Analysis of the Teaching Conditions of Forensic Accounting in São Paulo

Forensic accounting is a professional option for future accountants. Resolution CNE/CES N. 10/2004 determined that accounting courses should train professionals who are able to interact with the current context which requires good teaching conditions and qualified teachers in the disciplines and contents including forensic accounting. Thus the general objective of this research was to identify and analyze the teaching conditions of forensic accounting in Accounting courses in the greater São Paulo area. We analyzed the teaching conditions and obtained the perceptions of course coordinators and professors of Forensic Accounting in two groups of courses: the 1st with 7 of the 10 best classified by ENADE in 2006 and the 2nd with 10 courses chosen by accessibility. Bibliographic and documentary research techniques were applied as well as content analysis to evaluate the subject programs obtained and descriptive statistics combined with multidimensional scaling for the data collected with the questionnaires.