Although prior studies examine student, academic, employer, and alumni’s views regarding the effectiveness of accounting curriculums, no prior studies have cross- sectionally examined all views in one study over a length of time. We survey interns’ perceptions of skill sets immediately after completion of the internship. We also survey participating employers immediately after the internship with respect to satisfaction with intern’s skills. Lastly, we examine alumni perceptions of skill sets taught in the curriculum one-year after graduation. We examine all three perceptions (intern students, employer and alumni) using cross sectional analyses. We find an existing perception gap between students’ self-assessment and employer assessment of skill sets at the intern stage. However, as the students mature into members of the work force, their attitudes align more closely with the perspectives of the employer. We document these results and suggest approaches to eliminate the perception gaps.


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