Basic requirements for integrating forensic accounting into accounting education curricula at Libyan universities: An applied study on Al-Zaytuna University in Libya

Abstract

This study aimed to identify the fundamental requirements for integrating Forensic Accounting into the accounting education curricula of Libyan universities. This was pursued by identifying necessary curriculum developments and teaching methodologies that foster critical thinking skills, while highlighting the role of practical training in bridging the gap between academia and professional practice. Furthermore, the study addressed the qualification of faculty members to support this integration.

To achieve these objectives, the study adopted a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was distributed to a sample of faculty members in the Accounting Departments at Al- Zaytouna University.

Key findings indicated the necessity of curriculum development through the introduction of a dedicated Forensic Accounting course and the updating of related subjects. The results also emphasized the importance of implementing workshops, the case study method, and enhancing the technical and professional qualifications of teaching staff.

Based on these results, the study recommended the adoption of Problem-Based Learning (PBL) strategies and judicial simulations. It further stressed the need to activate partnerships with oversight and judicial institutions—such as the Libyan Audit Bureau—to enable students to gain field experience with financial cases, thereby improving the quality of educational outcomes to meet the demands of the Libyan labor market.