青年失業率高居不下，企業主和學校教授皆不約而同提出縮短就學到就業的”最後一哩路”，鼓勵大專院校學生到企業實習以提高競爭力。但回顧台灣文獻以及相關學術論文並沒有太多相關研究，因此本研究調查針對台灣的主管�雇主以及台灣大專院校學生對於實習制度的態度差異，希冀能為台灣目前的實習制度提出實質建議。

　　本研究使用美國學者Mark Hall, Gerald Stiles, John Kuzma and Kevin Elliott (1995)發展的完整問卷，此問卷包含五個構面，分別為一般態度與支持、學生的學習成果、立即性的收穫、學業要求以及雇主�學生�指導教授的角色。問卷收集以紙本和電子版問卷兩種並行，問卷群體分為三群，雇主、有實習經驗學生以及沒有實習經驗學生。收集完成後以T-test和MANOVA兩種分析方法並行，探討兩種以及三種群體的態度差異。

　　透過統計軟體分析後發現，態度差異確實存在於不同群體間。尤其以雇主和無實習經驗學生態度差異的題項為最多。在本研究中，試著去解釋不同群體間態度差異以及態度相符的原因，並在最後章節，向學校教授、企業人力資源人員以及學生分別提出建議，希冀能改善不同群體間的態度差異，並改善台灣實習制度，為涉入實習制度中的每個個體創造雙贏局面。

The employment rate of youth kept increasing every year, both employers and faculty mention a way to decrease the gap between school study and employment- internship programs. However, look back to Taiwan’s literature review and thesis, there were not so many studies related to the topic. Thus, present study aims to Taiwanese society to study the different attitudes between employers and students.

The U.S. scholars Mark Hall, Gerald Stiles, John Kuzma and Kevin Elliott’s (1995) questionnaire were used in present study. The questionnaire consisted of 5 dimensions, general attitudes and support, students learning outcomes, immediate payoff, academic requirement and Employment/ Students/ Advisors’ roles. Electronic questionnaire and paper questionnaire were both used to collect the data. After collection, we were using two different analyze skill (i.e. T-test and MANOVA) to examine the disparity and consistency between groups.

The statistical result shows that discrepancy attitudes indeed existed between employers and students, the discrepancy attitude especially between employers and students with no internship experience. In present study, we tried to explain the reasons for the disparity and also consistency attitudes. We bring up some suggestions to human resource people, faculty and students, hoping to better the internship programs and to create the win-win situation.

Content
Chapter One: Introduction 1
1.1 Research background 1
1.2 Purpose of the Study 3
Chapter Two: Literature Review 5
2.1 Definition 5
2.1.1. Definition of Internship 5
2.1.2 Definition of Cooperative education 8
2.1.3. Conclusion: What’s the difference between internship and cooperative education? 10
2.2 The pros and cons of internship 11
2.3 Different perspectives between employers and students 15
2.4 Worldwide internship programs 20
Chapter Three: Methodology 36
3.1 Pilot study 36
3.2 Research framework 39
3.3 Data collection 44
3.4 Analysis Measurements 45
Chapter Four: Data analysis and Result 46
4.1 Description of Respondents 46
4.2 Reliability Analysis 50
4.3 T-test and Manova to Compare the Differences 51
4.3.1. Differences attitude toward employers and students 51
4.3.2. Different attitudes toward employer, students with internship 64
4.3.3. Different attitude toward employers and students with internship experiences. 71
4.3.4. Different attitude toward employers and students with no internship experiences. 72
4.3.5. Different attitudes between students with internship experiences and students with no internship experience. 73
4.4 Conclusion 76
Chapter Five: Discussion and conclusion 83
5.1 The role of educators 83
5.2 The role of HR 86
5.3 The role of students 93
5.4 Lessons from U.S 95
Chapter Six: Limitation and future research suggestion 99
6.1 Limitation 99
6.2 Future research suggestion 99
References 101
Appendix 1. Questionnaire (Chinese version) 106

