Vol 1 No 1 (2017)

Accounting Procedures within a Decentralised Zimbabwean Financial Management School System

V.C. Ngwenya
Department of Arts and Education Zimbabwe, Open University, Bulawayo Region, Bulawayo
J. Maushe
Waterford Primary School, Dold Avenue, Bulawayo
Published May 13, 2017
237 Views | 759 Downloads
  • Accounting,
  • Delegation,
  • Financial management,
  • Misappropriation,
  • Qualitative data.


The study sought to examine the effective utilisation of accounting procedures by accounting officers in Zimbabwean public schools within a decentralised financial management system in order to minimise the mismanagement of public funds. A qualitative approach of an interpretive nature was employed consisting of a semi-structured interview, observation and document analysis in the collection of data. Forty participants were selected using a purposeful non-probability sampling technique. Some qualitative data collected was converted to quantitative data for analysis purposes. Results revealed that the generality of Zimbabwean public schools employ appropriate accounting procedures although the ‘Banking Register’, ‘Payment Vouchers’ and ‘Procurement Minute Book’, ‘reconciliation statements’ and ‘end of year returns’ were found wanting. Consequently, fraudulent activities and misappropriation of public funds seem to be rampant in schools. Researchers recommend that accounting officers be work-shopped, finance duties be delegated within the committee framework, both internal and external controls be intensified to curb the rot.


Download data is not yet available.