The role of forensic accounting in combating public sector corruption in Zimbabwe

https://doi.org/10.35912/ijfam.v7i1.2959
Published: Aug 21, 2025

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.

Keywords:
1. Anti-corruption Mechanisms
2. Auditor-General Reports
3. Financial Irregularities
4. Forensic Accounting
5. Public Sector Corruption
6. Fraud Detection
7. Government Accountability
Authors:
1 . Kudakwashe Munyepwa
Manicaland State University of Applied Sciences, Zimbabwe
2 . Charity Ranganayi
Manicaland State University of Applied Sciences, Zimbabwe
3 . Liberty Mudzengerere
Manicaland State University of Applied Sciences, Zimbabwe
4 . Noah Mutongereni
Manicaland State University of Applied Sciences, Zimbabwe
5 . Norah Chishamiso Gwesu
Manicaland State University of Applied Sciences, Zimbabwe
6 . Tafadzwa Hatidani Machaka
Manicaland State University of Applied Sciences, Zimbabwe
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How to Cite
Munyepwa, K., Ranganayi, C., Mudzengerere, L., Mutongereni, N., Gwesu, N. C., & Machaka, T. H. (2025). The role of forensic accounting in combating public sector corruption in Zimbabwe. International Journal of Financial, Accounting, and Management, 7(1), 177–195. https://doi.org/10.35912/ijfam.v7i1.2959
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Issue & Section
Vol. 7 No. 1 (2025): June
Articles
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Author Biographies

Charity Ranganayi, Manicaland State University of Applied Sciences, Zimbabwe

lecturer 

Applied Accounting Sciences

 

Noah Mutongereni, Manicaland State University of Applied Sciences, Zimbabwe

Director 

Quality Assurance Services

Norah Chishamiso Gwesu, Manicaland State University of Applied Sciences, Zimbabwe

Lecturer

Applied Accounting Sciences

Tafadzwa Hatidani Machaka, Manicaland State University of Applied Sciences, Zimbabwe

Lecturer

Applied Accounting Sciences

References

    Akinbowale, O. E., Mashigo, P., & Zerihun, M. F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry. Cogent Business & Management, 10(1), 2163560. doi:https://doi.org/10.1080/23311975.2022.2163560

    Akinninyi, P. E., Akpan, D. C., & Umoren, A. O. (2025). Forensic accounting and financial integrity in the Nigerian public sector. Journal of Accounting and Financial Management, 11(3), 122-145. doi:https://DOI:10.56201/jafm.vol.11.no3.2025.pg122.145

    Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud examination (6th ed.). Retrieved from

    Albrecht, W. S., Albrecht, C. O., & Zimbelman, M. F. (2018). Fraud examination (6th ed.): Cengage Learning.

    Alharasis, E. E., Haddad, H., Alhadab, M., Shehadeh, M., & Hasan, E. F. (2025). Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector. Journal of Financial Reporting and Accounting, 23(1), 100-127. doi:https://doi.org/10.1108/JFRA-04-2023-0177

    Alshurafat, H., Al Shbail, M. O., & Mansour, E. (2021). Strengths and weaknesses of forensic accounting: an implication on the socio-economic development. Journal of Business and Socio-economic Development, 1(2), 135-148. doi:https://doi.org/10.1108/JBSED-03-2021-0026

    Charlopova, I., Andon, P., & Free, C. (2020). How fraud offenders rationalize financial crime Corporate fraud exposed (pp. 39-59): Emerald Publishing Limited.

    Chosani, S., Hove, V. A. Z., Chinyamunjiko, N., Gani, S., & Masinire, S. (2024). International Public Sector Accounting Standards: An Antidote to Corruption in Public Sector Entities in Zimbabwe. African Journal of Accounting, Banking and Intellectual Capital, 1(2), 51-68. doi:https://hdl.handle.net/10520/ejc-aa_ajabic_v1_n2_a3

    Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2005). Forensic and Investigative Accounting. Chicago: CCH Inc.

