مدى توفر مقومات تطبيق المحاسبة الجنائية في المحاكم األردنية

الحيالي, مصطفى عبدالسالم "محمد سعيد" (2020) مدى توفر مقومات تطبيق المحاسبة الجنائية في المحاكم األردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The present study aimed to explore the extent of availability of the elements of forensic accountability implementation in Jordanian courts in order to settle the cases of financial nature in a fair manner. It aimed to explore that through identifying the extent of availability of the financial data (evidence) that is required for forensic accountability implementation. It aimed to explore the extent of having the required academic qualification, expertise and skills by forensic accountants. It aimed to explore the extent of availability of the required organizational and legislative environments for forensic accountability implementation when settling the disputes of financial nature in a fair manner. The researcher adopted a descriptive analytical approach. The population consists from all the certified auditors (403) auditors (Jordanian Association of Certified Public Accountants, 2020). The researcher selected a simple random sample that consists from (197) auditors. The names of the sampled auditors are listed in Jordanian court records as expert witnesses. After distributing the questionnaire forms to the Purposive sample, (124) forms were retrieved and considered valid for statistical analysis. That represents (62.9%) of the study’s sample. The study reached many results and the most important of them are: It was found that the elements of forensic accountability implementation in Jordanian courts are available. It was found that the financial data (evidence) that is required for forensic accountability implementation is available. It was found that forensic accountants have the required academic qualification, expertise and skills, it was found that the required organizational and legislative environments is available for forensic accountability implementation when settling the disputes of financial nature in a fair manner. The study recommended several recommendations and the most important of them are: The necessity of adopting a forensic accountability course within the basic educational curricula in Jordanian universities, where can able to graduate generations of accountants possess the necessary skills of using computer software in electronic financial disputes and hacking the Internet and information.

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