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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.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

With numerous and ambiguous sets of information and often conflicting requirements, construction management is a complex process involving much uncertainty. Decision makers may be challenged with satisfying multiple criteria using vague information. Fuzzy multi-criteria decision-making (FMCDM) provides an innovative approach for addressing complex problems featuring diverse decision makers’ interests, conflicting objectives and numerous but uncertain bits of information. FMCDM has therefore been widely applied in construction management. With the increase in information complexity, extensions of fuzzy set (FS) theory have been generated and adopted to improve its capacity to address this complexity. Examples include hesitant FSs (HFSs), intuitionistic FSs (IFSs) and type-2 FSs (T2FSs). This chapter introduces commonly used FMCDM methods, examines their applications in construction management and discusses trends in future research and application. The chapter first introduces the MCDM process as well as FS theory and its three main extensions, namely, HFSs, IFSs and T2FSs. The chapter then explores the linkage between FS theory and its extensions and MCDM approaches. In total, 17 FMCDM methods are reviewed and two FMCDM methods (i.e. T2FS-TOPSIS and T2FS-PROMETHEE) are further improved based on the literature. These 19 FMCDM methods with their corresponding applications in construction management are discussed in a systematic manner. This review and development of FS theory and its extensions should help both researchers and practitioners better understand and handle information uncertainty in complex decision problems.