Influence of Forensic Investigation of Suspicious Procurement activities on the Reduction of Public Procurement Scandals in Zimbabwe

Onesmo Guti, Ophias Kurauone, Shillar Chinjanja and Sipiwe Sibanda

Journal of Business and Social Review in Emerging Economies, 2026, vol. 12, issue 1, 103-112

Abstract: Purpose: The public procurement system is fundamental to all governments. Unfortunately, it remains highly susceptible to fraud, collusion, and bid rigging. This happens despite regulatory reforms under the “2017 Public Procurement and Disposal of Public Assets Act”. This study aimed to examine the contribution of forensic investigation of suspicious procurement activities upon reduction of public procurement scandals in Zimbabwe’s public procurement system.Design/Methodology/Approach: The study was guided by the Institutional Theory and fraud-related frameworks. It adopted a quantitative cross-sectional survey design. The positivist research philosophy which assumed that social phenomena can be studied using the same scientific methods applied in natural sciences was employed. It focused on objective measurement and hypothesis testing. A total of 112 respondents were drawn from ministries, local authorities, parastatals, the Procurement Regulatory Authority of Zimbabwe (PRAZ), forensic accountants, and the anti-corruption authority. Data were analysed using SPSS through Structural Equation Modelling (SEM), regression analysis, and AMOS.Findings: Results indicated that most respondents perceived forensic accounting audits as highly effective in promoting procurement accountability. Regression analysis revealed a strong positive association between forensic accounting and procurement effectiveness (β = 0.369, p < 0.01).Implications/Originality/Value: The study recommends institutionalising forensic audit practices, strengthening enforcement mechanisms, and enhancing capacity-building to safeguard procurement integrity and promote transparent governance in Zimbabwe’s public sector.

Keywords: Forensic investigation; Procurement scandals; Fraud detection; Suspicious procurement activities (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:src:jbsree:v:12:y:2026:i:1:p:103-112

DOI: 10.26710/jbsee.v12i1.3742

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