e-journal

Better, faster, smarter:developing a blueprint for creating forensic accountants

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Purpose – The purpose of this article, which is based on author’s study, is to highlight the essential
attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference
for forensic accounting education and training.
Design/methodology/approach – This study uses primary and secondary data on forensic
accounting profession in Indonesia and the USA. Such data were collected by means of literature
reviews, in-depth interviews, and a focus group discussion with a number of forensic accounting
professionals in Indonesia and the USA.
Findings – The author establishes that the “problem-based” nature of forensic accounting requires a
unique approach in producing forensic accountants compared to ordinary accountants. The essential
attributes that a forensic accountant needs to possess are mentality, method, and experience.
“Mentality” consists of elements such as ability to differentiate the right from the wrong, courage to
stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets.
“Methods” refer to the understanding of the fraud investigation process such as fraud detection,
evidences, investigation methods, and investigation report. “Experience” as the third attribute is
gained primarily through involvement in fraud investigation process in which a forensic accountant
utilizes his or her knowledge previously acquired through education and training.
Research limitations/implications – Forensic accounting is a problem oriented skill that may
differ across countries. Due to the time and financial resource constraint, this study is limited only on two
countries and a small number of respondents. For future study, more countries and respondents should
be included in analysis to gain a more complete picture on what constitute a forensic accountant.
Practical implications – The results of this study contribute to the development of human resource
in the forensic accounting profession. More specifically, they serve as a reference in the development of
curriculum for forensic accounting education and training especially in Indonesia.
Originality/value – This paper sees forensic accountant skill development from the “demand” point
of view by highlighting what that the profession expects from a forensic accountant.

Keywords Education, Universities, Fraud, Forensic accountant, Forensic accounting, Fraud investigation

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Money Laundering Control

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Journal of Money Laundering Control Vol. 16 No. 4, 2013 pp. 353-378

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI
Better, faster, smarter:developing a blueprint for

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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