NEED TO INTRODUCE FORENSIC ACCOUNTING COURSES IN COLLEGES OF EDUCATION OFFERING BUSINESS EDUCATION PROGRAMMES

Abstract

Forensic Accounting has existed for many years. Its roots can be traced back to American's prohibition days when AL Capone, one of the most famous gangsters of the 20thcentury was prosecuted for tax evasion with the use of a forensic accountant by the internal revenue service. In the 21stCentury there is the growing complexity of business environment and growing number of business related activities given rise to heightened awareness and growing intolerance of fraudulent activities in the public and private sectors, which spur the increasing demand for forensic accountants. The purpose of this study was to examine the need to introduce forensic accounting courses in colleges of education offering business education programmes. It was recommended that NCCE should endeavour to introduce forensic accounting in curriculum contents of NCE business education programmes.The following aspects were examined; relevance of articulation of forensic accounting courses in colleges of education offering business education programmes, recommended curriculum contents of forensic accounting in colleges of education offering business education programmes.