Open Source Repository, Discovering Resources for Forensic Accounting Education - An Exploratory Approach

Abstract

With the recent growing development of open education resources has opened up new avenues for education, learning and research. The open educational resources are offered universally with or without fee in the shape of courses or educational content regardless of credit hours or award of any degree or certificate. The typical societal paradigm, all leading world surveys indicate that we are living in a world, where white collar crimes and frauds are accelerating day by day. This has necessitated increasing the capacity of self-learners, students, educators and practitioners across the broad spectrum of jurisdictions confronting fraud must have an easy access to anti-fraud educational resources. The renowned universities around the world have responded to offer free or with nominal charges open anti-fraud education resources that can meet the modern day challenges of fraud, cyber-crime, and other white collar crimes.

Keywords: Open Source, Open Access, Open Design, Open Knowledge, Open Data, Open Content, Open Courseware

JEL Classification: M40, M41