Forensic Accounting Education in Public Universities as A Determinant of Career Development for Undergraduates
Taofeek Osidero Agbatogun
E-mail:agbatoguntaofeek@oouagoiwoye.edu.ng
Olabisi Onabanjo University. Ago-Iwoye
Nigeria
https://orcid.org/0000-0002-7393-8134
Oluwasegun Temitayo Odunsi
E-mail: odunsi.oluwasegun@oouagoiwoye.edu.ng
Olabisi Onabanjo University. Ago-Iwoye
Nigeria
https://orcid.org/0009-0009-5621-3658
Matthew Olawale Ogunleke
E-mail: ogunleke87@gmail.com
Tai-Solarin University of Education Ijebu-Ode
Nigeria
ABSTRACT
Fraud has evidently become a global issue, the rate at which it is crippling the business sector and nation in general is alarming as it is as poisonous and deadly as cancer. Research has proven that forensic accounting is rated as the most effective specialised accounting system that can be used to combat fraud. However, it is the least often used out of the available options in accounting system. In Nigeria, there seems to be little or no knowledge of this promising career known as forensic accounting among undergraduates which could help the nations’ bid against corruption. This study therefore aimed at investigating forensic accounting education in public universities as a determinant of career development for undergraduates. The study involved collection of quantitative data. These data were collected from accounting students and accounting academics. The questionnaire served as the survey instruments. The data collected were coded and analysed using appropriate statistical technique and computer software. The study found out that the level of awareness of forensic accounting is relatively low among students and academics. It is in affirmative that inclusion of forensic accounting courses in the curricula will further improve the awareness of forensic accounting. Forensic accounting education will enhance undergraduates’ career development in forensic accounting and concluded that universities in Ogun State are not ready to take up forensic accounting courses. The findings of this study have both theoretical and practical recommendations. Theoretically, it further strengthened the findings of previous studies on intention to use forensic accounting. Practically, there should be manpower development in universities where forensic accounting is being specialised. Also, universities should be mandated to review their curriculum, include relevant courses that will make students knowledgeable on how to combat fraud and employ foreign experts that will teach these courses
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