Forensic Accounting and Public Procurement Effectiveness in Zimbabwe: The Role of Accountability of Public Officials

ABSTRACT: The purpose of the study was to assess the effectiveness of forensic accounting enhanced accountability on the Zimbabwean public procurement system. This study was agitated by concerns on procurement anomalies, bad accountability and misuse of public sector resources. This was prevailing despite the presence of the regulatory frameworks on procurement. The quantitative research methodology was employed with a cross- sectional research design. Data was collected from 112 respondents from Zimbabwe’s public sector. Simple regression analysis was use through SPSS to analyse data. Accountability strengthened through forensic accounting was measured using TA10, while procurement effectiveness was measured using IPPS1. According to the findings there was a moderate positive relationship which was reflected between procurement effectiveness and accountability. This was reflected by the (R = 0.545). the accountability was boosted by forensic accounting. The regression model was statistically significant, F(1,110) = 46.377, p < 0.001, with an R² of 0.297, indicating that accountability explained 29.7% of the variation in procurement effectiveness. The regression coefficient was positive and statistically significant (B = 0.739, β = 0.545, t = 6.810, p < 0.001), demonstrating that stronger accountability of public officials is associated with improved procurement effectiveness. The study concludes that forensic accounting can strengthen public procurement. This happens through through promotion of accountability, enhancing scrutiny of procurement decisions and encouraging compliance with procurement requirements. The study recommends the institutionalization of forensic accounting within public procurement system. 

KEYWORDS: forensic accounting, accountability, public procurement, procurement effectiveness.