The development of accounting education curricula in Iraq and its role in the reduction of financial and administrative corruption

Abstract

financial and administrative corruption phenomenon Has become rampant in many countries of the world, especially the developing ones and took necrosis in the economies of those countries and social and human values , because of its devastating effects and at for all levels, here comes the role of the institutions concerned to work as a one unite by its reduction and elimination on this dangerous phenomenon and including the institutions of education and one of the institutions concerned and the task in this process by preparing and qualifying students are able to identify the forms of the financial and administrative corruption and methods of implementation and reasons leading to it and what are the solutions before and after to prevent or detect that process . here comes The role of this institution in the development of curriculum to suit the needs of the market needs and society as a whole to supplement the qualified staffs rehabilitation initial contribution in addressing this serious phenomenon. research focused towards introducing of forensic & investigative accounting and in the curriculum of accounting education in Iraq , which confirmed many of the recent studies that forensic & investigative accounting have a significant role in raising awareness and competence among students in accounting and all its branches towards fraud and financial fraud and economic crimes of all kinds, as well as there are other studies have confirmed that the lack of training centers private forensic & investigative accounting in developing countries, has contributed to the high rate of financial crimes, including financial corruption and administrative, and this is contrary to what has been reached in developed countries in the field of forensic & investigative accounting , and that getting drunk merger between experience in accounting, auditing and legal knowledge and experience in the field of investigation and inquiry with respect to the financial and economic crimes of all kinds.