Forensic Accounting Education Obstacles in Accounting Programs in Libya

This paper provides a theoretical foundation and conceptual framework to explain forensic accounting education obstacles among academicians and practitioners to integrate forensic accounting. A review of the extant literature on forensic accounting obstacles in developed and developing countries and establish theoretical relationships and connect with the Libyan case. In this paper, forensic accounting education obstacles are discussed by drawing on different ideas to provide logical points and support the conceptual framework. This study is conceptual and devoid of empirical data, even though it highlights the importance of teaching forensic accounting and the lack of integration into Libyan colleges. To address new problems and issues, the paper places a focus on forensic accounting education and training. The paper extends the existing literature in the area of education, which is discussed extensively in developing curricula. However, studies on emerging forensic accounting in curriculum, particularly in developing nations that experience high levels of corruption and asset misappropriations are unlimited. Hence, this study is significant because it addresses under-researched issues in accounting education and also attempts to develop a conceptual framework for universities to reach a better level of education.

Anahtar Kelimeler: Forensic Accounting, Fraud, Corruption, Education.

This paper provides a theoretical foundation and conceptual framework to explain forensic accounting education obstacles among academicians and practitioners to integrate forensic accounting. A review of the extant literature on forensic accounting obstacles in developed and developing countries and establish theoretical relationships and connect with the Libyan case. In this paper, forensic accounting education obstacles are discussed by drawing on different ideas to provide logical points and support the conceptual framework. This study is conceptual and devoid of empirical data, even though it highlights the importance of teaching forensic accounting and the lack of integration into Libyan colleges. To address new problems and issues, the paper places a focus on forensic accounting education and training. The paper extends the existing literature in the area of education, which is discussed extensively in developing curricula. However, studies on emerging forensic accounting in curriculum, particularly in developing nations that experience high levels of corruption and asset misappropriations are unlimited. Hence, this study is significant because it addresses under-researched issues in accounting education and also attempts to develop a conceptual framework for universities to reach a better level of education.

Keywords: Forensic Accounting, Fraud, Corruption, Education.

Sayfa Aralığı: 299-310

Issa, M. (2023). Forensic Accounting Education Obstacles in Accounting Programs in Libya. Journal of Current Researches on Social Sciences, 13 (2), 299-310.