دمج المحاسبة الجنائية في التعليم والممارسات للكشف عن الاحتيال والتضليل ومنعهما: دراسة حالة القطاع العام الأردني.

Abstract Purpose ? This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach ? To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners. Findings ? The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.