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nt. J. Management Practice, Vol. 14, No. 5, 2021 621
Copyright © 2021 Inderscience Enterprises Ltd.
Ethics and accountability in municipal supply chain
management in Zimbabwe
Tafadzwa Clementine Maramura
Department of Public Administration and Governance,
University of Fort Hare,
01 Independence Avenue, Bhisho,
King Williams Town, 5600, South Africa
Email: Tmaramura@ufh.ac.za
Elvin Shava*
School of Public Management, Governance and Public Policy,
College of Business and Economics,
University of Johannesburg,
Kingsway Campus,
P.O. Box 524 Auckland Park, 2006, South Africa
Email: ellyshava@gmail.com
*Corresponding author
Abstract: The release of the 2018/2019 Auditor General’s report on the state of
local councils, unearthed many governance issues in Zimbabwe. Findings
released for Harare City Council painted a dark picture in the general way the
supply chain department conducts itself. The study reports on the observance of
ethics and financial accountability within the supply chain unit. This article
draws on data collected through semi-structured interviews and supported
by documents solicited from Harare City Council between the period
2013–2018. Being guided by the network governance theory, the findings of
the article revealed failure by council authorities to comply with supply chain
management regulations, due to issues of fraud and corruption. The findings
further indicate that there is an inadequate system to identify and disclose
irregular public expenditure, whilst the performance of service providers and
contractors was not monitored. As a result, allegations of fraud, corruption and
improper financial conduct in the supply chain process, and ineffective internal
controls, remain rampant, thereby weakening service delivery. The article
recommends that the Harare City Council should strive for good ethical
conduct and proper financial accountability in the Supply Chain Management
Unit, which is imperative for improving service delivery in urban communities.
Keywords: ethics; financial accountability; supply chain management; urban
service delivery; Zimbabwe.
Reference to this paper should be made as follows: Maramura, T.C. and
Shava, E. (2021) ‘Ethics and accountability in municipal supply chain
management in Zimbabwe’, Int. J. Management Practice, Vol. 14, No. 5,
pp.621–635.
Biographical notes: Tafadzwa Clementine Maramura is a PhD holder from the
North-West University, South Africa. She is a double valedictorian, who
holds a Bachelor of Social Science (cum laude) and Honours Public Policy
622 T.C. Maramura and E. Shava
(cum laude) from the University of Fort Hare in South Africa. She is currently
pursuing her Postdoctoral Research Fellowship at the University of Fort Hare.
She has published over 20 papers in both local and international peer-reviewed
journals and act as a reviewer for several international and local journals.
Elvin Shava is a Postdoctoral Research Fellow in the School of Public
Management, Governance and Public Policy within College of Business and
Economics at University of Johannesburg in South Africa. He obtained his PhD
in Public Management and Governance from the North-West University in
South Africa. He has published over 20 papers in both local and international
peer-reviewed journals and act as a reviewer for several international and local
journals.
1 Introduction
Zimbabwe is one of the countries in the global south that is experiencing the highest
inflation rate in the whole world due to a failing economy triggered by deep corruption
and political instability among other things (Biti, 2019; Muronzi, 2019). A very complex
phenomenon to control, corruption in supply chain management systems can be attributed
to limited financial accountability, transparency, ineffective internal controls and
unethical behaviours (Musanzikwa, 2013; Rose-Ackerman and Palifka, 2016). The
scourge of corruption infiltrated local councils in Zimbabwe, with Harare City Council
(HCC) failing to spearhead local development and service delivery to many urban
residents (Dzuke and Naude 2017; Makanyeza et al., 2012; Makuruva, 2012).
The 2017/2018 Auditor General (AG) Report on local councils shows that HCC was
ridden by the corruption that has affected the supply chain unit to effectively execute its
duties for the benefit of urban citizens. In his study, Mushanyuri (2014) confirms further
the devastating effects of corruption in the public procurement systems in Zimbabwe,
which have adverse effects on project implementation in several local councils. Research
done in the past decade pointed to inefficiency gaps in the public procurement systems
in Zimbabwe as the supply chain units of many local councils were ridden by the
corruption that had detrimental effects on community service delivery (Mutava, 2012;
Sarfo and Mintah, 2013). Although the new public management (NPM) approach
advocates for efficiency, accountability, and transparency local councils in Africa
experience severe service provision backlogs resulting from corruption and
maladministration [ter Bogt, (2017), p.1; Dekker, 2016; Lodge and Hood, 2012).