Tables
Table 2-1 Literature review of different attitudes 16
Table 2-2 Top five business schools’ internship requirement (France) 20
Table 2-3 Students Academic Majors as a factor of paid or unpaid (U.S.) 22
Table 2-4 U.S. National Universities Producing the Most Interns (2010) 23
Table 2-5 Universities in Taiwan take internship program as a graduation criterion 24
Table 2-6 Assortment of enterprises’ internship programs (Taiwan) 29
Table 3-1 Summary of pilot study 37
Table 4-1 Description of students’ respondents 47
Table 4-2 Descriptions of students who had internship experiences 48
Table 4-3 Descriptions of employers’ respondents 49
Table 4-4 Reliability Analysis 51
Table 4-5 T-test analysis of general attitudes and supports 53
Table 4-6 T-test analysis of student learning outcomes 58
Table 4-7 T-test analysis of immediate payoff 59
Table 4-8 T-test analysis of academic requirement 60
Table 4-9 T-test analysis of employers/ students/ faculty’s roles 61
Table 4-10 MANOVA analysis of general attitudes and supports 65
Table 4-11 MANOVA analysis of student learning outcomes 66
Table 4-12 MANOVA analysis of immediate payoff 67
Table 4-13 MANOVA analysis of academic requirement 68
Table 4-14 MANOVA analysis of employers/ students/ faculty’s roles 70
Table 4-15 T-test analysis of different attitudes 71
Table 4-16 T-test analysis of different attitudes 72
Table 4-17 T-test analysis of different attitudes 75

References

Chinese
高玉芬、何志峰 (1996)，從策略聯盟剖析建教合作，技術與職業教育雙月刊，　　　
　　第35期，p.51-55
蔡融潤 (2010)，企業實習生師徒制之發展研究－以外商企業為例，國立台灣科　　
　　技大學企業管理系碩士班學位論文
行政院勞工委員會 (2011)，勞動基準法，取自http://www.cla.gov.tw/
陳嘉彌 (1999)，師徒制教育實習理念與實務之探析，教育研究資訊，88年11月，
　　p.144-169
黃英忠、黃培文 (2003)，實習工作價值觀的建構及其與工作投入的關係－以大
　　專觀光、休閒、餐旅相關科系學生為例，觀光研究學報，10 (1)，p.63-78

