Current opinions on forensic accounting education

Abstract

Purpose
This paper aims to determine current views of educators and practitioners regarding forensic accounting education, given the recent dramatic growth in the number of colleges and universities offering such education.

Design/methodology/approach
Survey, with statistical analysis of responses.

Findings
Results find that while both groups agree the demand for forensic accounting services will increase in the near future and that they prefer a separate course or degree be offered at the graduate and undergraduate levels, there are several significant differences between the educators’ and practitioners’ opinions on forensic accounting content and preferred teaching techniques. Practitioners consider topics outside traditional accounting as more important to include in forensic accounting education, and more highly value teaching techniques that add an experiential learning component.

Practical implications
Results can be useful to educators who have not considered offering forensic accounting courses or who wish to refine or update their existing forensic accounting education. Students seeking a career in forensic accounting can also use these results to facilitate their course choices to develop skills that employers value.

Social implications
These results find that practitioners value some nontraditional accounting skills, such as in forensic technology and interviewing, more highly than academics, which suggests accounting educators may need to develop interdisciplinary approaches to forensic accounting education.

Originality/value
As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed.