The Influence of Forensic Accounting–Driven Transparency on Public Procurement Effectiveness in Zimbabwe: A Quantitative Study

Penulis

DOI:

https://doi.org/10.31000/combis.v8i1.15308

Abstrak

Public procurement systems in Zimbabwe have since been facing inefficiency challenges together with irregularities, and weak accountability. Forensic accounting has been promoted as a tool to enhance transparency in financial transactions. Unfortunately, quantitative evidence on forensic accounting’s impact on effectiveness of procurement system has always been remains to a low extent.  The relationship between transparency enhanced by FA and the efficacy of PPS was the chief purpose of this study. The quantitative methodology was employed in conjunction with the explanatory design. Data were gathered from 112 respondents obtained from various government of Zimbabwe departments. Likert scale items were used on structured questionnaires to measure TA1 and IPPS. Analysis of data was through employing the Structural Equation Modelling (SEM). This tested the hypothesised causal relationship. Findings provided empirical evidence on how much transparency generated through forensic accounting translated into measurable improvements in procurement efficiency, compliance, and value for money, informing policy and institutional reforms.

Biografi Penulis

  • Onesmo Guti, Zimbabwe Open University
    Faculty of Commerce, Department of Accounting and Auditing, Lecturer
  • Ophias Kurauone, Zimbabwe Open University
    Faculty of Commerce, Department of Accounting and Auditing, Chairperson
  • Winnie Tinonetsana, Zimbabwe Open University
    Faculty of Commerce, Department of Accounting and Auditing
  • Sipiwe Sibanda

    National Pharmaceutical Private Limited, Human Resources and Salaries Expert

Referensi

Banda, M. R. (2025). A tool for fraud detection and prevention in the public sector: Forensic accounting in Malawi’s public institutions. International Review of Public Management Studies.

Bierstaker, J., Brody, R. G., & Pacini, C. (2012). The effect of forensic accounting training on auditors’ ability to detect fraud. Journal of Forensic & Investigative Accounting, 4(1), 1–31.

Duja. (2025). Forensic audit techniques for detecting procurement fraud in Africa’s public sector. Duja Insights.

Munyepwa, T., & Ranganayi, T. (2025). The role of forensic accounting in combating public sector corruption in Zimbabwe. International Journal of Financial, Accounting and Management, 7(1), 177–195.

OECD. (2021). Preventing corruption and enhancing transparency in public procurement. OECD Publishing.

Office of the Auditor-General of Zimbabwe. (2023). Report of the Auditor-General on Appropriation Accounts, Finance and Revenue Statements and Fund Accounts. Government of Zimbabwe.

PRAZ – Procurement Regulatory Authority of Zimbabwe. (2023). eGP System and public reports. https://egp.praz.org.zw/

Safiyanu, S., Ibrahim, A., & Yusuf, T. (2019). Forensic accounting and fraud detection in Nigerian public sector. International Journal of Economics and Financial Research, 5(12), 1–10.

Scispace. (2023). Forensic accounting techniques and procurement practices: Evidence from public sector settings. Scispace PDF resource.

World Bank. (2020). Enhancing government procurement systems: Global report. World Bank Publications.

Unduhan

Diterbitkan

2026-02-28

Terbitan

Vol 8 No 1 (2026): February

Bagian

Articles

Lisensi

The author submits the manuscript with the understanding that if it is accepted for publication, the copyright of the article will be granted to the Comparative Journal: Economics and Business (JCEB) and the Faculty of Economics and Business, University Of muhammadiyah Tangerang, Indonesia as the publisher of the journal.

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