摘要：The battle for talent is fought over interns and not full-time hires according to the CPA Practice Management Forum (2005). Albrecht and Sacks (2000, 55) report that this internship learning experience needs to be carefully managed between the school and the firm. The purpose of this paper is to provide accounting educators with a model to effectively manage an internship program. Specifically this model will provide a unique “student driven” matching of students to employers in the internship process and an effective assessment for this process.
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