Exploring the Core Capabilities of Forensic Accountants as Additional Admission Guidelines to Formal Education Programmes

Purpose – The aim of the study was to identify the core capabilities required of capable forensic accountants as well as to determine whether universities were responsible for developing these capabilities through formal forensic accounting education. Design/methodology/approach – Qualitative data were gathered using a focus group discussion to identify capabilities essential for South African forensic accountants. A qualitative description approach was followed to analyse the data. Findings – Capabilities essential for forensic accountants were categorised as personal attributes, personal skills, and interpersonal skills. Emphasis was placed on the need for good communication skills as well as the ability of forensic accountants to work independently. Participants shared the perspective that universities ought to focus primarily on teaching technical skills and knowledge rather than developing capabilities through formal education programmes. Originality – The core capabilities of forensic accountants were identified independently of technical skills and knowledge and clearly categorised as personal attributes, personal skills, and interpersonal skills, providing a unique contribution to the international forensic accounting literature. Practical implications – The results of this study contribute to the development of meaningful admission guidelines, as well as curricula, for formal forensic accounting education programmes.