قياس مدى إدراك أهمية المحاسبة الجنائية و ضرورة دمجها في مناهج التعليم العالي لدى أعضاء هيئة التدريس بأقسام المحاسبة في الجامعات السودانية

الملخص EN

The problem of the study was to measure the extent of awareness of the importance of forensic accounting and the necessity of integrating it into higher education curricula among faculty members in the accounting departments in Sudanese universities.

The study aimed to measure the extent of awareness of the importance of forensic accounting and the necessity of integrating it into higher education curricula for faculty members in the accounting departments in Sudanese universities.

In Sudanese universities, an attempt to keep pace with recent studies that dealt with the subject of criminal accounting and achieved great progress in it.

The questionnaire was adopted as a tool for data collection, as their number (54) faculty members were distributed in the accounting departments in (3) universities in the state, namely the University of Sudan, the International University of Sudan and the National Ribat University.

The hypotheses and their vocabulary were developed to comprehensively cover the aspects of the relationship between the independent variable and the dependent variable, and the data were processed by the Statistical Package for Social Sciences (SPSS).

The most important results were as follows: Awareness of the faculty members in the accounting departments in Sudanese universities of the necessity of integrating forensic accounting into higher education curricula by allocating a subdivision within the Accounting Department to teach the sciences and skills of forensic accounting and preparing complementary educational programs from several criminal accounting classes for graduates and universities wishing to Acquisition of science and skills in this field.

There are obstacles that prevent the integration of forensic accounting into higher education curricula from the point of view of the faculty members under study.

Perhaps the most important of these obstacles is that there are no specific and clear plans for how to integrate forensic accounting into higher education curricula, in addition to the lack of qualified human resources.

that can teach forensic accounting.