Measuring the awareness of accounting faculty members in Kurdistan Region universities regarding the importance of forensic accounting and the necessity of including it in educational curricula (A field study on faculty members in universities in the Kurd

Abstract

This study aimed to determine the importance of including forensic accounting within the accounting education curricula of scientific departments at universities and institutes in the Kurdistan Region, from the perspective of faculty members. A descriptive-analytical approach was employed. To achieve the study's objectives and test its hypotheses, a questionnaire was designed and distributed to (100) faculty members (academics) at universities and institutes in the Kurdistan Region. Ninety questionnaires were returned, and (75) were deemed valid for analysis. The Statistical Package for the Social Sciences (SPSS) was used to analyze the data. To ascertain the opinions of the research sample, a range of statistical methods were employed, including descriptive statistics such as frequency tables, percentages, arithmetic means, and standard deviations of the study variables. Pearson's correlation coefficient was also used to determine the type and degree of correlation.

The study reached a set of conclusions based on testing its hypotheses, indicating a positive relationship between the views of the research sample regarding the contribution of accounting education to equipping students with the necessary knowledge and skills in forensic accounting. Furthermore, the study found that having scientifically and practically qualified accountants in the field of forensic accounting is a pressing need for economic units. In light of these findings, the researchers recommended several measures, most notably the adoption of forensic accounting as an educational program within the accounting curricula of scientific departments at universities and institutes in the Kurdistan Region. This aims to enhance graduates' skills and competence in combating forgery and financial fraud, to produce qualified, scientifically, and practically trained accountants in the field of forensic accounting to meet the needs of judicial bodies, and to give graduates a competitive edge in the job market.