Articlegreen2013

A metamorphosis of the traditional accountant

Jeanette K. van Akkeren · Sherrena Buckby · Kim MacKenzie

54 citations0/0 files storedPacific Accounting Review

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Accounting Education and Careers Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Purpose The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations. Design/methodology/approach The methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used. Findings Findings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees. Practical implications Perceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised. Originality/value Both work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.

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References

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Cited by

2018What is the ‘good’ forensic accountant? A virtue ethics perspective 2021Forensic accounting as a profession in Australia? A sociological perspective 2020The regulatory structure and governance of forensic accountancy in the emerging market: Challenges and opportunities 2018Exploring evidence to develop a nomenclature for forensic accounting 2021The application of experiential learning for forensic accounting students: the Mock trial 2023Forensic accounting research around the world

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