Using the 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 use behaviors we label 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 process, and refine a teaching tool ("3 P's and 10 D's") for use in further field tests.
Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens
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John Kurpierz, Kenneth Alan Smith; Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens. Journal of Forensic Accounting Research doi: https://doi.org/10.2308/jfar-19-035
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