The Teaching of Forensic Accounting in Brasília: Perceptions of Accounting Undergraduate Students on the Accountancy Course in Higher Education - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p63-73

Abstract

This paper highlights and brings to discussion results obtained in a research with 201 students of Accounting in higher education institutions (HEIs) in the region of Brasilia, Federal District, concerning training in forensic accounting and its position in the labor market. The research was conducted by means of a questionnaire for undergraduate students from the 7th to the 10th semiannual period, including undergraduating students in the second half of 2013. The question in the research consisted in obtaining evidence from the perspective of the students on how the HEI's Accounting program they were enrolled in could prepare them for the forensic accounting practice. Questions related to whether or not students felt motivated to pursue a career in the field and how informed they were on challenges and opportunities in the labor market. In order to bring possible answers to this question, the research aimed at verifying how HEIs provide its undergraduates with the contents of forensic accounting so as to prepare them to become forensic accountants. In order to obtain answers that conformed to the objective of this research, the analysis of variance methodology (ANOVA) with tests of means aided by descriptive statistical analysis were used. The final results showed with 90-95% confidence that: students who attended to classes in the program are interested in forensic accounting; and there is high degree of misinformation about the challenges and opportunities related to the labor market. These results suggest the need for HEIs to promote adjustments in their curricula in order to eliminate these weaknesses highlighted.