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1 – 10 of over 4000Alyson Kettles, Cindy Peternelj‐Taylor, Phil Woods, Anita Hufft, Tom Van Erven, Hans Martin, Uwe Donisch‐Siedel, Alison Kuppen, Colin Holmes, Roger Almvik, Trond Hatling and David Robinson
Over the last decade there has been considerable growth in the role that psychiatric nurses play in providing care for the mentally disordered offender (MDO). Yet there has been…
Abstract
Over the last decade there has been considerable growth in the role that psychiatric nurses play in providing care for the mentally disordered offender (MDO). Yet there has been little written about this specialty from a global perspective. Examination of the literature illustrates a large body of research and development programmes reporting the development of services to the MDO, for example, self‐harm and clinical risk assessment. Such service development is growing at a rapid pace, yet training and education to meet the needs of this patient group is something that is added onto post registration courses. Furthermore, the lack of vision and career pathways into forensic care is stifling a growing profession, which is subject to continual permanent change and investigation. Leaders and professional associations have contributed little to this unique nursing group which plays a major role in the multidisciplinary care of a very demanding set of patient needs.
This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study…
Abstract
Purpose
This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.
Design/methodology/approach
Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.
Findings
The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.
Practical implications
This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.
Social implications
This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.
Originality/value
This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.
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Mark F Dalgarno and Sharon A Riordan
– The purpose of this paper is to explore the lived experiences of learning disability nurses working within forensic services, and their views on their practice as a speciality.
Abstract
Purpose
The purpose of this paper is to explore the lived experiences of learning disability nurses working within forensic services, and their views on their practice as a speciality.
Design/methodology/approach
A qualitative, semi-structured interview-based design was used and participant's voices were examined through interpretive phenomenological analysis.
Findings
Nurses explored a range of topics related to their practice and overall, five superordinate themes were developed. Forensic nursing as being both the same and different to generic nursing, the journey, and the emotional challenge of forensic nursing, the balancing act of everyday practice and the role of language within forensic nursing practice.
Originality/value
Very little research has examined the views of learning disability nurses within the forensic field. This study gives both a voice to these nurses and suggests areas of interest both for research and for clinicians to consider in their practice.
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Jeanette Van Akkeren, Sherrena Buckby and Kim MacKenzie
The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the…
Abstract
Purpose
The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.
Design/methodology/approach
The methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.
Findings
Findings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.
Practical implications
Perceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.
Originality/value
Both work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.
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Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and…
Abstract
Purpose
Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.
Design/methodology/approach
A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.
Findings
The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.
Practical implications
The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.
Originality/value
This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.
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A survey of the views of members of a forensic mental health team on the post of forensic nurse consultant was carried out by means of a questionnaire. All respondents were…
Abstract
A survey of the views of members of a forensic mental health team on the post of forensic nurse consultant was carried out by means of a questionnaire. All respondents were supportive of the development of the post and hoped that the consultant would be the ‘voice’ of nursing, a strong individual with the confidence and competence to challenge traditional interprofessional boundaries and to raise the profile of mental health nurses within the clinical team. Concerns, however, were expressed that the post might have too many facets and that the consultant could become a victim of elevated expectations, unable to meet all the demands. Respondents advised that in order to avoid consultant burnout, the role needs to be clearly defined, to retain a clinical focus and to provide time for continuing professional development. For postholders to be effective, it is essential that they are supported at all levels of the organisations in which they work.
This chapter examines whether the view of the jury in cases involving forensic evidence can be changed from that of “naïve automatons” to that of “sophisticated decision makers”;…
Abstract
This chapter examines whether the view of the jury in cases involving forensic evidence can be changed from that of “naïve automatons” to that of “sophisticated decision makers”; whether the defense and prosecution must provide the jurors with information to help them develop a schema upon which to evaluate the forensic evidence; and whether to remove decision making from the expert forensic scientist and return it to the jury. The chapter uses secondary sources of information collected from criminal cases, the current federal law, as interpreted by the U.S. Supreme Court dealing with expert testimony, studies of how to enable juries confronted with forensic evidence, as well as a framework of learning theory and persuasion games. I argue that expert forensic scientists make errors. Juries are capable of making decisions based on complex forensic evidence if provided the knowledge within which to develop schema to evaluate that evidence. Competition between the defense and prosecution in presenting interpretations of scientifically valid evidence, as well as providing schema to enable the jury to evaluate the information, provides juries with the ability to arrive at a full information decision. Expert nullification of jury decision making should be halted and decision making returned to the jury. The value of this chapter is to integrate learning theory from cognitive psychology with one-shot and extended persuasion games to evaluate the roles of the jury and the expert forensic scientists within the criminal justice system.
Süleyman Uyar and Kürşad Çavuşoğlu
Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of…
Abstract
Due to the developments in information technologies, new concepts and practices have emerged in the field of accounting and auditing. One of these concepts is the concept of Forensic Accounting. Forensic accounting acts as a bridge between law and accounting sciences. Academic strutting about forensic accounting carried out in Turkey is increasing every day. In this study, we aim to examine the views of Turkish accounting academicians about skills of forensic accountant. Within this scope, we investigate whether there is any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department (faculty, vocational school, etc.). Survey was sent to 543 Turkish accounting academicians via e-mail. 80 responses were used as data. Data analysis was made in SPSS Statistics 17.0. Means, standard deviations and percentages were computed for items related to skills of forensic accountant. Mann–Whitney U and Kruskal–Wallis tests were used to analyse whether there was any difference in views of Turkish accounting academicians by their gender, title, age, experience and university department. According to findings, the skills rated as most important by Turkish academicians are, respectively, deductive analysis, critical thinking and unstructured problem solving. The skills rated as least important by Turkish academicians are, respectively, oral communication, investigative flexibility and analytical proficiency. There is a significant difference in rating of the importance of critical thinking, investigative flexibility, analytical proficiency and written communication by gender and there is a significant difference in rating of the importance of deductive analysis, unstructured problem solving and composure by experience year as academician.
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