    Cullen, M., Cadogan, C., George, S., Murphy, S., Freeney, S., Fitzpatrick, R., & Strawbridge, J. (2022). Key stakeholders’ views, experiences and expectations of patient and public involvement in healthcare professions’ education: a qualitative study. BMC Medical Education, 22(1), 305. doi:https://doi.org/10.1186/s12909-022-03373-z

    Dewi, S. (2025). Fraud Hexagon Theory” Evaluation Framework In Procurement: A Systematic Literature Review. Goodwood Akuntansi dan Auditing Reviu, 3(2), 73-85. doi:https://doi.org/10.35912/gaar.v3i2.4624

    ?uki?, T., Pavlovi?, M., & Grdini?, V. (2023). Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice. Economic Themes, 61(3). doi:https://DOI:10.2478/ethemes-2023-0021

    Farazmand, A., De Simone, E., Gaeta, G. L., & Capasso, S. (2022). Corruption, lack of Transparency and the Misuse of Public Funds in Times of Crisis: An introduction. Public Organization Review, 22(3), 497-503. doi:https://doi.org/10.1007/s11115-022-00651-8

    Felix, U. O. (2022). Evidence collecting processes and fraud examination: the role of an expert forensic accountant. Asian Basic and Applied Research Journal, 6(4), 33-59.

    Gore, A. (2025). Global Financial Investigations: Forensic Accounting in Practice: Taylor & Francis.

    Guellim, N., Yami, N., Freihat, A. F., Alshurafat, H., Alkababji, M. W., Alzahrane, M., . . . Mostafa, R. M. A. (2024). Evaluating the perceived value of forensic accounting: a systematic review method. Discover Sustainability, 5(1), 351. doi:https://doi.org/10.1007/s43621-024-00431-y

    Hossain, M. Z., Kibria, H., & Johora, F. T. (2024). Ethical challenges in forensic accounting: Balancing professional responsibility and legal obligations. Open Journal of Accounting, 13(3), 57-73. doi:https://doi.org/10.4236/ojacct.2024.133005

    Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95. doi:https://doi.org/10.1108/JFRC-02-2022-0015

    Lopez, J. (2023). Research on Controls and Strategies to Prevent Fraudulent Financial Reporting in Large-Sized Companies. doi:https://urn.fi/URN:NBN:fi:amk-2023112932689

    Mandal, A., & S, A. (2024). Fathoming fraud: unveiling theories, investigating pathways and combating fraud. Journal of financial crime, 31(5), 1106-1125. doi:https://doi.org/10.1108/JFC-06-2023-0153

    Mashabela, F., & Ackers, B. (2022). Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa. International Journal of Accounting, Auditing and Performance Evaluation, 18(2), 107-136. doi:https://doi.org/10.1504/IJAAPE.2022.126876

    Modugu, K. P., & Anyaduba, J. (2013). Forensic Accounting and Financial Fraud in Nigeria: An Empirical Approach. International Journal of Business and Social Science, 4(7), 281-289.

    Murinda, G. T., & Chiwariro, R. (2023). Impact of Forensic Accounting on Fraud Detection in Zimbabwes Public Sector Expenditure Cycle. International Journal for Research in Applied Science and Engineering Technology, 11(12), 764-777. doi:http://dx.doi.org/10.22214/ijraset.2023.57067

    Mvunabandi, J. D., Nomlala, B., & Patrick, H. (2023). The impact of forensic auditing techniques on non-government organisations' fraud risk management in South Africa using a proactive approach. International Journal of Monetary Economics and Finance, 16(3-4), 272-281. doi:https://doi.org/10.1504/IJMEF.2023.131905

    Oranefo, P. C., & Egbunike, C. F. (2022). An Exploration of the Viability of Forensic Accounting Techniques in Combating Financial Statement Fraud in Nigerian Organizations. Annals of Management and Organization Research, 3(1), 69-81. doi:https://doi.org/10.35912/amor.v3i1.1170

    Salenoi, H. O. (2024). Audit Committee Characteristics and Performance of the Independent Electoral and Boundaries Commission, Kenya. Kenyatta University.

    Seneviratne, S. M. C., & Dharmasena, S. D. T. N. (2023). Accounting undergraduates’ perspectives on integrating forensic accounting into the curriculum in Sri Lanka. International Journal of Financial, Accounting, and Management, 5(3), 359-372. doi:https://doi.org/10.35912/ijfam.v5i3.1611

    Shavkatovich, L. S. (2025). Historical formation and types of corruption. Journal of Multidisciplinary Academic and Practice Studies, 3(3), 721-730. doi:https://doi.org/10.35912/jomaps.v3i3.3317

    Simbolon, R., Adriana, N., Rustam, A., Sulistyowati, N. W., & Rewa, K. A. (2024). The Impact of Forensic Accounting on Financial Fraud Prevention: A Comparative Analysis Across Countries. The Journal of Academic Science, 1(8), 1074-1084. doi:https://doi.org/10.59613/m6jrt421

