THE FORENSIC ACCOUNTING PROFESSION: The curriculum and career development aspects
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Abstract
The development of forensic accounting knowledge and professional pathways in Thailand continues to face several challenges due to various limitations such as a shortage of personnel with specialized skills or the misperception that the role of forensic accountants is overlapping with that of auditors and internal controllers. Consequently, the demand for experts in this area remains lower than expected. Using qualitative research methods to capture comprehensive insights from both theoretical and practical perspectives, this study aims to explore and gather information to propose strategies for strengthening the forensic accounting profession in Thailand. This would enhance organizations’ ability to prevent and investigate fraud more effectively in the future. The findings reveal an urgent need to develop clear professional standards and accreditation systems for forensic accounting in Thailand to address the growing complexity of fraud. One recommended approach is to foster collaboration between academic and professional sectors to establish specialized postgraduate programs which cover core knowledge areas in accounting, auditing, business law, psychology, communication and information technology related to forensic investigations. Broadening the educational pipeline and enhancing interdisciplinary collaboration are key to build a robust forensic accounting profession in Thailand.
Article Details
เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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