships strengthens students’ confidence and career prospects. A randomized field experiment revealed that applicants with internship experience were 12.6% more likely to be invited to a job interview than those without (Baert et al., 2021). Studies confirm that degree programs that include internships significantly reduce unemployment rates among graduates, especially in polytechnic and public institutions (Di Meglio et al., 2022; Silva et al., 2016).

The mechanisms through which internships contribute to employability include the development of practical skills, increased self-confidence, and clarification of job expectations. Students report improved job readiness, including greater clarity about their roles, the effective application of academic and professional skills, and increased motivation after completing the internship (Bawica, 2021; Chen and Gan, 2021; Kapareliotis et al., 2019). Evidence also indicates that quality mentoring and positive internship experiences further improve job satisfaction and job market readiness (Fauji and Ruspitasari, 2025; Santosa et al., 2024). In addition, internships help reduce worries about entering a career, making students feel more prepared and less anxious about finding a suitable job (Ebner et al., 2021).

Another finding was the impact on the development of soft skills: communication, teamwork, professional responsibility, and stress management were positively valued by more than 80% of respondents. This is consistent with the literature that underscores the importance of soft skills in sustainable employability (Bedah et al., 2021; Pérez, 2025; Varona and Ramos, 2024). These skills facilitate adaptation to changing environments, innovation, and long-term employability (Gerasimova and Oblova, 2025; Poláková et al., 2023), serving as an indispensable complement to technical capabilities to respond to increasingly dynamic professional scenarios. However, the results also reveal persistent gaps between academic training and market demands, especially in critical thinking, effective communication, and interdisciplinary collaboration (Juhász et al., 2023; Nazim, 2024; Nusrat and Sultana, 2019; Prasanta et al., 2022; Succi and Canovi, 2020). This situation is consistent with the findings of Nolasco et al. (2024) and Pinedo (2024), who point out that young professionals tend to overvalue their interpersonal skills, while employers detect deficiencies in skills such as leadership, problem-solving, and self-management (Nazim, 2024; Nusrat and Sultana, 2019; Succi and Canovi, 2020). Furthermore, the lack of systematic methodologies and formal validation in teaching soft skills limits their effective development (Jogo and Rosmayana, 2025; Prasanta et al., 2022; Veselica, 2025), which underscores the need for specific pedagogical strategies and more rigorous assessments to close the gap between market expectations and the actual preparation of future accountants.

From the employers’ perspective, the study shows that the most frequent requirements for accessing internships are academic performance and completion of the curriculum, which confirms the trend described by Shandra (2020), Bawica (2021) and Kroon and Franco (2022) emphasize that organizations prioritize discipline and academic achievement as indicators of reliability. Furthermore, prior internship experience can significantly increase the chances of being selected for job interviews and offers (Baert et al., 2021; Gault et al., 2010; Jaeger et al., 2020). However, recruiters place greater value on soft skills, as they believe technical competencies can be perfected on the job. Although academic performance and curriculum completion are common requirements for internships, employers prioritize soft skills when assessing interns’ potential and performance, confirming that these skills are key to employability and professional success (Asmui et al., 2025; Urquía-Grande and Pérez Estébanez, 2021).

Comparative analysis using the Mann–Whitney test revealed that, although there are no statistically significant differences between classes, students in the 2025-I semester perceive themselves to be less prepared to face professional challenges compared to other groups. This result is consistent with Grosu et al. (2023). and Tiron-Tudor et al. (2025), who document the persistent gap between curricula and the real demands of the labor market. This finding highlights the need to strengthen the articulation between the university and the productive sector, an aspect pointed out by Arevalo et al. (2024) and O’Shea et al. (2022), as an essential condition for training professionals prepared for the digital age.

Although descriptive differences were observed between students from the 2025-I semester and those from other semesters, the Mann–Whitney U test did not identify statistically significant differences across any of the dimensions analyzed (p > 0.05), a valid result that must be interpreted in light of the study’s methodological conditions. The relatively small and unequal subsamples (n₁ = 25; n₂ = 35) limited the statistical power, potentially reducing the ability to detect subtle variations between groups, consistent with the observations of Hill et al. (2016) and Sánchez et al., 2024a,b, who emphasize that comparative analyses in educational contexts require sufficiently large and balanced samples to capture small differences in competencies or employability perceptions. In line with Arevalo et al. (2024), studies involving small student cohorts often exhibit reduced analytical sensitivity without implying the absence of meaningful differences. Thus, the lack of statistical significance does not invalidate the findings but rather indicates that the magnitude of the observed variations did not reach statistical thresholds under the study conditions, underscoring the need for future research with larger and more balanced samples to more precisely assess the stability of these emerging patterns.

