Advisers

Kimberly Joyce B. Embile, LPT, MAT

Discipline

Accounting And Finance

Abstract

On-the-job training (OJT) is an essential component of accounting education, particularly for Accounting Information System students assigned to the Commission on Audit (COA), where exposure to public-sector auditing and financial accountability is critical. Internship programs aim to enhance technical competence and professional readiness; however, limited research has evaluated the actual performance of accounting student trainees in government audit institutions. Although OJT programs are structured and evidence-based, variations in trainee performance and learning experiences may influence their overall effectiveness. This study examined the level of OJT performance among Accounting Information System students at COA and identified challenges affecting the training program’s success. A descriptive-quantitative design was used. A structured questionnaire with a four-point Likert scale was given to thirty-five COA supervisors who directly monitored student trainees. The instrument measured five performance areas: technical accounting skills, work attitude and professionalism, communication skills, time management and work efficiency, and compliance with policies and ethical standards. Data were analyzed using frequency, percentage, and weighted mean to determine performance levels and common challenges. Supervisors rated trainees highly across most performance dimensions. Technical accounting skills, professionalism, time management, and compliance with ethical standards received “Strongly Agree” ratings, showing strong competence and responsible conduct. Communication skills were rated “Agree,” reflecting satisfactory but lower performance. The most frequent challenges were limited opportunities for hands-on accounting tasks (68.60%) and restricted access to data and resources (54.30%). Technical issues and workload pressures were also noted but less often. Sites where trainees received clearer guidance and more practical exposure reported higher perceived effectiveness of the OJT experience. The findings show that the OJT program at COA effectively develops technical and ethical competencies, but practical exposure and access to resources greatly influence training outcomes. Strengthening supervised task engagement, improving communication skills, and enhancing institutional collaboration may increase internship effectiveness. Future research could compare OJT performance across government agencies to validate and expand these findings.

Keywords

experiential learning, professionalism, on-the-job training (ojt), accounting information system, trainee performance, government auditing, technical accounting skills, commission on audit