Developing a Conceptual Framework for Forensic Strategic Management Learning in Universities: A Content Analysis in the Context of COVID-19

Aims: Increased financial fraud, organizational uncertainty, the need for agile strategic responses, and the increasing complexity of modern business environments has heightened the need for interdisciplinary approaches within accounting education, particularly integrating strategic management and forensic accounting. Therefore, this study aims to underscore the importance of developing new learning approaches in Forensic Strategic Management. Study Design: This study investigates the relationship between strategic management practices and forensic accounting techniques, exploring how their intersection can inform the development of quality learning frameworks in accounting education. Place and Duration of Study: Several priors research about strategic management linking to forensic accounting. Methodology: Drawing on bibliometric analysis, prior empirical research, and conceptual synthesis, the paper argues that the alignment of strategic thinking with forensic analytical skills equips future accountants with a holistic understanding of organizational risk, fraud prevention, and ethical governance from the year of 2011-2020. This literature review uses literature/articles published between 2011 and 2020 that are accessible in full-text PDF format and classified as scholarly (peer-reviewed journals). The criteria for the reviewed journals include research articles on strategic management and forensic accounting that have been published in internationally indexed Scopus journals (Q1, Q2, or Q3) and are freely accessible or available as open-access journals. Results: The findings highlight that fostering this interdisciplinary integration enhances both the relevance and quality of learning outcomes in accounting, preparing graduates not only to detect and investigate financial irregularities but also to contribute to the strategic resilience and ethical integrity of organizations. Conclusion: This research contributes to the ongoing discourse on accounting curriculum development and offers practical recommendations for educators, policymakers, and professional bodies seeking to advance excellence in accounting education.