Likewise, the findings on overall satisfaction and motivation to complete the degree indicate that internships act as an intrinsic incentive in the academic career. The majority of students would recommend the experience to their peers, which supports the view of Herbert et al. (2020) and Hussein (2024) who believe that employability is enhanced when university education is complemented with practical job placement experiences. However, limitations related to infrastructure and resources were also identified, which coincides with what Florez and Hincapíe (2025) and Santillán et al. (2024) pointed out regarding the precarious conditions that many young people face in their first jobs.

Finally, the results obtained in this study show that pre-professional internships not only serve a technical training function but also strengthen the professional identity and resilience of future accountants. In line with Espinoza et al. (2021) and Silva (2025), the accounting program remains in high demand in the Peruvian labor market; however, the saturation of positions forces graduates to differentiate themselves through the development of comprehensive competencies. In this context, experiences such as international mobility programs, volunteering, and interdisciplinary projects, as Haidar (2025) and Sanz and Plaza (2024) argue, can complement pre-professional internships and provide students with sustainable competitive advantages.

5 Conclusion

The findings suggest that pre-professional internships in the training of accounting students constitute an essential process for strengthening both technical and soft skills, facilitating the transition between university education and job placement. Students positively value these experiences as a bridge to employability, as they not only consolidate knowledge acquired in the classroom but also promote professional responsibility, adaptability, and the development of professional identity in real-life contexts.

Likewise, it was identified that the training process faces limitations linked to institutional infrastructure, academic planning, and the use of innovative pedagogical methodologies. Although most students acknowledge that internships strengthen their skills, they also point out that gaps persist in the alignment between curriculum and labor market demands, which coincides with the need to strengthen practical training, update curricular content, and enhance the integration of technologies applied to the accounting field. These difficulties reflect that the relevance and quality of the process still depend on external factors such as the type of host institution, available resources, and mentoring support.

Although the comparative analysis using the Mann–Whitney U test did not detect statistically significant differences between students from the 2025-I semester and those from other semesters (p > 0.05), this finding should be interpreted in light of the study’s methodological conditions. The small and unevenly distributed sample limits statistical power, which may reduce the ability to identify subtle group differences. While some descriptive variations were observed across several dimensions, these should be regarded as preliminary indications that warrant further exploration in future studies with larger and more diverse samples to determine whether they reflect consistent patterns in students’ training and employability perceptions.

One of the main methodological limitations of the study was the small sample size and its focus on a single professional school, which restricts the generalization of the results to other academic contexts. However, the cross-sectional design allowed us to capture the differentiated perceptions between students in training and graduates already in the workforce, providing a valuable comparative perspective for understanding the strengths and weaknesses in the training process.

At the institutional and educational policy levels, the results provide relevant input for curriculum redesign, the implementation of practical workshops in early stages of the program, and the consolidation of strategic alliances with companies and public entities. They also highlight the need to strengthen teacher guidance and support during internships, ensuring that these experiences are formative and not merely operational.

Consequently, the study paves the way for future research that delves deeper into the impact of pre-professional internships on graduates’ careers, as well as the effectiveness of innovative pedagogical strategies for accounting training. Promoting internships is not only an academic strategy but an essential condition for responding to the demands of an increasingly competitive market, contributing to the sustainable employability of young professionals, and ensuring comprehensive training that strengthens the social and strategic value of the accounting profession.

Data availability statement

The original contributions presented in the study are included in the article/supplementary material, further inquiries can be directed to the corresponding author.

Ethics statement

Ethical approval was not required for the studies involving humans because it involved minimal-risk research based solely on non-interventional, self-administered questionnaires. However, written informed consent was obtained from all participants, ensuring voluntary participation, confidentiality, and anonymity. The studies were conducted in accordance with the local legislation and institutional requirements. The participants provided their written informed consent to participate in this study. Written informed consent was obtained from the individual(s) for the publication of any potentially identifiable images or data included in this article.

Author contributions

RCa: Writing – original draft, Funding acquisition, Conceptualization, Investigation, Validation, Resources, Formal analysis, Supervision, Data curation. OC: Conceptualization, Visualization, Validation, Investigation, Writing – review & editing, Writing – original draft, Software, Formal analysis, Methodology. DT: Writing – review & editing, Writing – original draft, Formal analysis, Software, Visualization, Data curation, Investigation, Validation, Conceptualization. YR: Investigation, Writing – original draft, Validation, Visualization, Formal analysis. HP: Data curation, Formal analysis, Writing – original draft, Investigation. JCo: Data curation, Formal analysis, Writing – original draft, Investigation. ES: Validation, Data curation, Investigation, Visualization, Writing – original draft, Formal analysis. JCa: Data curation, Visualization, Validation, Resources, Investigation, Writing – original draft. RCh: Formal analysis, Writing – original draft, Resources, Data curation, Validation, Funding acquisition, Investigation.

Funding

The author(s) declared that financial support was received for this work and/or its publication. This study was supported by Universidad Nacional Toribio Rodriguez de Mendoza de Amazonas.

Conflict of interest

The author(s) declared that this work was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

Generative AI statement

The author(s) declared that Generative AI was not used in the creation of this manuscript.

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