    Toeweh, B. H. (2022). Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi. Studi Akuntansi, Keuangan, dan Manajemen, 2(2), 135-146. doi:https://doi.org/10.35912/sakman.v2i2.1672

    Xanthopoulou, A., Skordoulis, M., Kalantonis, P., & Arsenos, P. (2024). Integrating corporate governance and forensic accounting: A sustainable corporate strategy against fraud. Journal of Governance and Regulation/Volume, 13(2). doi:https://doi.org/10.22495/jgrv13i2siart9

    Yaghini, M., Ghofrani, F., Karimi, M., & Esmi-Zadeh, M. (2016). Concurrent Locomotive Assignment and Freight Train Scheduling. IUST, 27(4), 321. doi:http://dx.doi.org/10.22068/ijiepr.27.4.321

    Zhou, W. (2016). Forensic accounting education in China: An exploratory study. Journal of Forensic & Investigative Accounting, 8(1), 1-20.

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  2. Akinninyi, P. E., Akpan, D. C., & Umoren, A. O. (2025). Forensic accounting and financial integrity in the Nigerian public sector. Journal of Accounting and Financial Management, 11(3), 122-145. doi:https://DOI:10.56201/jafm.vol.11.no3.2025.pg122.145
  3. Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud examination (6th ed.). Retrieved from
  4. Albrecht, W. S., Albrecht, C. O., & Zimbelman, M. F. (2018). Fraud examination (6th ed.): Cengage Learning.
  5. Alharasis, E. E., Haddad, H., Alhadab, M., Shehadeh, M., & Hasan, E. F. (2025). Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector. Journal of Financial Reporting and Accounting, 23(1), 100-127. doi:https://doi.org/10.1108/JFRA-04-2023-0177
  6. Alshurafat, H., Al Shbail, M. O., & Mansour, E. (2021). Strengths and weaknesses of forensic accounting: an implication on the socio-economic development. Journal of Business and Socio-economic Development, 1(2), 135-148. doi:https://doi.org/10.1108/JBSED-03-2021-0026
  7. Charlopova, I., Andon, P., & Free, C. (2020). How fraud offenders rationalize financial crime Corporate fraud exposed (pp. 39-59): Emerald Publishing Limited.
  8. Chosani, S., Hove, V. A. Z., Chinyamunjiko, N., Gani, S., & Masinire, S. (2024). International Public Sector Accounting Standards: An Antidote to Corruption in Public Sector Entities in Zimbabwe. African Journal of Accounting, Banking and Intellectual Capital, 1(2), 51-68. doi:https://hdl.handle.net/10520/ejc-aa_ajabic_v1_n2_a3
  9. Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2005). Forensic and Investigative Accounting. Chicago: CCH Inc.
  10. Cullen, M., Cadogan, C., George, S., Murphy, S., Freeney, S., Fitzpatrick, R., & Strawbridge, J. (2022). Key stakeholders’ views, experiences and expectations of patient and public involvement in healthcare professions’ education: a qualitative study. BMC Medical Education, 22(1), 305. doi:https://doi.org/10.1186/s12909-022-03373-z
  11. Dewi, S. (2025). Fraud Hexagon Theory” Evaluation Framework In Procurement: A Systematic Literature Review. Goodwood Akuntansi dan Auditing Reviu, 3(2), 73-85. doi:https://doi.org/10.35912/gaar.v3i2.4624
  12. ?uki?, T., Pavlovi?, M., & Grdini?, V. (2023). Uncovering Financial Fraud: The Vital Role of Forensic Accounting and Auditing in Modern Business Practice. Economic Themes, 61(3). doi:https://DOI:10.2478/ethemes-2023-0021
  13. Farazmand, A., De Simone, E., Gaeta, G. L., & Capasso, S. (2022). Corruption, lack of Transparency and the Misuse of Public Funds in Times of Crisis: An introduction. Public Organization Review, 22(3), 497-503. doi:https://doi.org/10.1007/s11115-022-00651-8
  14. Felix, U. O. (2022). Evidence collecting processes and fraud examination: the role of an expert forensic accountant. Asian Basic and Applied Research Journal, 6(4), 33-59.
  15. Gore, A. (2025). Global Financial Investigations: Forensic Accounting in Practice: Taylor & Francis.
  16. Guellim, N., Yami, N., Freihat, A. F., Alshurafat, H., Alkababji, M. W., Alzahrane, M., . . . Mostafa, R. M. A. (2024). Evaluating the perceived value of forensic accounting: a systematic review method. Discover Sustainability, 5(1), 351. doi:https://doi.org/10.1007/s43621-024-00431-y
