INVESTIGATING BANK MANAGERS' PERCEPTIONS OF FORENSIC ACCOUNTING

Abstract

This study sought to examine how bank managers perceive forensic accounting within the banking sector. The primary objective was to delve into the perceived obstacles and opportunities linked with implementing forensic accounting, while also assessing the level of understanding among bank managers regarding its principles and advantages. With a sample size comprising 100 bank managers, the research discovered that although bank managers acknowledged the benefits of forensic accounting, hurdles such as cost and the demand for specialized expertise hindered its implementation. Furthermore, the study revealed varying levels of familiarity among bank managers concerning forensic accounting concepts. In summary, this research sheds light on bank managers' attitudes toward forensic accounting and underscores the importance of enhancing awareness and training in this domain.