Suchergebnisse

This issue focuses on the digitalisation of education and on utilising technology in teaching and learning. This is not a new topic for the magazine – and with good reason. Both in theory and practice, incorporating ICT into education is a constantly developing field and process; new knowledge and developments are introduced into the practice of teaching more quickly than they are into various official strategies. "Digital transformation" is a term used in politics and at the decision-making level to describe the various processes and recommendations to governments about incorporating technology use in schools. Recently, these processes have been guided by the European Commission's (2021) Digital Education Action Plan. In this and similar strategies, it is important to distinguish between the processes of "digitisation", "digitalisation" and "digital transformation" (Schmidt & Tang, 2020). ; Tokratna tematska številka Andragoških spoznanj se posveča digitalizaciji izobraževanja in vključevanju sodobnih tehnologij v procese učenja. To temo smo v reviji že večkrat obravnavali – z razlogom. Uvajanje IKT v izobraževalni proces je namreč področje in proces, ki se nenehno razvija – teoretsko, pa tudi v praksi –, spoznanja pa se hitreje kot v različne strategije vpeljujejo kar v samo prakso poučevanja. »Digitalna preobrazba« je pojem, s katerim se predvsem na politični, odločevalski ravni opisujejo različni procesi in priporočila vladam glede vključevanja tehnologije v šole. V zadnjem času te procese usmerja zlasti Akcijski načrt za digitalno izobraževanje, ki ga pripravlja Evropska komisija (2021). V tej in podobnih strategijah je treba ločevati med procesi »digitizacije« (angl. digitisation), digitalizacije in pa »digitalne preobrazbe« (Schmidt in Tang, 2020).

The article examines the deliberation of
higher education (HE) scholars and practitioners on
research issues in the HE field, which has taken into
account the complexity of current trends of deglobalisation and changing characteristics of globalisation.
More precisely, the article offers a systematic review of
the ideas developed by focus group participants (FGPs)
from different parts of the world while debating internationalisation, globalisation and Europeanisation
with respect to the field of HE. These FGPs agreed that:
1) theoretical definitions used by academics and practitioners are currently socially constructed in a biased
way (in favour of the Anglo-North American point of
view); 2) academic research (notably conceptual definitions) must better take into account the issues contextually and dynamically across time and space; and
3) that HE research is in the stage when a more theoretically refined and a methodologically stronger new
global wave of empirical research is required for further
advancement of theorising and practitioners' work.
Keywords: higher education, methods, theory, definitions, globalisation, internationalisation, Europeanisation

Abstract. In this article we present findings from focus
groups (FGs) consisting of academics and practitioners in
the higher education (HE) field from different parts of the
world, who debated their perceptions of the current state
of the art in the HE field. The main findings, which call for
further research, as well as activities of academics, practitioners
and policymakers at various levels, are as follows: 1)
there is a gap between basic academic research and applied
research (with the latter often not meeting the appropriate
conceptual level), which needs to be closed; 2) this gap is
expressed also in the global context of the HE field; 3) multidisciplinarity,
interdisciplinarity, transdisciplinarity, methodological
quality of both basic and applied research need
to be developed and 4) scholars', practitioners' and governments'
(policymakers') responsibilities need to be addressed.
