Contemporary Business Studies - Academy of Knowledge Process ...

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International Journal of Contemporary Business StudiesVol: 4, No: 2. February, 2013 ISSN 2156-7506Available online at http://www.akpinsight.webs.comHypothesis TestingHypothesis-2: “There are no significant differences in the relevant skills of FA’s as given byprevious researchers with the current research.”Table 9: Testing Using T–test Statistics (Two-Sample Assuming Unequal Variances)PreviousCurrentMean 53.64285714 46.78947368Variance 92.09340659 80.84210526Observations 14 19Hypothesized Mean Difference 0Df 27t-Stat 2.082244389P(T
International Journal of Contemporary Business StudiesVol: 4, No: 2. February, 2013 ISSN 2156-7506Available online at http://www.akpinsight.webs.comTable11.1: Chi-Square TestsValueDfAsymp. Sig.(2-sided)Pearson Chi-Square 57.469 a 12 0.000Likelihood Ratio 74.881 12 0.000Linear-by-Linear Association 42.829 1 0.000No. of Valid Cases 65a. 16 cells (80.0%) have expected count less than 5. The minimum expected count is 0.15.If the p-value is greater than the level of significance, accept H 0 and reject H 1 , otherwise reject H 0 andaccept H 1 . In this case, the p-value = 0.000 and the level of significance is 0.050, therefore, we accept H 1which says “the necessary skills of Forensic Accountants as identified by both academics andprofessionals will meet employers’ expectations” and reject H 0 .Finally, in Section C of our questionnaire, we asked the respondents to answer some questions regarding“education for and typical career-paths of FA’s.” First, we asked them, “Other than accounting, whatundergraduate degree major do you think is most appropriate for a forensic accountant (FA)?” Sixtypercent of the respondents answered “computer information systems” and twenty-seven percent answered“legal studies.” Table 11 presents the results for this question. We also asked, “What is the highest-levelof education that you think is needed to be a successful FA?” Fifty-nine percent of the participantsindicated that an undergraduate degree is the highest-degree necessary, while thirty-nine percent felt thata master’s degree is necessary. Finally, participants were asked, “What is the typical career-path for a FAin your firm?” Forty-three percent indicated that the typical career path is to graduate with a degree inaccounting and start in the audit department of the firm.Table 11: EducationUndergraduate degree major most appropriatePercentComputer Information Systems 60.4Economics 3.2Legal Studies 27.0Other 9.4Total 100.00Highest Level of Education Needed to be SuccessfulUndergraduate degree 58.5Master’s Degree 39.0Other Degree 2.5Total 100.00Typical Career PathStart as intern 13.2Graduate with degree in forensic accounting and join firm 7.5Graduate with degree in accounting and start in audit department of firm 42.8Work in legal profession before joining firm 0.6Work in law enforcement before joining firm 3.8Other 32.1Total 100.002013©Academy of Knowledge Process75
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