Name
Knowledge and skills expectation gap: Forensic accounting education and practice in Sri Lanka
Date & Time
Monday, July 6, 2026, 9:20 AM - 9:45 AM
Description
This study investigates the knowledge and skills expectation gap between forensic accounting interns and employers in Sri Lanka. It is based on Human Capital Theory and Expectation-Perception Theory. Data was collected from both interns and employers using questionnaires, and statistical analyses were used to identify gaps. Results reveal a substantial gap in practical skills, while knowledge areas show smaller discrepancies. This study is significant because it identifies areas for improvement in the education and training of forensic accountants in Sri Lanka. The originality and value of the study lie in its contribution to providing insights for improving interns' employability in forensic accounting.
Speakers
Keywords
forensic accounting, knowledge and skills expectation, Sri Lanka
Theme
EDUCATION
Author 1
Saman Bandara
Author 2
Hashika Rathnasiri
Author 3
Dilshan Hettiarachchi0604gmail.com