Forensic Accounting Section (FAS) American Accounting Association Mission and Objectives

Mission

The mission of the Forensic Accounting Section (FAS) of the American Accounting Association is to foster excellence in the teaching, research, practice, continual professional education (CPE) courses and curriculum development of forensic accounting services by creating opportunities to:

• Create relevant and innovative curricula with an emphasis on effective and efficient instruction.

• Explore the knowledge-organization issues related to forensic accounting programs.

• Promote and disseminate forensic and investigative academic and practitioner research.

• Promote the practice of forensic accounting services understanding that these professions often intersect with other professions including: the law, criminology, sociology, psychology, intelligence, information technology (open sourcing, cyber-crime, digital evidence, data mining, and IT systems and control), computer forensics, and other forensic sciences.

• Create and present CPE courses to members and professionals.

Specific Objectives

Teaching and Education:

1. To stimulate discussion and experimentation in instructional means, methods and materials in the field of forensic accounting.

2. To provide a forum for the exchange of ideas and findings about developments related to instruction, learning and curricular issues in forensic accounting and investigative education.

3. To provide guidance and opportunities for members to evaluate and improve their forensic instructional methods, materials and forensic accounting and investigative skills.

4. To raise questions and to share knowledge about forensic accounting, and fraud-related materials.

5. To work with other organizations (especially fraud and litigation support practitioners) pursuing similar goals.

6. To promote the profession and encourage qualified individuals to consider opportunities in forensic accounting and investigative education by providing appropriate guidance and information about such careers.

7. To unite forensic and investigative professors and practitioners by co-creating and sharing educational materials and training.

8. To create and present CPE courses to members and professionals.

Research:

1. To initiate, encourage and sponsor research in the field of forensic accounting.

2. To encourage a broad definition of scholarship with a high priority on teaching, learning, and curricular development.

3. To stimulate discussion, promotion and dissemination of research means, methods, resources, and findings resulting from forensic accounting research.

4. To provide guidance and opportunities for members to test and to improve their forensic accounting research skills, tools, and techniques.