La contabilidad forense ¿en los planes de estudios de la universidad española?

Autores/as

  • Francisco Esteo Sánchez Profesor del Departamento de Administración Financiera y Contabilidad. Universidad Complutense de Madrid (España)
  • Miguel Ángel Villacorta Hernández Profesor del Departamento de Administración Financiera y Contabilidad. Universidad Complutense de Madrid (España) https://orcid.org/0000-0003-2515-2126

DOI:

https://doi.org/10.51302/rcyt.2021.7339

Palabras clave:

contabilidad forense, fraude

Resumen

El presente trabajo, en su epígrafe 1, propone un concepto de contabilidad forense para España que, además, permite establecer el marco de referencia de la presente investigación. A continuación, en los epígrafes 2 y 3, se explicita su objetivo y metodología.

El epígrafe 4 aborda la literatura que se ha ocupado de documentar las opiniones de las partes interesadas en la contabilidad forense y, tras conocerlas, se revisan los estudios más relevantes acerca de las oportunidades que ofrecen las universidades en Estados Unidos en cuanto a educación en la materia y cómo han articulado dicha formación. Antes de concluir este epígrafe, se analizan ciertos aspectos destacados por la doctrina en relación con algunas asignaturas que justifican su estudio en un marco educativo sobre contabilidad forense.

La existencia de posible formación en contabilidad forense en España se revisa en el epígrafe 5; la conclusión es que no existe en España ningún posgrado al respecto.

En el epígrafe 6, con el soporte de una consulta efectuada a profesionales experimentados en contabilidad forense, se hace una propuesta de posibles materias a incluir en un posgrado de especialización en España y se muestra la importancia que los profesionales le atribuyen.

La principal conclusión del trabajo es la conveniencia de que, en España, dada la notoria visibilidad de la contabilidad forense en el ámbito profesional, se oferten posgrados sobre ella.

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Publicado

07-04-2021

Cómo citar

Esteo Sánchez, F., & Villacorta Hernández, M. Ángel. (2021). La contabilidad forense ¿en los planes de estudios de la universidad española?. Revista De Contabilidad Y Tributación. CEF, (457), 125–152. https://doi.org/10.51302/rcyt.2021.7339

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