Empirical studies conducted by Musanzikwa (2013) and Dzuke and Naude (2015)
highlighted many public procurement challenges affecting supply chain management in
Zimbabwe which include lack of control mechanisms, poor monitoring, and evaluation
among others. The challenges being experienced in the Zimbabwean public procurement
systems resemble the South African public sector where Munzhedzi (2016) confirms that
an unstable and volatile environment causes problems in the supply chain management of
local councils. Their reasoning stems from the fact that corruption is the scourge that
adversely affects the capacity of local authorities to render public goods and services. It is
against the background of rampant corruption and malicious compliance to legislation
governing service delivery which is resulting in poor service delivery that the HCC must
reinvent itself (Maramura et al., 2019).
Ethics and accountability in municipal supply chain managemen
t
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Fourie (2015) ascertains further that, corruption in the supply chain processes acts as
an antithesis of economic transformation and a by-product of unethical behaviour due to
lack of accountability (Mhelembe and Mafini, 2019). As Rose-Ackerman (2013)
observes, corruption results from the private sector gain against government efforts to
provide public goods and services and correcting market failures and assisting the
vulnerable. Due to corruption, good ethical conduct in supply chain processes is not
being practiced in local councils in Zimbabwe (Musanzikwa, 2013). Masiloane and
Dintwe (2014) observe that ethics considers morals, conducts, and makes judgements
about right or incorrect in a specified setting regardless of the outcome or who it involves
and extends beyond thinking to the actualisation of judgements based on action. Basheka
(2008) argues that ethics and economic accountability have become major problems for
contemporary governments, as there is a serious ethical decline in the public sector in
most developing countries. Zimbabwean public administration has not been spared from
supply chain corruption which has derailed the economic development of the country. In
several local councils in Zimbabwe, the lack of internal control systems set the tone
for poor financial accountability and ethical misconduct, as senior municipal officials
engaging in serious misconduct are not brought to book (Chimberengwa et al., 2015;
Dzuke and Naude, 2017).
As the economic meltdown continues due to hyperinflation in Zimbabwe (Makuruva,
2012), HCC has been failing dismally to adhere to ethics and good financial
management. The public procurement systems become flawed due to many irregularities
associated with political interference. The AG (2017/2018) Report revealed a lack of
accountability for the HCC as evidence from Sunshine Holdings financial statement were
not consolidated with the city’s financial statements. The increased borrowing by the
council to US$,32,500,000 to fund salaries shows poor financial management as there
was no ministerial approval. This example alone shows to what extent the HCC struggled
to budget its finances to pay its employees which is of serious concern to municipal
service delivery. A study conducted by Sifile et al. (2015) shows that many urban
councils in Zimbabwe encounter difficulties in rendering service delivery in key areas
such as health, water, sanitation, infrastructure (roads), and sewage reticulation.
The post-2018 election period in Zimbabwe instilled much hope in most citizens, who
were quickly disappointed a few months later by the events in the political landscape as
well as by a failing economy. The implementation of the real-time gross settlement
(RTGS) or bond note currency created many fiscal challenges for the HCC. The
uncontrollable rises in prices of basic commodities continue to strain the revenue flow as
many citizens are not able to pay rates due to poverty and unemployment. A common
argument among Harare urbanites is about how citizens pay rates for service delivery that
does not exist. The lack of investment in municipal infrastructure contributes to poor
service delivery in many suburbs around the city hence, ensuring ethics and financial
accountability becomes a nightmare as municipal officials were incapacitated in
executing their duties due to the underperforming economy that leads to low or no
salaries for municipal officials (Musanzikwa, 2013).
Previous AG’s (2013/2014, p.19) Reports revealed the lack of inadequate systems to
identify and disclose irregular public expenditure as well as improper conduct in supply
chain management. The lack of effective control mechanisms results in urban sprawls,
informal entrepreneurship, and increased urban poverty and inequalities that all hinder
economic growth and transformation. In his own words, the Mayor for HCC, Gomba
states that:
624 T.C. Maramura and E. Shava
“My council is setting up a forensic audit into council operations from 2016 to
2019 on the procurement of goods and services and other council operations.”
His statement was made at a time when the findings of the AG (2018/2019) indicates that
more than US$32 million were lost by ‘city fathers’ due to outsourcing of services as
compared to revamping the council infrastructure and purchasing new equipment and
vehicles to improve service delivery (ZTN News, 2019). The persistent unethical
procurement challenges in the council trigger many service delivery backlogs in many
urban communities. Therefore, this paper assesses how the HCC strives to uphold ethics
and financial accountability in supply chain management by examining the strategies
used to curb tender irregularities, fraud, and corruption in the supply chain management,
to determine the effectiveness of internal controls used by HCC to uphold ethics and
implement financial accountability mechanisms in its supply chain management systems.
