Akuntansi Forensik: Perlukah Ada dalam Kurikulum Jurusan Akuntansi?

• Main Authors: Sugianto, Jiantari
• Format: Article
• Language: English
• Published: University of Brawijaya 2014-12-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: akuntansi forensik; kurikulum; jurusan akuntansi; fraud
• Online Access: http://jamal.ub.ac.id/index.php/jamal/article/view/312/315

The aim of this study is to identify whether forensic accounting unit should be included in the accounting curriculum of an accounting program at bachelor level. This study employed a discourse analysis approach in understanding the phenomena under investigation. The research result shows that forensic accounting should not be taught as separate course, but it can be incorporated into several accounting course. It is also implied that that education is an essential to produce proper conducts of human as a problem solver in the society and to strengthen the process of developing institutional competencies aimed to prevent fraud and combat corruption.