ERIC Number: EJ1429805
Record Type: Journal
Publication Date: 2024
Pages: 17
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: EISSN-1468-4489
Available Date: N/A
Developing Learning Objectives for Forensic Accounting Using Bloom's Taxonomy
Hashem Alshurafat; Merwiey Alaqrabawi; Mohannad Obeid Al Shbail
Accounting Education, v33 n4 p497-513 2024
This paper aims to identify and explore the learning objectives outlining the core knowledge for forensic accounting education. Bloom's taxonomy is used to outline and analyze the core knowledge for forensic accounting education (e.g. fraud examination, litigation support, business valuation, and IT forensic accounting) in 15 Australian universities that provide forensic accounting courses. Furthermore, this paper applies a qualitative method to forensic accounting curricula, handbooks, and syllabi. These educational documents were retrieved from Australian universities. The findings report learning objectives under core content knowledge distributed over Bloom's cognitive areas. This study also provides a unified set of learning objectives to harmonize forensic accounting courses' teaching and learning processes. The most promising contribution of the paper is to provide a set of learning objectives in all forensic accounting subtopics. The main implications of this paper are relevant to forensic accounting educators, students, standard setters, researchers, regulators, and curricula designers.
Descriptors: Accounting, Professional Education, Taxonomy, Universities, Law Enforcement, Identification, Crime, Information Technology, Financial Audits, Court Litigation, Guides, Course Descriptions, Educational Objectives, Teaching Methods, Learning Processes, Undergraduate Students, Foreign Countries
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia
Grant or Contract Numbers: N/A
Author Affiliations: N/A