The system of internships as
the binding element of professional training in accounting

Author: Estela Rodríguez Quezada, Cecilia Gallegos Muñoz, y Francisco Cisterna Cabrera
Abstract: This article presents research results on the internship scheme at the Public Accountant and Auditor program at the University of Bío-Bío, Chile, that was carried out through qualitative research methods which purpose was the preparation of a diagnostic on the design, implementation and effectiveness of such schemes, in order to determine their strengths and limitations. The central contribution of this paper is the production of valid and reliable information that may generate an improvement plan focused on curriculum innovation, to optimize the training process.
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The system of internships asthe binding element of professional training in accounting