Abstract

Graduation internship is an important component of vocational education and training programmes, contributing to the development of students’ professional competence through practical experience in enterprises. This article analyzes the role of graduation internship activities in developing professional competence for Accounting students at Lang Son College. The study employed a questionnaire survey with 71 participants, including administrators, lecturers, students, and enterprise representatives. The findings indicate that students’ professional competence is developed through three main dimensions: professional knowledge, professional skills, and professional attitudes, among which professional attitudes received the highest evaluation. However, several advanced professional skills still require further improvement. On that basis, the article proposes several solutions to enhance the effectiveness of organizing graduation internships and developing professional competence for Accounting students.

Keywords: Accounting students, graduation internship, Lang Son College, professional competence, vocational education