Forensic Accounting Education In Bahrain: A Survey on Educators’ Opinion

Abstract

Since the beginning of the 21st century, the interest in forensic accounting started to increase noticeably; arguably the subject matter lends itself to the delivery of this topic in the accounting curriculum in universities. This study aims to explore the educators’ opinion on the perceived importance of forensic accounting and integrating certain forensic accounting topics into the accounting curriculum in the universities in Bahrain. The study surveyed 34 accounting educators. The results indicated that the majority of the respondents are familiar with forensic accounting and expecting an increasing demand on it in the coming future. Additionally, the findings revealed that there is a consensus among all the accounting educators regarding the perceived importance of forensic accounting and integrating certain forensic accounting topics in the accounting curriculum. However, no significant differences were found among accounting educators as for the importance of forensic accounting and the integration of specific forensic accounting topics in the curriculum when they are grouped according to gender, educational level, academic rank, and years of experience. In light of these findings the study recommends that the accounting departments in Bahraini universities should be encouraged to offer a program that specializes in forensic accounting or at least offer a course in this topic in the accounting curriculum.