The remaining part of the paper focuses on the governance network theory underpinning
this study, examines the challenges confronting HCC in their quest to uphold ethics and
good financial accountability in its supply chain procedures. It will be followed by a
discussion on the methodology and concluded by presenting the findings and providing
practical and policy recommendations that HCC can adopt to uphold ethics and enhance
its supply chain procedures.
2 Methodology
HCC was purposively selected for this study as a template of good ethical conduct within
supply chain management in the country, due to its metropolitan status, it serves many
people which makes it an ideal case study for this research. Through an explorative
design, interview schedules were used to interrogate the narratives of municipal officials
at HCC. Twelve municipal officials were purposively sampled from the Supply Chain
Management Unit to respond to the interview questions. The interviews lasted between
30–40 minutes each. The council officials who participated had adequate knowledge of
the supply chain and procurement procedures; hence, their responses enriched the study.
The narrations of key informants were fundamental to find out the effectiveness of the
measures being put in place to ensure ethics and accountability. Secondary data, which
included legal and policy frameworks on ethics and financial accountability, relevant
texts, and records such as books, journals, the internet, institutional records, and
parliamentary acts, statements, and procedures on Zimbabwe were used.
The article employed a thematic analysis to analyse the qualitative data from
interviews. Narrations from key informants were grouped into themes, from which solid
conclusions were made. This type of analysis involves identifying, analysing, reporting,
and recording patterns within the data. Pseudonyms were used to present the responses of
the research participants. Content analysis was used to analyse information gathered
through documentary searches. Blanche et al. (2006) describe content analysis as a
method for inferencing through systematic and objective identification of specific
message features. The study was done under the ethical auspices provided by the
North-West University (NWU) in South Africa and gate keeper’s permission from HCC
in Zimbabwe between 2016–2019. Ethical concerns include confidentiality and
anonymity was observed.
Ethics and accountability in municipal supply chain managemen
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3 Statutory and regulatory framework for ethics and accountability for
local councils in Zimbabwe
The State Procurement Act (Chapter 22:14) (Zimbabwe Government, 1999) is one of the
legislations governing public procurement in Zimbabwe. It states that purchase
transactions that exceed US$50,000 need to pass through the State Procurement Board
(SBP). This act aims at developing opportunities for indigenous black companies that
were formerly marginalised. It stipulates further than 10% of all tenders must be given to
indigenous companies. This probably explains the prevalence of corruption in local
councils in Zimbabwe as fronting of tenders in the name of redistributing wealth to black
people is rife. Nonetheless, this act has not been followed properly as the supply chain
within the HCC has been manipulated to the benefit of a few individuals. Given this
background, this study confirms that effective financial accountability and good ethical
conduct means HCC, as a local authority, is mandated with the implementation of
monitoring and evaluation strategies to enhance the council’s supply chain processes.
Disciplinary hearings for senior management as well are key to ensuring that supply
chain procedures are not tampered with and that municipal finances are not wasted
through irregular expenditure or inflating of tenders. Such efforts can help HCC revamp
its efforts and capacity to render services to urban communities.
Furthermore, Section 255 of the Constitution of Zimbabwe (Republic of Zimbabwe,
2013) provides for the Zimbabwe Anti-corruption Commission (ZACC) the leeway to:
a Investigate and disclose instances of government and private sector corruption.
b Combat corruption, theft, misappropriation, abuse of authority, and other misconduct
in the government and private sectors.
c Promote government and private sector honesty, economic discipline and
transparency.
d Receive and consider complaints from the public and take such action as it considers
suitable concerning complaints, and recommend to the government and other
individuals on measures to improve integrity and accountability and to avoid
misconduct in the government and private industries.
4 Theoretical and empirical perspectives
This paper employs the governance network theory to understand the difficulties
encountered by HCC in adhering to ethics and financial accountability in the supply
chain management processes. Scholars debate that the governance network theory
emerged to revise the weaknesses of the NPM approach (Christensen and Lægreid, 2007;
Pollit and Bouckaert, 2004). Klijn and Koppenjan (2012) explain that governance within
network literature refers to the horizontal; interactions whereby many private actors and
public entities at various levels of government coordinate their interdependencies as a
strategic move to achieve public policies and render public goods and services (Agranov
and McGuire, 2003). According to Klijn and Koppenjan (2012), governance networks
should have institutional features where the public, private, and civil society actors at
transitional, national, regional and local levels. Alternatively, governance in networks is
meant to self-regulate actors to see how they can function together to achieve a common
626 T.C. Maramura and E. Shava
goal. As Provan et al. (2009) hold, social network analysis is fundamental in a network as
it maps interactions and identifies structural features that emerge from a network.
