The need for technical auditing in the Zambian construction industry

Sichombo, B.; Muya, Mundia; Shakantu, Winston; Kaliba, Chabota

doi:10.1016/j.ijproman.2009.02.001

Cited by 62 publications

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“…Audit and information technology also play an increasingly important role in 288 corruption prevention in the construction industry worldwide. Sichombo et al (2009) Corruption in developing countries 321 The construction industry in developing countries faces a greater challenge in 322 corruption prevention because of its lack of mature legislative and administrative 323 system. Goldie-Scot (2008) evaluated the impact of corruption on developing 324 countries as more devastating than that on developed countries.…”

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confidence: 99%

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Overview of Corruption Research in Construction

et al. 2014

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confidence: 99%

“…is another emerging research area on corruption in 332 construction. According toZou (2006) andSichombo et al (2009), auditing333 techniques can detect corrupt practices in construction projects. However, these 334 techniques cannot predict corruption risks, thereby preventing the adoption of proper 335 measures against these risks.…”

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Overview of Corruption Research in Construction

et al. 2014

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“…As in some prior studies, the data collection method selected for this study was a self‐administered questionnaire (Bovey and Hede ; Karatepe and Uludag ; Sichombo et al ); questionnaires were therefore distributed to respondents for completion at their own convenience. In order to analyse and code the data, IBM statistical packages (SPSS 21.0 and AMOS 21.0) were utilised.…”

Section: Methodsmentioning

confidence: 99%

Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach

Uyar

Kuzey

2016

Australian Accounting Review

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The present study investigates the contextual factors that impact the extent of budget use and performance based on contingency theory. For this purpose, we carried out a questionnaire survey of Turkish firms. In order to analyse the data, confirmatory factor analysis and covariance-based structural equation modelling were used. We find that the extent of budget use and performance are affected significantly by contextual factors. Size, structure, perceived environmental uncertainty (PEU) and information technology (IT) determine the extent of budget use. The study also finds that performance is significantly affected by the extent of budget use and other contingent factors (i.e., structure, PEU, functionality of IT). Furthermore, there is a mediating role of budget use between contextual factors and performance. P lanning and controlling are two major functions of management, and are used as aids to decisionmaking in allocating financial and human resources, evaluating performance and rewarding personnel. Budgeting has been a primary traditional tool for the planning and controlling operations of business organisations, although both its usefulness and costliness have been questioned. Both profit and nonprofit organisations continue to dedicate a considerable amount of time to budgeting every year. The ultimate aim is to improve performance by controlling costs, coordinating units of organisation, achieving targets and increasing market share. A recent study has provided evidence that traditional annual budgets can add value to organisational management (Khalifeh 2014).Based on contingency theory, this study aims to investigate the contextual factors impacting the extent of budget use and firm performance, in particular, the impact of the extent of budget use upon firm performance, and how it mediates the association between contingent factors and firm performance. The contingencyrelated literature suggests that there is no unique set of management accounting practices (MAPs) applicable to all organisations in all circumstances (Otley 2007;Abdel-Kader and Luther

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“…At the project execution stage it was evident that corruption really exists as a result of the analysis carried out which was in line with the finding reported by TI (2005) in Krishnan (2009) in a 2006 survey carried out in the U.K. by the Chartered Institute of Building which represents 45,000 project managers in the United Kingdom and overseas showed that a majority of all respondents believed that bribery and fraud were significant problems in the U.K. construction industry at the project execution stage. The research revealed that inflation of variation claim is more predominant at the execution stage of building (SI= 89%) contracts where the quantities are jacked up and once payment is made the contractor and the consultants involved share the money During the construction phase, it was also reported in a research carried out in Zambia that the most prevalent unethical practice in Zambian construction industry was the supply and use of inferior and cheap construction materials, with the contractor and consultant conniving to share the resulting financial benefits (Sichombo, Muya, Shakantu &Kaliba, 2009). This was ranked third with SI of 78% by this research, meaning that corrupt practices to cut corners at the expense of quality work is a global issue that requires urgent attention.. Also Stansbury (2005a) asserted that Corruption, (the abuse of entrusted power for private gain), can occur during all phases of a construction project planning and design, tender, execution, and operation and maintenance, as illustrated in the review of literature.…”

Section: Checking Unethical Practicesmentioning

confidence: 99%

Determinants of Unethical Performance in Nigerian Construction Industry

Oyewobi¹,

Ganiyu²,

Oke³

et al. 2011

JSD

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Unethical performance is an impediment for economic development and good governance. It is more than true to say it is the bane of development in developing nations of the world under which Nigeria is categorized. The construction sector was highlighted for its practices in areas such as bribery, environmental destruction, capital flight, dangerous practices, poor quality, whistle blowing, etc. and it is also associated with unethical behaviour through the entire construction life cycle. This paper therefore, x-rayed the determinants of unethical performance in Nigerian construction industry with a view to identifying the causes in all the stages of building project. Well structured questionnaires were self administered to direct stakeholder involved in the execution of building projects considered for this research work. Literature review revealed that corruption is evident in the construction industry which causes a lot of setback to project such as abandonment of such project and if complete may be completed below standard. Data were presented and analyzed using non parametric statistic; tools used were Severity indices and Relative importance index rather than mean scores since the data were ordinal in nature. It was observed that the building construction industry is perceived to be more susceptible to ethical problems because of several features and that corruption has effect on all stages of construction right from Planning, Tender stage to Completion stage. It was recommended that viable legislation as a mechanism to deal with small levels of corruption by strengthening professional institutions that will punish erring members will prevent corruption to a certain degree; and enforcement and monitoring measures of anti corruption agencies is believed can enhance transparency, accountability and reduced unethical behavior, and this will create an enabling environment possible for the industry to thrive, operate, and improve on quality and quantity of infrastructure on a more sustainable basis and thereby foster good construction practice ethics.

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The need for technical auditing in the Zambian construction industry

Cited by 62 publications

References 0 publications

Overview of Corruption Research in Construction

Overview of Corruption Research in Construction

Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach

Determinants of Unethical Performance in Nigerian Construction Industry

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