The Disparity in Perceptions and Expectations of Accounting VET Internships: An Empirical Comparative Analysis Between Chinese Interns and Supervisors

This empirical study quantifies discrepancies in expectations between Chinese accounting VET interns and industry supervisors in work-based apprenticeships, aiming to bridge VET curricula with labor market demands to foster competence development and school-to-work transitions. Employing quantitative surveys (n=121) and non-parametric tests (Mann-Whitney U; Cronbach’s α >0.7 for reliability), this VET-focused study uncovers perceptual gaps among stakeholders in Chinese accounting apprenticeships, highlighting misalignments between academic preparation and industry demands that undermine VET effectiveness in higher education. There is a statistically significant difference between interns and supervisors (U = 1321.50, p = 0.02). The data shows that the two groups have very different ideas about the value of internships and the skills they want to improve. Interns typically prioritize personal development and skill enhancement, while supervisors concentrate on organizational efficiency and technical proficiency. These findings emphasize the necessity for enhanced communication and alignment between educational institutions and industry practitioners to ensure that internships fulfill both academic and professional objectives in interdisciplinary settings. This study advances empirical VET research by offering comparative evidence from China, with implications for designing work-based learning programs and aligning stakeholder expectations to enhance global VET outcomes, particularly in collectivist contexts.