The Role of Management Accounting Against Financial Crimes

Yuvraj Sunecher (), Bhavish Jugurnath and Devjyotee Drishtee Devi Lulith
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Yuvraj Sunecher: University of Technology Mauritius
Bhavish Jugurnath: University of Mauritius
Devjyotee Drishtee Devi Lulith: Open University of Mauritius, Department of Finance

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 2, 2026, pp 43-58 from Springer

Abstract: Abstract The aim of this chapter is to focus on specifically the role of management accountants other than financial accountants and forensic accountants in helping to combat financial crimes and to assess whether they can really help to detect and prevent financial crimes. The survey research method was used to collect primary data aimed at analysing the issues raised. The study, based around five main objectives, was carried out at a general context of the working professionals in the accountancy sector in Mauritius. The results of the analysis will depict whether management accountancy can be considered as a tool to ‘detect’, ‘combat’ and ‘prevent’ different types of financial crimes. Recommendations have been suggested accordingly, and their implementation might contribute in recognising the role of management accounting at the same standard of financial accountants and forensic accountants in detecting various types of financial crimes.

Keywords: Accounting; Crimes; Financial crimes; Management accounting (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13384-7_4

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DOI: 10.1007/978-3-032-13384-7_4

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