e-journal

A metamorphosis of the traditional accountant

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Purpose – The aim of the study is to identify the latest trends in accounting forensic work in
Australia by examining how accounting firms that specialise in forensic services meet the needs of
their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills
of future graduates meet industry expectations.
Design/methodology/approach – The methodological approach taken in this study was
exploratory, and qualitative semi-structured interviews were the primary data collection instrument
used.
Findings – Findings from 32 interviews with Australian practising forensic professionals suggest
that these services are broad and complex. Opinions differ widely on the best way forward for this area
of the accounting profession. Both work-based and personal attributes required by practising forensic
professionals together with the wide range of complex services offered in Australia are presented in a
posited model, providing a unique contribution to international forensic accounting literature. Forensic
services firms require strong work-based skills such as oral and written communication skills,
technology and analytical skills, in addition to an accounting qualification, as part of their
under-graduate or post-graduate degrees.
Practical implications – Perceptions were also that graduates require strong interpersonal skills,
enthusiasm, intelligence and the ability to work independently and although this has been reported in
the literature previously, findings from this study suggest there is still a deficiency in forensic
accounting graduates skill set, particularly in relation to oral and written communication. The lack of
an Australian-based forensic accounting certification was also raised.
Originality/value – Both work-based skills and personal attributes are presented in a posited model
of the Australian forensic accountant, providing a unique contribution to international forensic
accounting literature.

Keywords Forensic accounting, Accounting education, Work-based skills, Personal attributes, Accounting, Australia

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Informasi Detail

Judul Seri

Pacific Accounting Review

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Pacific Accounting Review Vol. 25 No. 2, 2013 pp. 188-216

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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