The past, present, and future (?) of crime-related forensic accounting methodology

Purpose – The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA. Design/methodology/approach – The author describes how these early methods have evolved through the use of technology. Findings – The author also discusses the next generation of crime-related forensic accounting tools and techniques which, although in limited use today, will grow to widespread use in the near future. Originality/value – This viewpoint is a summary of a presentation made at the 3rd National Forensic Accounting Teaching and Research Symposium held at the Queensland University of Technology on February 10, 2014.