Dynamics of Forensic Accounting Academic Programme: Evidence from the Universities in Nigeria
Abstract
This paper examines the dynamics of integrating forensic accounting into the academic programmes of the universities in Nigeria. The research is a survey, using both primary and secondary data. Forensic accounting professionals in both academic and practice in Nigeria are used as respondents for the study. Both descriptive and inferential statistics are adopted to analyse the data obtained. The outcome of the study reveals that no university in Nigeria offers forensic accounting as a full-fledged degree programme. Forensic accounting academic programme offers vast opportunities. There are observed obstacles inhibiting incorporation of the emerging career into academic programmes of the universities in Nigeria; notably, dearth of qualified academics to teach the courses; low facility level; and bureaucratic bottlenecks. In the context of ignoble position of Nigeria on the Corruption Perceptions Index of the Transparency International, the study concludes that universities should be proactive to societal needs and problems. The study recommends that universities in Nigeria should surmount all barriers to incorporate forensic accounting into their academic programmes. Intending universities should seek the inputs of relevant professional bodies and practitioners when designing the programme, as this will foster employment prospects of the forensic accounting graduates. As this thriving area of knowledge evolves, relevant authorities in Nigeria should ensure that the forensic accounting academic programme is laid on a credible foundation emphasizing scientific investigative methods, expert witnessing techniques and problem-solving skills.
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