Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention

Abstract

The following paper describes a new direction in developing undergraduate forensic accounting education in Indonesia. This paper explores multiple aspects of the development of undergraduate forensic accounting education at the Accounting Program of the Islamic University of Indonesia (UII) through a descriptive qualitative approach. The competence-based approach used by the Accounting Program of UII is a recent innovation in undergraduate forensic accounting education in the country. It involves restructuring the curriculum to match the profession's expectations and is implemented in conjunction with a collaboration with the national forensic audit certification body. The program seeks to develop undergraduate students’ theoretical and practical knowledge in forensic audit by integrating a nationally recognized competence certification scheme into the existing curriculum, an approach that other universities in the country have never used.