| Summary: | 碩士 === 朝陽科技大學 === 會計系 === 104 === In recent years, the Ministry of Education actively promote "Technical and Vocational Education and Reengineering Program", and attempted to shorten the gap between academia, For this reason, the internship course was incorporated into the formal curriculum planning in many universities recently.
In this study, survey data(N=14) were collected from accounting departments of university, adopt qualitative research methods to obtain the necessary information by in-depth interviews, and then explore the learning problems and difficulties encountered by their participation in off-campus internships, and the use of what self-regulated learning strategies to solve the problem.
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