Contabilitatea criminalistică – parte integrantă din pregătirea profesionistului contabil sau o altă ramură în dezvoltarea profesională

Abstract

The education of forensic accounting has become important in recent years as businesses are more complex, leading to the risk of financial fraud and misconduct. Educational institutions and professional organizations should prioritize forensic accounting in their curriculum and certification programs. This article aims to investigate to what extent the major universities in Romania are engaged in preparing future professional accountants in forensic accounting. In carrying out this study, the content analysis was used to examine the disciplines studied in the master programs in the field of accounting from three Romanian universities. The results show a clear weakness in integrating forensic accounting into accounting education in Romanian universities. This weak level doesnˊt help students to integrate forensic accountant abilities, to prevent and discover financial crimes. The findings of this study help Romanian universities to improve their educational offer in order to integrate forensic accounting and to help students grow their abilities. CZU: [657:343.37]:378(498); JEL: M41, M42, A23; DOI: https://doi.org/10.53486/issc2024.26