English
Acuff, H. (1985), “Recruitment” Human Resources Management and Development 　
　　Handbook, AMACON, 530-549.
Alpert, F., Heaney, J., & Kuhn, K.L. (2009), “Internships in marketing: Goals,
structures and assessment - Student, company and academic perspectives”
Australasian Marketing Journal, 17(1), 36-45.
A. Michael Knemeyer, Paul R. Murphy (2002), “Logistics internships: Employer and 　
　　student perspectives” International Journal of Physical Distribution & Logistics
　　Management, 32(2), 135 - 152.
Beard D.F. (2007), “Assessment of internship experiences and accounting core
　　competencies” Accounting Education: an International Journal, 16(2), 207-221.
Beggs, Brent, Craig M. Ross, and Bryan Goodwin (2008), “A Comparison of Student
　　and Practitioner Perspectives of the Travel and Tourism Internship” Journal of
　　Hospitality, Leisure, Sport & Tourism Education, 7(1), 31–39.
Bernstein, Judith. (1976), “Urban field education: An opportunity structure for
　　enhancing students’ personal and social efficacy” Human Relations 29 (July), 　
　　677-85.
Breen, H. & Hing, N. (2001), “Improving competitiveness through cooperation:
　　Assessing the benefits of cooperative education partnerships in gaming
　　management” UNLV Gaming Research & Review Journal, 6(1), 57-72.
Daniel D. (2011), “Internship and Small Business: A Fruitful Union? A Conceptual
　　Approach” Journal of Management Policy and Practice, 12(2), 28-31.
Daugherty, E. (2000, Winter - Spring), “A Phenomenological Study of the Internship
　　Experience: Reflections from three Perspectives” ASJMC Insights, 17-18.
DeFilippis, R. A. (1982), “Internship in Small Practice” The CPA Journal, Jan.,
81-82.
Divine, Richard L., JoAnn K. Linrud, Robert H. Miller, and J. Holton Wilson (2007), 　
　　“Required Internship Programsin Marketing: Benefits, Challenges and 　
　　Determinants of Fit,” Marketing Education Review, 17 (2), 45–52.
Gardner, P., Nixon, D. C., & Motschenbacher, G. (1992), “Starting salary outcomes of 　
　　cooperative education graduates” Journal of Cooperative Education, 27(3), 　
　　16-26.
Gault, Jack, John Redington, and Tammy Schlager (2000), “Undergraduate Business 　
　　Internships and Career Success: Are They Related?” Journal of Marketing 　
　　Education, 22 (1), 45–53.
Goodman, L. (1982), “Internship Programs: What CPA Firms Should Know” Journal of Accountancy, Oct., 112-114.
Grubb, W. N.& Villeneuve, J. C. (1996), “Indigenous school-to-work programs: 　
　　Lessons from Cincinnati’s co-op education” Berkeley: National Center for
　　Research in Vocational Education.
Hall, M., Stiles, G., Kuzma, J., & Elliott, K. (1995), “A comparison of student and 　
　　employer expectations with regard to business internships.” Marketing
　　Education Review, 5(3), 41–49.
Hayes, R. A. (1978), “Employer experiences with the work performance of
　　cooperative education employees” Journal of Cooperative Education, 14(2), 　
　　93-103.
Hurd, J. & Hendy, M. (1997), “What we know about employer’s perceptions of 　
　　cooperative education: A synthesis of research in the United States and Canada”
　　Journal of Cooperative Education, 32(2), 55-62.
Knoop, R. (1995), “Relationships among Job Involvement, Job Satisfaction, and 　
　　Organizational Commitment for Nurses” The Journal of Psychology, 129, 　
　　643-649.
Knouse, Stephen B., John R. Tanner, and Elizabeth W. Harris (1999), “The Relation 　
　　of College Internships, College Performance, and Subsequent Job Opportunity,” 　
　　Journal of Employment Counseling, 36 (1), 35–43.
Krohn, Franklin B. (1986), “Time to Blow the Whistle on Internships” Marketing
　　Educator, 5 (Spring)
National Association of Colleges and Employers [NACE] (2009).
Mawhinney, T. C., Dickinson, A. M., & Taylor, L. A. (1989), “The use of concurrent 　
　　schedules to evaluate the effects of extrinsic rewards on intrinsic motivation"
　　Journal of Organizational Behavior Management, 10, 109-129.
Phillips, L. L. (1977), “Mentors and protege: A study of the career development of
　　women managers and executives in business and industry” UCLA, University
　　Microfilms International No. 78-6517.
Pianko, Daniel (1996), “Power Internships,” Management Review, 85 (12), 31–33.
Ricchiute, D. N. (1980), “Internships and the Local Practitioner” Journal of
　　Accountancy, July, 35-39.
Ross, P. (2012), “Intern Nation: How to earn nothing and learn little in the brave new 　
　　economy”. U.S. - Verso.
Sagie, A. (1998), ”Employee Absenteeism, Organizational Commitment, and Job 　
　　Satisfaction: Another Look” Journal of Vocational Behavior, 52, 156-171.
Scott, Mary (1992), “Internships Add Value to College Recruitment” Personnel
　　Joumal, (April), 59-63.
Sessions, D.J. (2006), “Recruiting made easy” Journal of Accountancy, 201(5), 31–34.
Taylor, Susan M. (1988), “Effects of College Internships on Individual Participants,” 　
　　Journal of Applied Psychology, 73 (3), 393–401.
Tett, R.P., Meyer, J.P. (1993), “Job satisfaction, organizational commitment, turnover
　　intention: Path analysis based on meta-analytic findings” Personnel Psychology,
　　46, 259–293.
United States Department of Labor, “The Fair Labor Standards Act (FLSA)”, from 　
　　http://www.dol.gov/
University of Kansas (2007), “Starting and Maintaining a Quality Internship Program”.
Wessels, W. & Pumphry, G. (1996), “The impact of cooperative education on wages” 　
　　Journal of Cooperative Education, 32(1), 36-52.
Wilson, J, W., Stull, W. A. & Vinsonhaler (1996), “Rethinking cooperative education” 　
　　Journal of Cooperative Education, 31(2), 154-165.