Keywords: higher education (HE), research, academics,
practitioners, government, policy

Članek poskuša konceptualizirati odnos med individualnim (stro-kovnim) in strukturnim v obdobju razmeroma korenitih sprememb v družbi. Izzivalna in razkrivajoča dialektika takih odnosov je analizirana s kombinacijo avtoetnografskih razmislekov, ob naslonitvi na arhivske dokumente, ki prikazujejo spremembe v delovanju strokovnega sveta v državi, ki je doživela tri temeljne miroljubne prehode in se tudi spopadla z njimi: prehod iz samoupravnega socialističnega gospodarstva v tržno gospodarstvo, prehod iz enopartijskega socialističnega sistema v repre-zentativno liberalno demokracijo in prehod iz republike, ki je bila del zvezne države, v neodvisno državo. Strokovni svet Socialistične republi-ke Slovenije (takrat še del Socialistične republike Jugoslavije), pozneje preimenovan v Strokovni svet Republike Slovenije (takrat že liberalna demokracija s tržnim gospodarstvom in z neodvisno državo), lahko slu-ži kot primer produktivnega prepletanja individualnega (strokovnega) in strukturnega pri oblikovanju in izvajanju preobrazbe izobraževalnega sistema. Kontekstualizirani prikaz in ocena premikov, ki so skupaj pri-pomogli k nastanku neodvisne države in njenega oblikovanja izobraže-valnega sistema, opisuje zapletenost in pomen refleksivnega upravljanja v času tranzicije, ki sama po sebi v ospredje postavlja vrsto pomembnih vprašanj ter vabi in podpira spremembe v izobraževalnem sistemu. Ta-kšne priložnosti država in njeni edukatorji ne bi smeli zamuditi. ; This article attempts to conceptualise the relationship between the indi-vidual (professional) and the structural in a period of relatively radical changes in society. The challenging and revealing dialectic of such rela-tions is analysed through the combination of auto-ethnographic reflec-tions and archival documents showing the changes in the functioning of a council of experts in a country that experienced and coped with three fundamentally peaceful transitions: the transition from a self-managed socialist economy to a market economy, the transition from a one-party socialist system to a representative liberal democracy, and from a re-public that was part of a federal state to an independent state. The Ex-pert Council of the Socialist Republic of Slovenia (then still part of the Socialist Republic of Yugoslavia), later renamed the Expert Council of the Republic of Slovenia (at that time a liberal democracy with a mar-ket economy and an independent state), can serve as an example of the productive intertwining of individual (expert) and the structural in the formulation and the implementation of the functional transformation of the educational system. The contextualised account and assessment of the shifts that together helped bring about the independent state and its education system formation outlines the complexity and importance of reflexive governance in the times of transition, which, in itself, brings to the fore a number of relevant issues and invites and supports change in the educational system. Such an opportunity should not be missed by the country and its educators.

Predmet magistrskega dela se nanaša na analizo stanja internacionalizacije visokega šolstva v Sloveniji in postopke vpisa tujih študentov oziroma procesne ovire pri vpisovanju tujcev iz tretjih držav (npr. vpisni roki, presoja dokazil ali (ne)sodelovanje med organi). Ključne ugotovitve na podlagi kvantitativnih metod, kjer sem analizirala javne statistične podatke, in kvalitativnih metod z analizo zakonodaje in s polstrukturiranimi intervjuji, so, da obstaja dokaj velika nekompatibilnost postopkov med univerzami, Ministrstvom za zunanje zadeve v povezavi z upravnimi enotami ter Ministrstvom za izobraževanje, znanost in šport in pri pridobivanju dovoljenj za začasno prebivanje v času študija pri tujcih iz tretjih držav. Opravljena je bila tudi mednarodna primerjava s Finsko, ki kaže visoko ciljno usmerjenost v internacionalizacijo in je enako kot Slovenija članica EU. Skozi raziskavo so bile potrjene podane izhodiščne hipoteze. Internacionalizacija za vse deležnike prinaša koristi. Toda rokovnik vpisnih opravil šolskega ministrstva in univerz, npr. Univerze v Mariboru, ni prilagojen tujcem iz tretjih držav. Tudi domet smiselne rabe Zakona o splošnem upravnem postopku v visokem šolstvu ni jasen. Posledica teh pojavov so predolgi postopki in dejanski prihod študentov v Slovenijo šele sredi študijskega obdobja, kar otežuje konkurenčnost slovenskih univerz. Normativni okvir vpisa tujih študentov in še bolj njegovo (ne)izvajanje pri nas tako nista povsem usklajena s cilji internacionalizacije visokega šolstva, kar potrjuje tudi bolj učinkovit sistem istovrstnih postopkov na Finskem. Rezultati magistrskega dela pa so prikazali pozitivne zglede in smeri razvoja, s katerimi bi lahko Slovenija v bodoče regulirala in izvajala vpise tujcev iz tretjih držav. ; The subject of this master's thesis deals with the analysis of the internationalization of higher education in Slovenia and the procedures for enrolment of foreign students or the procedural barriers in regard to the enrolment of candidates from the third world countries, (e. g. enrolment deadlines, assessment of certificates or (non) cooperation between authorities). The key findings, based on quantitative methods employing the analysis of public statistics data, and qualitative methods employing legislation analysis and semi-structured interviews, are that for foreigners from the third world countries there is a rather high incompatibility of procedures between universities, the Ministry of Foreign Affairs in relation to administrative units and the Ministry of Education, Science and Sport in regard of obtaining temporary residence permits while studying. The research, further on, includes an international comparison with Finland, which is highly goal oriented towards internationalization and is the same as Slovenia member state of the European Union. Through the research, the baseline hypotheses were confirmed. Internationalization brings benefits for all stakeholders. But the schedule of enrolment tasks of the school ministry and universities, e.g. the University of Maribor is not suitable for foreigners from the third world countries. Also, the scope of meaningful use of the General Administrative Procedure Act in higher education is not clear. These phenomena result in lengthy procedures and the actual arrival of students to Slovenia only in the middle of the study period, which consequently hinders the competitiveness of Slovenian universities. The normative framework of enrolment of foreign students and, even more so, its (non) implementation in Slovenia are, thus, not completely in line with the goals of internationalization of higher education, which also confirms a more efficient system of similar procedures in Finland. The results of the master's thesis showed positive examples and directions of development, with which Slovenia could regulate and implement the enrolment of foreigners from the third world countries in the future.

