Forensic accounting is a rapidly growing segment of accounting practice, and the demand for forensic accountants far outstrips the current supply (Kellogg 2008). Litigation support and expert witnessing is a major component of the practice of forensic accounting. Virtually all areas of accounting knowledge and expertise are directly applicable to the field of litigation support. Faculty can provide an effective learning environment by carefully fashioning forensic accounting courses, or small portions of other accounting courses, that address the knowledge base and many diverse skills that provide the essential foundation for practicing forensic accounting litigation specialists. The purpose of this paper is to explore the numerous exciting aspects of forensic accounting and to address the unique educational experiences that arise from forensic accounting courses. We start with a brief overview of the litigation environment in the United States. Next, we discuss the nature of litigation support and expert witnessing, including the role-played by forensic accountants in the litigation process. We conclude by addressing the issues involved in designing, developing, and teaching forensic accounting courses.

Modern computer configurations are often designed to share a host of resources among many users who may be simultaneously competing for their utilization A substantive issue m computer management focuses on how to effechvely allocate computing resources and subsequently charge for them m this competing environment. The issue is generally made more complex by the dependencms in resource availability stemmmg from the hardware configuration. This paper surveys significant charging mechanisms which have been proposed. The paper does not discuss specffic commercial software available to implement charging approaches, but rather is written as a basra survey for readers wath an mterest an both computers and management science. An elementary understanding of probability and statistics will be helpful to the reader of this paper and essential to one who pursues the bibhography

This paper demonstrates concepts, collectively termed interpretive structural modeling, which can aid in the development of decision-support systems through: (1) creating a structure which helps identify the presence or absence of information necessary for decision-making; (2) providing a convenient framework for evaluating control subsystems; (3) defining levels in the system hierarchy; (4) specifying subsystems at each level, and (5) facilitating user participation in the design process. The procedures described operate without the requirement of an a priori knowledge of system structure. This feature and the programmability of the approach (ISMS) help analysts and users think and communicate effectively about complex design issues.system design, man-machine systems, structural modeling

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Accounting stakeholders have expressed concern that client preferences unduly influence accountants' judgment. This study involving practicing forensic accountants and auditors examines the effects of client outcome preferences and experience levels on a complex loss valuation accounting judgment, compared to the relatively easy loss valuation judgment task used in Ponemon (2005). Based on studies in motivated reasoning and accounting experience, we predict and find that experienced accountants have the capacity to ignore client-preferred outcomes when evaluating evidence for judgments. Specifically, when acting as an expert witness in a lawsuit involving a loss valuation dispute, forensic accountants and auditors both provide higher estimates of the plaintiff's damages when assuming the role of an expert retained by the plaintiff versus the court, unless participants possessed high experience. In addition, we find no difference in loss valuation judgments for practicing forensic accountants and auditors when both have high experience.