Forensic accounting in higher education in the republic of Serbia: assessing students’ needs for the introduction and design of educational programs in this field

Tijana Matejić; Snežana Knežević; Stefan  Milojević; Miljan  Adamović; Miloš Milošević

doi:10.71159/bizinfo250023M

Authors

Tijana Matejić University of Belgrade, Faculty of Organizational Sciences, Belgrade, Serbia
Snežana Knežević University of Belgrade, Faculty of Organizational Sciences, Belgrade, Serbia
Stefan Milojević Educons University, Faculty of Business Economics, Sremska Kamenica, Serbia
Miljan Adamović Educons University, Faculty of Business Economics, Sremska Kamenica, Serbia
Miloš Milošević Academy of Business Economics, Čačak, Serbia

DOI:

https://doi.org/10.71159/bizinfo250023M

Keywords:

forensic accounting, higher education, educational program, assessment

Abstract

The study explores the level of awareness, self-assessed knowledge, and attitudes of management and IT students at the University of Belgrade regarding forensic accounting and the role of education in promoting this increasingly relevant and important discipline. The research was conducted using a structured questionnaire with 18 items on a sample of 142 students. The results were analyzed using descriptive and inferential statistical methods, as well as latent class analysis, in order to identify patterns of knowledge and attitudes among respondents based on their gender, study program, and year of study. Findings indicate that, although most students are generally aware of the existence of forensic accounting, only a small percentage consider themselves sufficiently knowledgeable, while exposure to this topic through formal education remains limited. Students generally perceive forensic accounting as an attractive and useful field for their professional development. They favor interactive and practical teaching methods, particularly those focused on modern, technology-oriented approaches to fraud detection. Latent class analysis segmented the respondents into two distinct groups based on their attitudes toward forensic accounting. Students in higher years of study were more likely to belong to the class with a stronger affinity for this discipline, while gender and study program had no significant impact on class membership.

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