Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens

Journal of Forensic Accounting Research, 2020

40 Pages Posted: 19 Jun 2020

See all articles by John Kurpierz

John Kurpierz

York University - Schulich School of Business

Ken Smith

School Accountability Group

Date Written: January 31, 2020

Abstract

Using Design Science methodology, this article describes a field-tested model of forensic accountants assisting average citizens in improving local governmental accountability and the provision of services via forensic acculturation. While most citizens lack the skills of forensic accountants, citizens have several traits that make them uniquely capable of detecting unhealthy financial behaviors. The field research uncovered systematic patterns of citizens being stymied in moving from the ‘being aware stage’ to the ‘making improvements’ or ‘holding accountable’ stages. We label the patterns of being stymied as 10 D’s (delay, deflect, distort, etc). We also discovered more successful individuals using behaviors we label the 3 P’s (Polite, Persistent & Professional) that are common traits among forensic experts. We provide case study evidence of the effects of citizen training and consultation processes, and refine a teaching tool ("3 P’s and 10 D’s") for use in further field tests.

Keywords: Forensic Acculturation, Government, School District, Design Science, Accountability

JEL Classification: D71, D72, D85, G34, G38, H70, I22, M48

Suggested Citation

Kurpierz, John and Smith, Kenneth A., Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens (January 31, 2020). Journal of Forensic Accounting Research, 2020 , Available at SSRN: https://ssrn.com/abstract=3586868 or http://dx.doi.org/10.2139/ssrn.3586868

John Kurpierz (Contact Author)

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

Kenneth A. Smith

School Accountability Group ( email )

5819 Sorrento St
Salem, OR 97306
United States
503-428-0994 (Phone)

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