Bachelor’s in business administration with a minor in Applied
Mathematics. I always wanted to go back and get my master’s in accounting
and now I finally am. I am also currently employed full-time for a company
that does contracts with the government. I am one of the accounts payable
technicians for our main company and I process payments for 8/18 of our
companies. It is an interesting job, but I am hoping getting my master’s
degree will let me expand further into the field I am truly interested in
(forensic accounting).
In a 2009 study, a conclusion was made regarding the three essential
key characteristics/skills of an effective forensic accountant. These
characteristics/skills are critical thinking, reasoning, and communication.
Critical thinking has been defined in a variety of ways over the years, but the
main understanding is that a critical thinker questions assumptions and uses
judgement to form decisions using past experiences and knowledge.
Reasoning “…is a problem-solving skill that involves drawing inferences or
conclusions from known or assumed facts” (Rufus et al., 2015, p. 11).
Communication is also an essential skill as forensic accountants must be
able to communicate results either written, oral, or both. A forensic account
may need to communicate with not just the client, but also an attorney, law
enforcement, or a jury. Being able to effectively communicate findings in a
way in which all parties will understand is crucial. In addition to these skills,
another study from 2013 states a forensic accountant, “…requires core skills
including entire comprehending about law and law process, skill of
investigation analysis, critical, and well organization skills” (Astutie &
Utami, 2013, p. 123). Besides critical thinking, reasoning, and
communication, it is important for forensic accountants to have knowledge
of the law and its process.
The career path associated with this field that is most interesting to me
is law enforcement. With having family members in law enforcement (not
accounting) I have always been drawn to that career path. For myself
though, I still was interested in “the numbers”, so being able to pursue law
enforcement in a way that interests me has been a goal of mine. A forensic
analyst for the FBI has always caught my eye.
References
Astutie, Y. P., & Utami, Y. (2013). Characteristics and Relevant Skills of
The Forensic Accountant. Annual International Conference on Accounting
& Finance, p. 122– a 129. https://doi-org.ezproxy.snhu.edu/10.5176/2251-
1997_AF13.44
Rufus, R., Miller, L., & Hahn, W. (2015). Forensic accounting. Upper
Saddle River, NJ: Pearson a a Education.