  17. Hossain, M. Z., Kibria, H., & Johora, F. T. (2024). Ethical challenges in forensic accounting: Balancing professional responsibility and legal obligations. Open Journal of Accounting, 13(3), 57-73. doi:https://doi.org/10.4236/ojacct.2024.133005
  18. Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95. doi:https://doi.org/10.1108/JFRC-02-2022-0015
  19. Lopez, J. (2023). Research on Controls and Strategies to Prevent Fraudulent Financial Reporting in Large-Sized Companies. doi:https://urn.fi/URN:NBN:fi:amk-2023112932689
  20. Mandal, A., & S, A. (2024). Fathoming fraud: unveiling theories, investigating pathways and combating fraud. Journal of financial crime, 31(5), 1106-1125. doi:https://doi.org/10.1108/JFC-06-2023-0153
  21. Mashabela, F., & Ackers, B. (2022). Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa. International Journal of Accounting, Auditing and Performance Evaluation, 18(2), 107-136. doi:https://doi.org/10.1504/IJAAPE.2022.126876
  22. Modugu, K. P., & Anyaduba, J. (2013). Forensic Accounting and Financial Fraud in Nigeria: An Empirical Approach. International Journal of Business and Social Science, 4(7), 281-289.
  23. Murinda, G. T., & Chiwariro, R. (2023). Impact of Forensic Accounting on Fraud Detection in Zimbabwes Public Sector Expenditure Cycle. International Journal for Research in Applied Science and Engineering Technology, 11(12), 764-777. doi:http://dx.doi.org/10.22214/ijraset.2023.57067
  24. Mvunabandi, J. D., Nomlala, B., & Patrick, H. (2023). The impact of forensic auditing techniques on non-government organisations' fraud risk management in South Africa using a proactive approach. International Journal of Monetary Economics and Finance, 16(3-4), 272-281. doi:https://doi.org/10.1504/IJMEF.2023.131905
  25. Oranefo, P. C., & Egbunike, C. F. (2022). An Exploration of the Viability of Forensic Accounting Techniques in Combating Financial Statement Fraud in Nigerian Organizations. Annals of Management and Organization Research, 3(1), 69-81. doi:https://doi.org/10.35912/amor.v3i1.1170
  26. Salenoi, H. O. (2024). Audit Committee Characteristics and Performance of the Independent Electoral and Boundaries Commission, Kenya. Kenyatta University.
  27. Seneviratne, S. M. C., & Dharmasena, S. D. T. N. (2023). Accounting undergraduates’ perspectives on integrating forensic accounting into the curriculum in Sri Lanka. International Journal of Financial, Accounting, and Management, 5(3), 359-372. doi:https://doi.org/10.35912/ijfam.v5i3.1611
  28. Shavkatovich, L. S. (2025). Historical formation and types of corruption. Journal of Multidisciplinary Academic and Practice Studies, 3(3), 721-730. doi:https://doi.org/10.35912/jomaps.v3i3.3317
  29. Simbolon, R., Adriana, N., Rustam, A., Sulistyowati, N. W., & Rewa, K. A. (2024). The Impact of Forensic Accounting on Financial Fraud Prevention: A Comparative Analysis Across Countries. The Journal of Academic Science, 1(8), 1074-1084. doi:https://doi.org/10.59613/m6jrt421
  30. Toeweh, B. H. (2022). Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi. Studi Akuntansi, Keuangan, dan Manajemen, 2(2), 135-146. doi:https://doi.org/10.35912/sakman.v2i2.1672
  31. Xanthopoulou, A., Skordoulis, M., Kalantonis, P., & Arsenos, P. (2024). Integrating corporate governance and forensic accounting: A sustainable corporate strategy against fraud. Journal of Governance and Regulation/Volume, 13(2). doi:https://doi.org/10.22495/jgrv13i2siart9
  32. Yaghini, M., Ghofrani, F., Karimi, M., & Esmi-Zadeh, M. (2016). Concurrent Locomotive Assignment and Freight Train Scheduling. IUST, 27(4), 321. doi:http://dx.doi.org/10.22068/ijiepr.27.4.321
  33. Zhou, W. (2016). Forensic accounting education in China: An exploratory study. Journal of Forensic & Investigative Accounting, 8(1), 1-20.