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
Date Written: January 31, 2020
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: Suggested Citation