Exploring the role of small to medium enterprises (SMEs) as a training ground for accountants

This paper provides an analysis of an IBL Programme for accounting students in a business faculty. It identifies the advantages and disadvantages of the program as perceived by both the employers and students and finds largely positive outcomes for both employers and employees. It compares the role played by SMEs and large firms (non-SMEs) in providing an IBL experience from the perspective of both employers and students and finds no substantial differences in the experiences for students, and few for employers. It canvasses recommendations for improvement of the programme to enhance outcomes for students and employers but finds few as IBL is viewed positively.