Z začetkom bolonjskega procesa v letu 1999, ki sloni na ideji o enotnem, primerljivem, privlačnem in konkurenčnem prostoru evropskega visokega šolstva, se je za sodelujoče evropske države pričelo obdobje sprememb. Med njimi je bila tudi Slovenija, ki je postopoma sledila in uvajala cilje in načela bolonjskega procesa v slovenski visokošolski prostor. V magistrskem delu natančneje predstavim bolonjsko reformo in z njo vnesene številne spremembe ter novosti v slovenski visokošolski prostor. Skozi analizo različne literature in dokumentov je sprva predstavljen nastanek bolonjskega procesa in njegov razvoj s poudarkom na ciljih, ki so se v okviru reforme skušali doseči. Opisan je njegov razvoj od začetka do danes, saj so se od podpisa Bolonjske deklaracije dalje odvijala srečanja ministrov za visoko šolstvo, kjer se je spremljalo uresničevanje zastavljenih ciljev, ki so se skozi leta tudi dopolnjevali in spreminjali. V drugem delu naloge pa se skozi razvoj bolonjskega procesa večji del pozornosti usmeri v uveljavljanje slednjega v slovenski visokošolski prostor. Prikazane so številne novosti, ki zajemajo tako sistemske, strukturne kot organizacijske spremembe in so vplivale na sam potek izobraževanja v visokem šolstvu. Z bolonjsko reformo se v visokem šolstvu vse bolj uveljavlja koncept vseživljenjskega učenja, zato se v tretjem delu naloge prikaže, kako se to odraža skozi različne dokumente bolonjskega procesa. Vključitev Slovenije v bolonjski proces in postopno uveljavljanje bolonjske reforme pa se je odražalo tudi v samih ciljih razvoja visokega šolstva pri nas, zato se v tretjem delu naloge osredotočim še se na spreminjanje ciljev od začetka bolonjske reforme vse do danes. Bolj kot se bolonjska reforma v prostoru uveljavlja, bolj vidne so spremembe v slovenskem visokošolskem prostoru in sledenje evropski viziji v razvoju in usmerjenosti visokega šolstva ; In 1999, the Bologna process started with an idea of a united, comparable, attractive, and competitive place in the European higher education system. Among the countries that have joined was also Slovenia, which gradually followed and introduced the goals and principles of the Bologna system into the Slovenian higher education area, which had a notable impact on education. Through the analysis of various literature and documents, the text initially shows the very origin of the Bologna process, its purpose and goals, which were sought to be achieved through the process. The text also describes the development from the beginning to the present, as through the years of bologna process many meetings of ministers of higher education have taken place. There, the development of the Bologna reform has been monitored and at the same time, many novelties/innovations have been added that are important for our understanding of the Bologna process. In the second part, through the development of the Bologna Process, most of the attention is focused on the implementation of the Bologna reform in the Slovenian higher education area, where its impact on education is also explored. Numerous novelties and changes – from systemic, structural, and organizational, which influenced the course of education, are presented. There are also various documents as part of the Bologna reform, where the concept of lifelong learning in higher education is mentioned and the role and importance of it are increasingly emphasized. Slovenia's inclusion into the Bologna Process and the gradual implementation of the reform was also reflected in the goals of higher education development. This is why the third part of the thesis is focused on how the goals changed from the beginning of the reform until today. The more the Bologna reform is implemented in the place, the more visible its impact on the goals of the Slovenian higher education is, and with that following the European vision and the orientation of higher education.

