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All Journal International Journal of Financial, Accounting, and Management
Mutongereni, Noah
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Decision Sciences, Operations Research & Management

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The role of forensic accounting in combating public sector corruption in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2959

Abstract

Purpose: This study investigates how forensic accounting can strengthen public sector accountability and combat corruption in Zimbabwe, a country facing persistent financial irregularities despite existing anti-corruption frameworks. Research methodology: A mixed-methods design was employed, combining qualitative case studies and interviews with forensic auditors and public officials, and quantitative analysis of audit reports and financial misconduct records (2015–2023). Descriptive and inferential statistics (e.g., regression analysis) were used to assess the effectiveness of forensic practices, moderated by internal controls and institutional factors. Results: Findings revealed a significant negative relationship between forensic accounting and fraud incidence (? = -0.58, p < 0.001), and a strong positive association between institutionalized forensic units and financial accountability (? = 0.68, p < 0.001). Integration of forensic and legal mechanisms also enhanced prosecution success rates (? = 0.75, p < 0.001). Qualitative insights confirmed the role of forensic accounting in deterrence, early fraud detection, and evidence-based prosecution. Conclusions: Forensic accounting significantly contributes to improving financial governance, but its effectiveness depends on internal control quality, legal integration, and institutional support. Challenges such as political interference and resource constraints hinder its full potential. Limitations The study is cross-sectional and may be affected by detection bias and reverse causality. Self-reported data and contextual constraints may limit generalizability. Contribution: This is one of the first comprehensive studies linking forensic accounting to anti-corruption outcomes in Zimbabwe, offering theoretical and practical insights for integrating forensic practices into public financial management.
Exploring the impact of strategic management accounting on firm competitiveness in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2955

Abstract

Purpose: This study investigates the role of Strategic Management Accounting (SMA) in enhancing competitive advantage in Zimbabwean firms, focusing on the Balanced Scorecard (BSC), Activity-Based Costing (ABC), and Value Chain Analysis (VCA). Methodology: A mixed-methods design was employed. Qualitative data were collected through semi-structured interviews with 15 senior managers from manufacturing, financial services, and technology sectors, exploring SMA integration in strategic decision-making. Quantitative data were gathered via a survey of 100–150 medium and large enterprises, examining SMA adoption and performance impacts. Regression modelling and factor analysis assessed relationships between SMA implementation and performance indicators such as profitability, customer satisfaction, innovation, and cost efficiency. Results: The Balanced Scorecard improved strategic coherence and performance monitoring. ABC enhanced cost transparency and resource utilisation, while VCA offered insights into strategic positioning and value creation. Combined, these tools fostered strategic responsiveness, operational efficiency, and continuous improvement, positively influencing both financial and non-financial outcomes. Conclusions: SMA tools significantly support competitive advantage in Zimbabwean firms by aligning strategy, improving decision-making, and enhancing performance. Systematic integration strengthens both strategic management and performance measurement processes. Limitations: The study focused on select sectors and relied on managerial perceptions and self-reported survey data, limiting generalisability and introducing potential bias. Contributions: This research empirically validates the performance-enhancing role of SMA tools in a Zimbabwean context and provides a practical framework for integrating SMA into strategic management, demonstrating the value of a mixed-methods approach for understanding adoption and impact.
The role of forensic accounting in combating public sector corruption in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2959

Abstract

Purpose: This study investigates how forensic accounting can strengthen public sector accountability and combat corruption in Zimbabwe, a country facing persistent financial irregularities despite existing anti-corruption frameworks. Research methodology: A mixed-methods design was employed, combining qualitative case studies and interviews with forensic auditors and public officials, and quantitative analysis of audit reports and financial misconduct records (2015–2023). Descriptive and inferential statistics (e.g., regression analysis) were used to assess the effectiveness of forensic practices, moderated by internal controls and institutional factors. Results: Findings revealed a significant negative relationship between forensic accounting and fraud incidence (? = -0.58, p < 0.001), and a strong positive association between institutionalized forensic units and financial accountability (? = 0.68, p < 0.001). Integration of forensic and legal mechanisms also enhanced prosecution success rates (? = 0.75, p < 0.001). Qualitative insights confirmed the role of forensic accounting in deterrence, early fraud detection, and evidence-based prosecution. Conclusions: Forensic accounting significantly contributes to improving financial governance, but its effectiveness depends on internal control quality, legal integration, and institutional support. Challenges such as political interference and resource constraints hinder its full potential. Limitations The study is cross-sectional and may be affected by detection bias and reverse causality. Self-reported data and contextual constraints may limit generalizability. Contribution: This is one of the first comprehensive studies linking forensic accounting to anti-corruption outcomes in Zimbabwe, offering theoretical and practical insights for integrating forensic practices into public financial management.
Transforming financial reporting and auditing through artificial intelligence: A Zimbabwean institutional perspective Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.3207

Abstract

Purpose: This study investigates the potential of Artificial Intelligence (AI) to enhance financial reporting and auditing practices in Zimbabwean institutions amid economic volatility and increasing transparency demands. Research Methodology: The primary aim is to evaluate how AI-driven tools can improve the accuracy and reliability of financial information in both public and private sectors. Utilizing a mixed-methods approach, the research combines structured surveys of accounting professionals with in-depth interviews of stakeholders, including regulators and IT experts. Quantitative data were analyzed using descriptive statistics and regression models, while qualitative insights provided a deeper understanding of institutional readiness and implementation barriers. Results: The findings indicate that AI adoption in Zimbabwe is still in its early stages, with growing awareness of its benefits, such as automation and predictive analytics. However, challenges like limited digital infrastructure, high costs, skill shortages, and regulatory uncertainty impede widespread adoption. Conclusions: The study concludes that while AI holds transformative potential for financial reporting and auditing, a strategic and phased approach is crucial for successful integration. Limitations: Include a small sample size in certain sectors and reliance on self-reported data, which may introduce bias. Contributions: Despite these challenges, the research contributes significantly to the literature on AI in accounting in emerging economies, offering policy recommendations and practical frameworks to assist Zimbabwean institutions in leveraging AI for improved financial governance and oversight.
Co-Authors Gwesu, Norah Chishamiso Machaka, Tafadzwa Hatidani Mudzengerere, Liberty Munyepwa, Kudakwashe Ranganayi, Charity