The introduction of forensic accounting education in Malta : a survey

Abstract

Purpose: This study is intended to evaluate academic and practitioner perceptions on current accounting education and the importance and viability of introducing the subject of forensic accounting within accounting curricula in Malta. It aims at ascertaining whether recent demands for forensic accounting education abroad are pertinent to the Maltese scenario, and at assessing the approaches through which the subject should be implemented. Approach: The objective of this study is achieved through the use of a detailed questionnaire addressed to accounting practitioners, as well as semi-structured interviews with three local academic institutions offering accounting education. Results: The findings obtained ascertain that a gap is perceived to exist between accounting education and practice. The introduction of forensic accounting education is seen to be beneficial by both accounting educators and accounting practitioners in reducing this perceived gap. Findings also suggest that the implementation of the subject should target both qualified accountants as well as accounting students still reading for their qualification. Value: It is hoped that this study will stimulate interest in this area of study, as well as encourage and facilitate further development in the area, particularly with respect to the method of implementation of the subject within the different areas of accounting education.