Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators
Article
Al-Shurafat, Hashem, Sands, John, Jones, Gregory and Beattie, Claire. 2024. "Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators." Australasian Accounting Business and Finance Journal. 18 (2), pp. 188-195. https://doi.org/10.14453/aabfj.v18i2.12
| Article Title | Obstacles Facing the Development of Forensic Accounting Curricula within the Australian Universities: Exploring Perspectives of Practitioners and Educators |
|---|---|
| ERA Journal ID | 40372 |
| Article Category | Article |
| Authors | Al-Shurafat, Hashem, Sands, John, Jones, Gregory and Beattie, Claire |
| Journal Title | Australasian Accounting Business and Finance Journal |
| Journal Citation | 18 (2), pp. 188-195 |
| Number of Pages | 25 |
| Year | 2024 |
| Publisher | University of Wollongong |
| Place of Publication | Australia |
| ISSN | 1834-2000 |
| 1834-2019 | |
| Digital Object Identifier (DOI) | https://doi.org/10.14453/aabfj.v18i2.12 |
| Web Address (URL) | https://ro.uow.edu.au/aabfj/vol18/iss2/12/ |
| Abstract | Forensic accounting education has become an increasingly significant issue in recent years. In Australia, universities have acknowledged the industry’s growing relevance, and there have been attempts to address gaps in the provision of forensic accounting education. Despite these efforts, forensic accounting education is frequently omitted in university programs. This paper seeks to identify the obstacles that influence the transformation of forensic accounting knowledge into university programs. To do so, this study explores the perspectives of two groups: forensic accounting practitioners and university academics. Simi-structured interviews were conducted with the two groups to gather their perception. The findings show that the interdisciplinary nature of forensic accounting, the educator's relevant experience, and some other factors (e.g. university timetabling, calendar, venue arrangements, lack of forensic accounting instructional material, and professional and educational accreditations) are all obstacles facing the development process of forensic accounting. It is recommended for schools that do not have the required resources or are facing many obstacles in integrating forensic accounting education to offer an introductory elective course in the curriculum or utilize appropriately qualified guest speakers. The findings in this qualitative study could help educators in the development process of forensic accounting curricula. |
| Keywords | Australia; Forensic Accounting; Curricula Development |
| Contains Sensitive Content | Does not contain sensitive content |
| ANZSRC Field of Research 2020 | 350701. Corporate governance |
| Byline Affiliations | Hashemite University, Jordan |
| University of Southern Queensland | |
| Lincoln University, New Zealand |
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