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The impotence of auditing practices in a corrupt environment: some evidence from Zimbabwe

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  • Esinath Ndiweni

Abstract

This paper reveals how institutionalised corruption undermines national integrity systems such as the Parliamentary Committees (PC); National Economic Conduct Inspectorate (NECI) to name just two; the auditing profession and overall corporate governance in Zimbabwe. It cites nepotism, cronyism, and political patronage as some of the contributory factors that fuel corruption tendencies in Zimbabwe. It argues that corruption has been institutionalised making it more difficult to eradicate. Recently, political interference has eroded the basis for good corporate governance. Such a development undermined the credibility of accounting and audit practices. The main contribution of the paper includes the use of political science theories to illuminate an auditing problem, drawing from ubuntu philosophy to help inculcate honesty, integrity and accountability in leaders; and finally challenging the accountancy profession and academics to revamp the auditing curriculum to take into account the social, local and global contexts in order to prepare learners for the fight against corruption.

Suggested Citation

  • Esinath Ndiweni, 2011. "The impotence of auditing practices in a corrupt environment: some evidence from Zimbabwe," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 3(2/3), pages 204-219.
    • Handle: RePEc:ids:ijcrac:v:3:y:2011:i:2/3:p:204-219
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    Citations

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    Cited by:

    1. Farai Maunganidze & Debby Bonnin & Shaun Ruggunan, 2021. "Economic Crisis and Professions: Chartered Accountants in Zimbabwe," SAGE Open, , vol. 11(1), pages 21582440219, February.
    2. Farai Maunganidze & Debby Bonnin, 2021. "An uneven playing field: Experiences of female legal practitioners in Zimbabwe," Gender, Work and Organization, Wiley Blackwell, vol. 28(1), pages 155-174, January.

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