Obstacles to Integrating Forensic Accounting in the Accounting Curriculum: The Case of Bahrain

Abdullah Al-Hadrami and Sutan Hidayat

The importance of forensic accounting is increasing steadily all over the world. Therefore, forensic accounting is seen as one of the most important careers in the near future, yet universities in Bahrain are still not offering separate program or course in forensic accounting. This study aims to explore educators’ opinion regarding the main obstacles to integrate forensic accounting in the accounting curriculum across universities in Bahrain. The study surveyed all accounting educators in universities across Bahrain. 34 accounting instructors from all universities in Bahrain completely answered the survey questionnaire. Like the results of the previous studies, the results of this study also indicated that the majority of instructors are expecting an increasing demand on forensic accounting. Additionally, it has been found that obstacles related to academic matters (curriculum and faculty) are the most important obstacles that prevent the accounting Department in universities across Bahrain from offering a program or a course in forensic accounting. However, the study found a significant difference among respondents as for the obstacles to integrate forensic accounting in the accounting curriculum only when the respondents are grouped according to their academic rank. Accordingly, and in light of these results the accounting departments in the universities across Bahrain should revise their academic curriculum to integrate forensic accounting, and to attract qualified faculties who have good experience in the field of forensic accounting.

Field of Research: Accounting Education

DOI : http://dx.doi.org/10.21102/graf.2015.03.61.11