مرکز منطقه ای اطلاع رساني علوم و فناوري - A RESEARCH ON FORENSIC ACCOUNTING EDUCATION IN TURKEY

Abstract :

In many developed countries, and particularly in the USA a great importance has been attached to specialization in forensic sciences, as well as any other fields, and within this frame a new branch of science referred to as forensic accounting has arisen. Contributing to the detection of various fraudulent transactions made especially within the scope of economic and fiscal activities, and to the development of methods and techniques that would prevent all kinds of fraudulent transactions, forensic accounting has become an important science nowadays. In order to use the methods and techniques developed within the field of forensic accounting in the fight against criminals, it is now a necessity to have the persons who will serve in this area undergo a qualified specialization education based on scientific rules. Within this frame, with the application of a questionnaire intended for determining the points of view of the academicians in Turkey on forensic accounting education, it has been established that an adequate infrastructure regarding forensic accounting does not exist in Turkey, that the academicians who are in the position of providing education are reluctant to include forensic accounting in the curriculum and some suggestions intended for having forensic accounting education developed in Turkey has been set forth.