FORENSIC ACCOUNTING EDUCATION AMONGST ACCOUNTING GRADUATES IN OMAN: ACADEMICIANS' AND PRACTITIONERS' PERSPECTIVES TO BRIDGE THE GAP

Abstract The study investigates the integration of forensic accounting into higher education institutions' (HEIs) accounting curricula in Oman and its alignment with industry requirements. Using a qualitative inductive approach, the research analyzed interview data from academicians and practitioners, alongside curriculum documents. Six themes emerged: curriculum modernization, integration of forensic accounting, teaching methods, local and global perspectives, real-life scenarios, and skills development. Findings highlight that forensic accounting is indirectly addressed within existing modules like auditing and corporate finance, with no standalone courses. Academicians identified significant gaps in the curriculum, including limited coverage of forensic-specific competencies such as fraud detection and investigative techniques. Practitioners emphasized a knowledge-skills gap among graduates, citing deficiencies in practical application, technical proficiency, and familiarity with tools. Training initiatives, while addressing some shortcomings, remain reactive and limited in scope. Key recommendations include introducing dedicated forensic accounting courses, integrating region-specific issues (e.g., VAT fraud, financial manipulations), emphasizing practical training through workshops and internships, and fostering academia-industry collaboration. Regular curriculum updates informed by industry insights and advanced technologies such as artificial intelligence was also suggested to enhance student readiness. The study underscores the importance of bridging theoretical and practical divides in accounting education to meet the growing demand for forensic accounting professionals in Oman and the Gulf region. While offering valuable insights, the research acknowledges its limitations, such as the absence of student and alumni perspectives, and suggests further exploration through quantitative methods and comparative studies across GCC institutions.