Analysis of the Patterns of Mismanagement of Funds in the General Education Sector using the Theory of Accountability and Fraud Triangle: A Case Study of Zambia


  • Paul Bernandicto Ngosa The University of Zambia, Lusaka, Zambia
  • Jason Mwanza The University of Zambia, Lusaka, Zambia



Education Sector, Financial Mismanagement, Theory of Accountability


Financial mismanagement in the public sector in Zambia is commonplace as shown by the Auditor General’s Reports for many years. The general education sector has the highest figures each year and has a wide range of forms of financial mismanagement. It is not yet known why financial mismanagement exists in the general education sector. The main objective of the study was to profile the patterns of mismanagement of funds in the General Education Sector using the theory of accountability and fraud triangle. A cross-section national study involving a questionnaire survey of 539 respondents from the ten provinces as part of the study. Data were analyzed using SPSS version 22.0. The materiality means score obtained from the ten provinces was all above the sample mean which was 43 implying the existence of materiality in terms of financial mismanagement.  About 44% of respondents perceived financial mismanagement to be committed by accounting staff, 33.4% by a top management staff with accounting staff, and 22% by top management alone.  The study found out that financial mismanagement was influenced by pressure, perceived opportunity, and the tendency to give an excuse for engaging in unethical behavior. The study also reviewed that there is a lack of legislation and technical knowledge, insufficient monitoring and control of funds, lack of availability of fiscal policies in the education sector, lack of action to combat criminals, and lack of honesty, openness, and credibility. The article proposes corrective measures that can make the financial management of public institutions conform to the principles of good governance. In conclusion, the Ministry of General Education would require embracing in its policies and practices financial mismanagement risk governance, financial mismanagement risk assessment, financial mismanagement prevention, financial mismanagement detection, and financial mismanagement investigation and corrective action in order to mitigate them.


[ 1] Agbe, I. E., Terzungwe, A. S., & Igbabee, U. S. (2017). Treasury Single Account: Nature, Origin, Challenges and Lesion for Nigerian Experience. Imperial Journal of Interdisciplinary Research, 3(5), 787–793

[ 2] Dewi, k. Y. okay., & Ratnadi, N. M. D. (2017). The effect of inner control and Integrity at the Tendency of Accounting Fraud inside the local work devices of Denpasar metropolis. E-journal of Accounting, 2017 (1), 917–941.

[ 3] Joubert HJ & Van Rooyen JW 2008. Trials and tribulations of management and alternate in South African public faculties. Pretoria, South Africa: university of Pretoria. to be had at Accessed 19 August 2016

[ 4] Larsson, R. (1993). Case survey methodology: Quantitative analysis of patterns across case studies. Academy of Management Journal, 36, 1515-1546.

[ 5] Mestry R 2006. The features of college governing bodies in managing faculty finances. South African magazine of schooling, 26(1):27-38. available at http://www.ajol.information/index.Hypertext Preprocessor/saje/article/viewFil e/25053/20724. Accessed thirteen August 2016.

[ 6] Mestry R & Naidoo G 2009. budget tracking and control in South African township faculties: Democratic governance at chance. instructional management administration & management, 37(1):107-. doi: 10.1177/1741143208098166

[ 7] Ndiang’ui, 2012. Challenges in Management of Free Primary Education Funds in Public Primary Schools in Nyahururu District, Laikipia County, Kenya

] Ngosa, P.B. and Mwanza, J., 2021. Study of Profiling the Typical Fraudster in the General Education Sector in Zambia.

[ 9] Ochse KL 2004. preventing corruption inside the training gadget: a practical manual. Eschborn, Germany: Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH. available at ystem.pdf. Accessed 19 August 2016.

[ 10] Okon FI, Akpan EO & Ukpong OU 2011. financial manipulation measures and enhancement of principals’ administrative effectiveness in secondary faculties in Akwa Ibom kingdom. African journal of scientific research, 7(1):335-342. to be had at Accessed 16 August 2016.

[ 11] Rangongo PN 2016. role players’ knowledge of public-school principals’ criminal obligations concerning financial management in Limpopo. Unpublished Ph.D. thesis. Pretoria, South Africa: college of Pretoria

[ 12] Silvia, Janets, & Ansar, M. (2011). Akuntabilitas Dalam Perspektif Gereja Protestan (Studi Fenomenologis Pada Gereja Protestan Indonesia Donggala Jemaat Manunggal Palu). Simposium Nasional Akuntansi.

[ 13] Talane V & Pillay k 2013. gear to fight corruption at your faculty. Corruption Watch news, thirteen August. available at Accessed thirteen August 2016.

[ 14] Tuanakotta, Theodorus, M. (2012). Forensic Accounting and Investigative Auditing. Bogor: Publishing Institute, school of Economics, college of Indonesia. Jakarta

[ 15] Transparency international 2013. day by day lives and corruption: Public opinion in Luxembourg. worldwide corruption barometer. Berlin, Germany: Transparency global. to be had at united states-report-9.7.2013.pdf. Accessed 18 August 2016



How to Cite

Paul Bernandicto Ngosa, & Jason Mwanza. (2021). Analysis of the Patterns of Mismanagement of Funds in the General Education Sector using the Theory of Accountability and Fraud Triangle: A Case Study of Zambia. International Journal of Advances in Scientific Research and Engineering (IJASRE), ISSN:2454-8006, 7(9), 28-36.