The economic recession has exerted an important influence on the livesof the population in the European Union. Since 2008, when initial indications of the recession appeared,unemployment and poverty have increased in most member states of the European Union. Many European and national strategic documents were exposed; one of the key non-economic factors in easing out of a recession is investment in the development of knowledge. Political opinion regarding the important role of knowledge in solving problems of the economic recession raises the question of actual change in this area. In this paper, an understanding of the role of adult education in economic development (as oulined in the European strategic documents) is demonstrated, and in opposition to the same, an analysis of participation (and obstacles) in adult education at the beginning of the economic recession is pursued. ; Gospodarska recesija je pomembno zaznamovala življenje prebivalcev Evropske unije. Od leta 2008, ko se pojavijo prvi znaki recesije, sta se povečali brezposlenost in revščina v večini članic Evropske unije. Številni evropski in nacionalni strateški dokumenti so kot enega ključnih neekonomskih instrumentov izhoda iz recesije omenjali vlaganje v izobraževanje. Prepričanje politikov o pomembni vlogi izobraževanja pri reševanju gospodarske recesije pa odpira vprašanje o dejanskih spremembah na tem področju. V prispevku je na eni strani prikazano razumevanje vloge izobraževanja odraslih pri gospodarskem razvoju v evropskih strateških dokumentih in na drugi strani vključenost odraslih v izobraževanje in ovire pri tem ob začetku gospodarske recesije.

V magistrskem delu obravnavamo različne politike internacionalizacije visokega šolstva v Sloveniji in na Nizozemskem. Glavni temelj naloge predstavlja analiza in primerjava strateških dokumentov internacionalizacije visokega šolstva obeh izbranih držav. V teoretičnem delu izpostavimo internacionalizacijo v zgodovinski perspektivi. Na kratko opišemo družbenoekonomski kontekst razvoja nizozemskih univerz ter obravnavamo nastanek in razvoj slovenskih in nizozemskih univerz. Osredotočimo se na njihovo poslanstvo ter z njim povezanim položajem jezika v raziskovalni in pedagoški dejavnosti. Opredelimo tudi termin internacionalizacije in navedemo različne definicije. Nato predstavimo oblike internacionalizacije: internacionalizacijo doma, internacionalizacijo kurikuluma ter internacionalizacijo v tujini. V okviru razvoja bolonjskega procesa predstavimo nastanek evropske gospodarske skupnosti, začetke samega procesa ter kritiko njegove neoliberalne zasnove. Raziščemo tudi zelo relevantno temo – transfer izobraževalnih politik. Zaključimo s predstavitvijo jezikovne problematike, to je vedno večja vloga angleščine v pedagoškem in raziskovalnem visokošolskem prostoru ter položaj nacionalnih jezikov. V okviru empiričnega dela najprej ugotavljamo podobnosti in razlike med nacionalnimi politikami internacionalizacije visokega šolstva v Sloveniji in na Nizozemskem ter med politikami na institucionalni ravni – opravimo torej primerjavo Univerze v Ljubljani in Univerze v Amsterdamu. Analiza nacionalnih strateških dokumentov dokazuje, da tako slovensko kot nizozemsko visoko šolstvo sledi podobnim ciljem internacionalizacije. Kot prvo bistveno razliko pa lahko izpostavimo težnjo Nizozemske po povezovanju visokošolskih institucij z gospodarstvom in posledično prevlado gospodarskih motivov za internacionalizacijo. Nasprotno pa internacionalizacijo slovenskega visokega šolstva usmerjajo predvsem politični motivi, saj želi država utrditi prepoznavno podobo nacionalnega visokega šolstva. S tem pa je povezana tudi druga pomembna razlika. V nizozemskih strateških dokumentih je poudarjena namera po konkurenčnosti in prepoznavnosti države na globalni ravni, medtem ko je v slovenskih strateških dokumentih v ospredju potreba po vzpostavitvi regionalne identitete. Nizozemska se torej usmerja v bolj globalno internacionalizacijo, Slovenija pa v regionalno. Državi sta si podobni v tem, da vidita internacionalizacijo kot poglavitni dejavnik pri razvoju svojega visokega šolstva, ki rezultira v izboljšanje njegove kakovosti. Analiza politike internacionalizacije dveh osrednjih univerz v obeh država pokaže, da je zaradi statusa mednarodne in dvojezične univerze Univerze v Amsterdamu internacionalizacija njena ključna značilnost, medtem ko je ljubljanska univerza pri svoji internacionalizaciji dokaj omejena. Zaradi svoje izrazite mednarodne usmerjenosti Univerza v Amsterdamu izvaja pouk v t. i. mednarodni predavalnici. Nizozemska in njene univerze so že – gledano z zgodovinske perspektive – veliko bolj mednarodno odprte. Slednje pa je prispevalo k temu, da Nizozemska spada med najbogatejše države na svetu. Prednost bogatih držav pa niso le zadostna finančna sredstva za implementacijo optimalne internacionalizacije, ampak tudi »privilegij« postavljanja trendov na področju internacionalizacije. Preučujemo tudi medsebojno skladnost strateških dokumentov v posamezni državi ter način odražaja ciljev bolonjskega procesa v ciljih