Forensic Accounting Skills as Determinants of Self-Efficacy in Fraud Detection: A Study of Social Security Account Officers
Adrian M. Gomez - · International Journal For Multidisciplinary Research · 2025
This study examined the impact of forensic accounting skills on self-efficacy in detecting fraud, specifically employer delinquency, among Philippine Social Security System (SSS) Account Officers in Regions III (Central Luzon), IV-A (CALABARZON), and IV-B (MIMAROPA). It assessed the proficiency levels of Account Officers in key forensic accounting skills—Technical and Analytical Skills, Effective Communication Skills, Psycho-Social Skills, and Accounting and Auditing Skills—and evaluated their impact on self-efficacy. The study also aimed to propose a competency development plan to enhance fraud detection capabilities. Using a descriptive-correlational research design, data were collected through a researcher-made questionnaire, validated, and pilot-tested with Region V (Bicol) Account Officers. Descriptive statistics and regression analysis were used to analyze the data. Findings revealed advanced proficiency in all forensic accounting skills, with Psycho-Social Skills positively influencing self-efficacy, while Effective Communication Skills showed a negative impact. Technical and Analytical Skills and Accounting and Auditing Skills did not significantly affect self-efficacy. These results highlight the importance of targeted training and development initiatives focused on Psycho-Social and Effective Communication Skills to enhance the self-efficacy of Account Officers in fraud detection. A competency development plan was proposed to address these findings and improve fraud detection capabilities.