Modular Learning Paths for Specialization in Forensic Accounting

Abstract

Forensic accounting has become a critical discipline due to increasing financial fraud, cybercrime, regulatory enforcement, and corporate scandals. Traditional accounting curriculums lack structured pathways for forensic specialization, creating a demand for modular learning systems that enable progressive skill acquisition. This paper proposes a modular learning path model integrating legal standards, digital forensics, fraud analytics, investigative techniques, and litigation support. Using qualitative research, curriculum benchmarking, and industry interviews, the study evaluates how modular frameworks enhance specialization accessibility, professional certification readiness, and employability. Findings highlight that modular pathways enable learners to incrementally build expertise aligned with industry roles such as fraud examiner, forensic auditor, cyber-forensic analyst, and compliance investigator.