Acceso usuarios
Khaled Alblowi
Purpose: The study shows how several perceptionistic, environmental, and economic aspects can be systematically assessed in advance of investment decisions to launch a proposed Master's program in Forensic Accounting.
Theoretical framework: Since the final decade of the twentieth century there has been increasing global interest in adopting and applying forensic accounting, fraud detection methods, and financial fraud examination . However, there are no specialized postgraduate programs in this field at either the local (Saudi) or regional (Middle Eastern) level, despite its importance to meeting the needs of accountancy and judicial employers.
Design/methodology/approach: An inductive and analytical approach evaluates the proposed program using a three-stage model that can be adopted by any higher education institution (HEIs) wishing to develop an educational program.
Findings: The results show that the vast majority of the program's beneficiaries support its implementation due to its novelty both locally internationally. The program gives the University of Tabuk, its initiator, a sustainable competitive advantage over other local and regional universities through supplying the labor market with graduates qualified in financial criminal investigation. Finally, the financial analysis indicates that the program will be strong financially and have a high level of operational efficiency and expected demand.
Research, Practical & Social implications: The findings are beneficial for HEIs seeking to achieve a competitive advantage over their rivals by offering attractive academic programs that meet the demands of the labor market.
Originality/value: The study is the first that it uses a three-stage assessment model to show how several perceptionistic, strategic, and economic aspects can be systematically assessed in advance of investment decisions related to launching new academic programs in HEIs.