strateških dokumentov. Ugotovimo, da je v nizozemskih strateških dokumentih v primerjavi s slovenskimi prisotno bistveno večje ujemanje v ključnih oziroma prioritetnih ciljih, kar je mogoče pripisati aktivni vključenosti nizozemskih univerz pri oblikovaju politik. Bolonjski cilji so izraženi v obeh državnih in obeh institucionalnih strategijah internacionalizacije. Izpostavili bi cilj pospeševanja mobilnosti, ki se pojavi v vseh štirih strategijah. Na koncu raziskujemo, kako državi urejata oziroma rešujeta vprašanje jezika visokega šolstva. Ugotovili smo, da v obeh državah zakona, ki urejata področje visokega šolstva, izpostavljata skrb za materinščino. Ta naloga spada v okvir visokošolskih zavodov. Univerza v Amsterdamu ima – za razliko od Univerze v Ljubljani – oblikovano svojo jezikovno strategijo, v kateri je pojasnjeno, na kakšen način se izbere oziroma določi jezik poučevanja, s čimer je odločitev o jeziku poučevanja olajšana. Kot je pokazala primerjava različnih dokumentov s področja visokega šolstva in strategij, je današnja internacionalizacija v različnih državah pod vplivom tako sodobnih procesov, konkretneje bolonjskega procesa, kot tudi različnih zgodovinskih dejavnikov oziroma okoliščin. Enake politike internacionalizacije se torej v različnih okoljih implementirajo različno. S tem tudi potrjujemo ugotovitev de Wita in F. Hunter (2015, str. 2), da ni modela internacionalizacije, ki bi ustrezal vsem. ; Internationalisation of Higher Education in Slovenia and the Netherlands After the Implementation of the Bologna Process In this thesis, we discuss the different internationalisation policies of higher education in Slovenia and the Netherlands. Analysing and comparing the strategic documents about the internationalisation of higher education in the chosen countries is the basis of the following thesis. In the theoretical part, we put internationalisation in a historical perspective. We concisely describe the socioeconomic context of the development of Dutch universities and analyse the origins and development of Slovene and Dutch universities. Furthermore, we focus on the mission of universities and their related position of language in research and teaching. We also define internationalisation and present its different definitions. Additionally, we introduce the forms of internationalisation: internationalisation at home, internationalisation of the curriculum, and internationalisation abroad. In the context of the development of the Bologna Process, we present the emergence of the European Economic Community, the beginnings of the process itself, and a critique of its neo-liberal concept. Moreover, we also explore the transfer of educational policies. We conclude by presenting the language issues, i.e., the growing role of English in teaching and research in higher education, and the position of national languages. In the empirical part, we first identify similarities and differences between national policies on the internationalisation of higher education in Slovenia and the Netherlands. Then we examine the policies at the institutional level by comparing the University of Ljubljana and the University of Amsterdam. Analysis of national strategy documents shows that both Slovenian and Dutch higher education pursue similar internationalisation objectives. However, the first significant difference is the Dutch tendency to connect higher education institutions with the economy. Consequently, economic motives for internationalisation prevail. In contrast, the internationalisation of Slovenian higher education is driven primarily by political motives, as the country wants to consolidate a recognisable national higher education. Nonetheless, there is another important difference. The Dutch strategy documents emphasise the intention to make the country competitive and visible on a global level, while the Slovenian strategy documents focus on the need to establish a regional identity. The Netherlands is therefore moving towards a more global internationalisation, whereas Slovenia moves towards a regional one. At the same time, they both perceive internationalisation as the crucial factor in developing higher education. Particularly, in the context of increasing its quality. The two countries are similar in the way they see internationalisation – as the major factor in the development of their higher education and as means to enhance its quality. An analysis of the internationalisation policies of the two central universities in both countries shows that, due to its status as an international and bilingual university, internationalisation is a leading feature of the University of Amsterdam. On the contrary, the University of Ljubljana is somewhat limited in its internationalisation. Due to its strong international orientation, the University of Amsterdam holds its classes in a so-called "international classroom." Historically viewed, The Netherlands and its universities have been much more internationally opened. This has contributed to the Netherlands being one of the wealthiest countries in the world. The