La contabilidad forense ¿en los planes de estudios de la universidad española?

  1. Francisco Esteo Sánchez 1
  2. Miguel Ángel Villacorta Hernández 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Ano de publicación: 2021

Número: 457

Páxinas: 125-152

Tipo: Artigo

DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Revista de Contabilidad y Tributación. CEF

Resumo

Section 1 of this paper proposes a concept of forensic accounting for Spain, which also establishes the reference framework for this research. Next, in sections 2 and 3, the objective and methodology of the research are explained. Section 4 discusses the literature that has documented the opinions of stakeholders in forensic accounting and, after learning about them, reviews the most relevant studies on the opportunities offered by universities in the United States in terms of education in the field and how they have articulated such training. Before concluding this section, certain aspects highlighted by the doctrine are analyzed in relation to some subjects that justify their study in an educational framework on forensic accounting. The existence of possible training in forensic accounting in Spain is reviewed in section 5; the conclusion is that there is no postgraduate course in this area in Spain. In section 6, with the support of a consultation carried out with experienced professionals in forensic accounting, a proposal is made of possible subjects to be included in a postgraduate course of specialization in Spain and the importance that professionals attribute to it is shown. The main conclusion of the paper is the advisability of offering postgraduate courses on forensic accounting in Spain, given the notorious visibility of forensic accounting in the professional field.

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