المحاسبة الجنائية و دورها في جودة الأداء المالي بالقطاع الصناعي

الملخص EN

The problem of the study presented as a result of fraud processes as well as financial and administrative corruption, there are many financial entities suffering from unsound performance and financial default, in addition to disputes regarding wealth affairs.

All these reasons make necessary to find out a helpful means other than financial accounting and auditing to assist in settle and adjudication of financial disputes as well as investigation and prevention of financial corruption to improve financial performance in industrial sector by implementation of forensic accounting.

The study followed the historical approach, deductive approach, inductive approach and analytical descriptive approach, also the study used questionnaire for data collection by distributing 150 forms through society members with various ages, qualifications, occupations and experiences.

The study resulted in many conclusions, mainly; the implementation of forensic accounting leads to strengthen the internal control in addition to detecting and preventing financial corruption in industrial sector entities.

Also the study concluded that there is lack of knowledge and experience about forensic accounting as one of contemporary trends in accounting.

According to the results of the study, the researcher wrote a number of recommendations mainly; the need to spread awareness of importance for practicing forensic accounting, further more studying the ability of teaching forensic accounting courses in higher educational institutions.