Can Forensic Accounting as a 'Science' Prevent Fraud?; Implications for the Undergraduate Accounting Curriculum in Indonesia

Maulidi, Ach and Girindratama, Muhammad Wisnu and Hananto, Hari (2025) Can Forensic Accounting as a 'Science' Prevent Fraud?; Implications for the Undergraduate Accounting Curriculum in Indonesia. Jurnal Akuntansi AKUNESA, 13 (3). pp. 317-323. ISSN 2302-1195; E-ISSN 2686-438X

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Abstract

This article discusses forensic accounting as a branch of accounting science that has fulfilled the criteria of a scientific discipline, with a clear object of study, systematic approach, measurable methods of analysis, and real contributions to solving practical problems, particularly in the prevention and detection of fraud. Forensic accounting is no longer merely a supplementary practice, but an applied science that integrates accounting, legal understanding, and investigative techniques based on data and scientific logic. Therefore, this article emphasizes the urgency of transforming higher education, especially the undergraduate accounting curriculum, by making forensic accounting a compulsory course, not an elective. This step is essential to equip students with critical thinking skills, investigative analysis capabilities, and sensitivity to irregularities in financial information. By formally integrating forensic accounting into the curriculum, higher education can produce graduates who are not only technically competent but also actively contribute to accelerating fraud prevention in the future, shaping accounting professionals who are ethical, critical, and responsive to the challenges of the digital era.

Item Type:	Article
Uncontrolled Keywords:	Forensic Accounting, Science, Accounting Curriculum, Fraud Prevention
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	MUHAMMAD WISNU GIRINDRATAMA
Date Deposited:	02 Jun 2025 09:22
Last Modified:	02 Jun 2025 09:22
URI:	http://repository.ubaya.ac.id/id/eprint/48632

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