advantage of rich countries is not only having sufficient financial resources to implement optimal internationalisation, but also the "privilege" of setting trends in the area of internationalisation. We also look at the coherence between the strategic documents in each country and how the objectives of the Bologna Process are reflected in the objectives of the strategic documents. We have found out that there is a significantly higher congruence in the key objectives in the Dutch strategic document compared to the Slovenian ones. The reason for that could be the active involvement of Dutch universities in policymaking. The Bologna objectives are reflected in both national and both institutional internationalisation strategies. We aim to highlight the objective of promoting mobility, which appears in all four strategies. Lastly, we explore the way of how countries are addressing the issue of the language of higher education. We have discovered that the laws governing higher education emphasise care for the mother tongue in both countries. The University of Amsterdam has constructed a language strategy that explains how the instruction language is chosen and determined. By doing so, the decision for the instruction language is less complicated. At the moment, the University of Ljubljana still does not have the same approach. By comparing different higher education documents and strategies, we have shown that contemporary changes (specifically the Bologna Process) and various historical factors have influenced internationalisation today. The same internationalisation policies are therefore implemented differently in various contexts. This also confirms the observation made by de Wit and F. Hunter (2015, p. 2) that there is "no one model that fits all".

V svetu in pri nas se vse pogosteje pojavljajo nove in sofisticirane oblike gospodarske kriminalitete, ki vsebujejo tudi elemente oziroma prvine s področja računovodstva. Predvsem v ZDA se kot odgovor na te težave že nekaj časa pojavlja forenzično računovodstvo, medtem ko je v Sloveniji to področje relativno novo in še ne uveljavljeno. Gre za specializirano vejo na področju računovodstva, katere smoter je v prvi vrsti preprečevanje, odkrivanje in dokazovanje (računovodskih) kaznivih dejanj ter preiskovanje poslovne zanesljivosti fizičnih oseb ali organizacij. V magistrskem delu je podrobno predstavljeno področje forenzičnega računovodstva in različne oblike njegovega delovanja, pri čemer je bistvena uporabna vrednost te dejavnosti pri odkrivanju in preiskovanju gospodarskih oziroma računovodskih kaznivih dejanj. Analizirani so številni vidiki, od same metodologije forenzičnega računovodstva, do strokovno-kadrovskega vidika, kjer je med drugim pojasnjena in poudarjena razlika med forenzičnim računovodjo in revizorjem. Nadalje je poudarek na možnostih izobraževanja s področja forenzičnega računovodstva v ZDA in Sloveniji, pri čemer smo izvedli tudi primerjalno analizo edinega slovenskega študijskega programa forenzičnega računovodstva, ki se izvaja na Visoki šoli za računovodstvo, in ameriškega modela, ki je bil narejen na Univerzi West Virginia v ZDA. Kljub temu, da v ZDA obstaja okoli 420 izobraževalnih institucij, ki ponujajo vsebine s področja forenzičnega računovodstva ter 96 specializiranih študijskih programov forenzičnega računovodstva, smo ugotovili, da je slovenski (magistrski) študijski program ustrezno in kakovostno zasnovan. ; In the world and as well in our country, there seems to be an increase of new and sophisticated forms of economic crime, that also contain elements from the field of accounting. Especially in the USA, as an answer to these issues, for some time now, appears forensic accounting, while in Slovenia this field is relatively new and not yet established. It is a specialized branch of accounting which aim is primarily to prevent, detect and prove the financial crimes and investigate business reliability of individuals or organizations. In the thesis we presented in detail the field of forensic accounting and various forms of its operation, whereby it is essential to understand the practical value of this activity in detecting and investigating economic and financial crimes. We analyzed many aspects of forensic accounting, from methodology to human resource perspective, where among other things, the difference between forensic accountant and auditor is explained and emphasized. Furthermore, the emphasis was on identifying the learning opportunities in the field of forensic accounting in the USA and Slovenia. In doing so, we also performed a comparative analysis of the only Slovenian study program of forensic accounting, which is carried out at the College of accounting and the US model, which was produced at the University of West Virginia in the USA. Despite the fact, that in the USA, there are about 420 educational institutions offering contents in the field of forensic accounting and 96 specialized study programs of forensic accounting, we can say that the Slovenian (MA) study program is designed in an adequate and high-quality manner.