FRAUD AND FORENSIC ACCOUNTING IN THE DIGITAL ENVIRONMENT OF ACCOUNTING INFORMATION SYSTEMS: FOCUS ON THE HOTEL INDUSTRY

Abstract

Accounting information systems in the digital environment show opportunities for fraudulent activities. Therefore, knowledge and investigation of fraudulent actions and forensic accounting are of great importance in order to avoid the potential loss of users or minimize them. This paper examines fraudulent actions and forensic accounting in the digital environment of accounting information systems. A descriptive method and a content analysis method were used in this paper to express the subject of the research through a more detailed elaboration of fraudulent activities and the importance of forensic accounting in the digital environment of accounting information systems. A particular focus and practical application of the implications of the paper is on the hotel industry. The research results offer more open-ended questions and opportunities to develop and upgrade this specific area, as always when it comes to frauds and forensic accounting.