“…However, many studies are limited in scope and focus. Typically, the conclusions of studies are based upon feedback from the singular perspective of either the student (Madilaras, 2004;Cord et al, 2010;Thompson, 2011;Martin and Wilkerson, 2006;Maelah et al, 2011;Abu Bakar et al, 2011;Muhamad et al, 2009;Hasbullah and Sulaiman, 2002); the university (Thompson, 2011); or the employer (Pianko, 1996). Tindale et al (2004) examine internships from the perspectives of both the students and the university, but focus on postgraduate accounting programmes while excluding undergraduate programmes.…”