How Divergent Are Pedagogical Views toward the Fraud/Forensic Accounting Curriculum?

Accounting programs around the world have been revising their curricula to include courses in “fraud/forensic” accounting. Yet, an initial review of these courses indicates there may be divergent approaches to their development. This article identifies the characteristics of three underlying course development perspectives and their implications for accounting programs. Next, the results of a survey of fraud/forensic instructors and course syllabi are presented to identify the developmental approaches used in these courses. The article is written to help future course developers who are considering introducing fraud/forensic accounting into their accounting programs as well as those accounting educators who are revising their existing courses.