Current Views on Issues and Technology Development in Forensic Accounting Education of Indonesia

Abstract

The objective of this study is to examine the current views of academics on issues and technology development in forensic accounting education. By applying the explanatory sequential mixed method, this study tries to acquire a better understanding of current perception regarding forensic accounting education. This study indicates that demand for forensic accounting services is expected to increase and offered as a separate courses at the graduate and undergraduate levels; respondent's perceived forensic accounting education as being relevant and beneficial to the business community, the accounting profession, and accounting students. Several technology tools and data analytics in investigation and analysis have been identified as important forensic accounting topics for curriculum developments. The limitation of this study is the small sample. A low response rate could be the result of this study containing bias so that it cannot be generalized, and most respondents are from accounting majors. These results are useful for universities in integrating forensic accounting education into their curriculum or redesigning their forensic accounting courses. The study shows the current view on forensic accounting education in Indonesia. Using an explanatory sequential mixed method is considered as a novelty of the present study.

Sustainable Energy Economic Policy: Population, Energy Consumption, and Macroeconomic Conditions

“…Foreign Exchange Reserves and Imported Fuel and Engine Oil The study showed that foreign exchange reserves positively impact the volume of fuels and engine oil imports. According to (Chen et al, 2022;Tarjo et al, 2021) when Indonesia's foreign exchange reserves increase, the volume of imports will also increase.…”

“…The study showed that foreign exchange reserves positively impact the volume of fuels and engine oil imports. According to (Chen et al, 2022;Tarjo et al, 2021) when Indonesia's foreign exchange reserves increase, the volume of imports will also increase. It is happened because Indonesia will be able to finance imports a lot when it has many foreign exchange reserves.…”