Towards integrating forensic accounting in university curricula: Evidence from student perceptions

The subject of this paper is the perception of students regarding the discipline known as forensic accounting. The aim of the paper is to identify the challenges related to the broader application of this discipline in management and information technology studies. The analysis was conducted on a sample of 70 management and IT students from the University of Belgrade, enabling a preliminary assessment of perception and the potential for improving educational and institutional mechanisms to further affirm forensic accounting in higher education and business practice. The obtained results were interpreted using descriptive statistics, Spearman's correlation analysis, and exploratory factor analysis, aiming to identify latent dimensions that shape student attitudes toward this interdisciplinary field.

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Publication Details

Journal
Journal of Process Management New Technologies
Published
2025-01-01
DOI
https://doi.org/10.5937/jpmnt13-59441
Citations
1
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
3.91
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article

Towards integrating forensic accounting in university curricula: Evidence from student perceptions

Tijana Matejić, Milan Resimić, Stefan Milojević, Мiloš Мilošević
1 citations
Journal of Process Management New Technologies
Auditing, Earnings Management, Governance
3.91
article

Towards integrating forensic accounting in university curricula: Evidence from student perceptions

Tijana Matejić, Milan Resimić, Stefan Milojević, Мiloš Мilošević
article en
1 citations

Abstract

The subject of this paper is the perception of students regarding the discipline known as forensic accounting. The aim of the paper is to identify the challenges related to the broader application of this discipline in management and information technology studies. The analysis was conducted on a sample of 70 management and IT students from the University of Belgrade, enabling a preliminary assessment of perception and the potential for improving educational and institutional mechanisms to further affirm forensic accounting in higher education and business practice. The obtained results were interpreted using descriptive statistics, Spearman's correlation analysis, and exploratory factor analysis, aiming to identify latent dimensions that shape student attitudes toward this interdisciplinary field.

Journal of Process Management New TechnologiesVol. 13(3-4)
Academy of Public Administration (AZ)
Openalex Percentile: Top 5%
Auditing, Earnings Management, Governance
3.91
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