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Internal Audit Independence and Organizational Culture: A Hermeneutic Phenomenological Study of State-Owned Enterprises in Zambia

Author

Listed:
  • Muyinda P. Muyanga

    (Institute of Distance Education, University of Zambia)

  • Jason Mwanza, PhD

    (University of Zambia)

  • Austin Mwange, PhD

    (University of Zambia)

Abstract

This study explores internal audit independence within state-owned enterprises in Zambia using a hermeneutic phenomenological approach. Through interviews and focus groups with internal auditors and key stakeholders, the research examines how independence is experienced within complex organizational and cultural contexts. Guided by Gadamer’s hermeneutic philosophy, thematic analysis revealed three major themes: negotiating independence as a relational construct, cultural dynamics of authority and silence, and resilience and adaptive agency among auditors. The findings suggest that audit independence is not merely a formal structure but a lived tension shaped by organizational politics, cultural expectations, and professional integrity.

Suggested Citation

  • Muyinda P. Muyanga & Jason Mwanza, PhD & Austin Mwange, PhD, 2025. "Internal Audit Independence and Organizational Culture: A Hermeneutic Phenomenological Study of State-Owned Enterprises in Zambia," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(5).
    • Handle: RePEc:cwk:ajocsk:2025-101
    DOI: 10.59413/ajocs/v6.i5.8
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    References listed on IDEAS

    as
    1. Andrew D. Chambers & Marjan Odar, 2015. "A new vision for internal audit," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 34-55, January.
    2. Dessalegn Getie Mihret & Bligh Grant, 2017. "The role of internal auditing in corporate governance: a Foucauldian analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(3), pages 699-719, March.
    3. Andrew D. Chambers & Marjan Odar, 2015. "A new vision for internal audit," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(1), pages 34-55, January.
    4. repec:eme:aaaj00:aaaj-10-2012-1134 is not listed on IDEAS
    5. repec:eme:maj000:maj-08-2014-1073 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

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