Naslov
COMPARATIVE ANALYSIS OF FORMAL EDUCATION IN FORENSIC ACCOUNTING

Autori
Bartulović, Marijana, Marić Stojan, Danijela

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of FEB Zagreb 14 th International Odyssey Conference on Economics and Business / Sever Mališ, Sanja ; Načinović Braje, Ivana, Galetić, Fran - Zagreb : Faculty of Economics & Business, 2023, 60-68

Skup
International Odyssey Conference on Economics and Business

Mjesto i datum
Poreč, Hrvatska, 10.05.2023. - 13.05.2023

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
forensic accounting, education, comparative analysis

Sažetak
Forensic accounting as a young discipline has gained a lot of attention due to frauds that have been discovered in the early 2000s and the fact that no organization is immune to business frauds. In the last few years, companies are operating in turbulent environment which negatively impacts fraud and tendency to commit fraud. All of this indicated need for stronger fight against fraud and joining forces off all participants in the fight against fraud. In this sense, the role of educational institutions is indispensable, as they should be the initiator of changes and provide answers to environmental challenges. Through this paper authors analysed the level of development of forensic accounting in selected countries by focusing on the level of formal education in this area. To detect achieved level of development of forensic accounting, authors analysed formal education in forensic accounting in four selected countries: Slovenia, Croatia, Bosnia and Herzegovina and Montenegro. Comparative analysis of study programs and courses in which competencies in the area of forensic accounting are acquired was performed. Research results indicate that there are significant differences in the inclusion of forensic accounting courses in study programs depending on the level of the study. Namely, the analysis showed that subjects from forensic accounting are much more integrated into programs at the 7th level of the European Qualification Framework than at the 6th level. Also, research results showed there are differences in the observed level of development of forensic accounting profession among analysed countries. The conclusion that emerges is that the development of the forensic accounting profession in the observed countries is rather slow and that joint, synergic action of all participants in this area is needed in order to encourage stronger development and affirmation of this profession.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Interdisciplinarne društvene znanosti

POVEZANOST RADA