Furthermore, network management is one of the key features in ensuring that
stakeholders work together in a transparent and accountable manner (Lewis, 2011; Meier
and O’Toole, 2007). Managing the network facilitates interactions and coordination
between actors hence the horizontal nature of managing the network implies diverse
activities actors undertake to achieve the common objective (Klijn et al., 2010a). To this
end, therefore, Klijn (2008) confirms that governance has become more reliant on social
actors to achieve its goals due to emerging difficulties actors encounter. To ensure
network governance is functional, all stakeholders within the procurement and supply
chain management need to trust each other (Klijn et al., 2010a). In his study, Klijn (2008)
reiterates that trust is the most determining factor in a network as it ensures proper
planning and coordination. The network governance theory was used in this study as it
provides insight on how HCC can deliver on its key mandate of rendering services
through proper policy-making, coordination, and implementation in its supply chain unit.
The review of governance network theory shows that supply chain ethics and
practices are key fundamentals in the functioning of a network. These have been
discussed in detail in the next sections.
4.1 Supply chain ethics
According to Emiliani (2010), supply chain ethics gained prominence in the early 1990s
due to huge amounts of fund organisations handled for strategic project implementation.
Adhering to ethics in local councils’ supply chain management is vital as it includes
working with many companies, suppliers, customers, and logistics providers to deliver
public goods and services to the public [Maloni and Brown, (2006), p.36]. In the supply
chain management procedures, ethics are fundamental for creating value to customers
and stakeholders on the goods delivered through ethical practices (Bhatnagar and Teo,
2009). Upholding good ethical conduct helps local councils in Zimbabwe to distinguish
themselves from each other as a way of standing competition and deliver goods honestly
and efficiently. As the governance network theory dictates, stakeholders need to trust
each other to achieve common goals, which explains why ethics in the supply chain need
to be observed to avoid ethical dilemmas (Porter and Kramer, 2006; Eltantawy et al.,
2009).
4.2 Supply chain ethical practices
From a policy perspective, supply chains are an indispensable element of any global
economy, as a result, stakeholders are increasingly demanding accountability and ethical
behaviour in the manner in which local authorities conduct business. As part of ethical
practices in supply chain management, minimum standards must be set for social and
environmental responsibility (Hughes, 2001). Previous research (Halldorsson and
Kovács, 2010; Andersen and Skjoett-Larsen, 2009) on supply chain management,
ethics were mainly biased towards the private sector where companies are expected to
conduct corporate social responsibility in the communities they serve. In government
departments, upholding good ethical behaviour in the supply chain processes is aimed at
ensuring efficiency and effectiveness in public procurement systems. This is crucial for
Ethics and accountability in municipal supply chain managemen
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627
avoiding corruption and systematic manipulation of supply chain procedures, especially
in procurement systems.
4.3 Supply chain risks
As Grose and Richardson (2014) hold, supply chain risks refer to the threat of injury,
damage, loss, liability including any other adverse occurrences that emanate from internal
or external vulnerabilities in the supply chain which can be avoided through pre-emptive
action. The Chartered Institute of Procurement and Supply (2017) described government
policies, delivery complexity, expertise availability, supplier performance monitoring,
information security, and process efficiency as some of the most common public sector
supply chain risks. Scholars have not yet agreed on the standard tool for measuring these
supply chain risks, hence the development of distinct scales to match their contexts. As
Mhelembe and Mafini (2019) denote government policies apply to the regulatory
framework within supply chain management as stipulated in the national policies. In
Zimbabwe, such policies include the State Procurement Act (Chapter 22:114) among
others. These frameworks guard against risks that may occur within the supply chain
management procedures particularly in local councils.
5 Empirical analyses
This section presents data and analyses the findings in a thematic form.
5.1 Enhancing good ethical conduct
The unethical conduct of government officials leads to deviations and non-compliance
with the supply chain procedures (Nkuna and Nemutanzhela, 2012) and triggers poor
control of the financial accountability systems (Van der Waldt and Du Toit, 2007). This
means that if internal controls are ineffective, dishonest, and unethical authorities can
take advantage of the scenario for their benefit, which harms economic growth and job
creation. Maramura et al. (2019) even argues that, despite service delivery being a chief
priority, intense challenges continue to choke the public service, with dominant issues
such as unethical conduct, financial mismanagement, and maladministration stifling
progress. The findings of the study revealed that public officials in HCC are failing to
adhere to good ethical conduct in executing public duties
Evidence from secondary data sources attests to the findings as it shows that fronting
of municipal tenders indicates a gross manipulation of the code of conduct and
contravention of the Supply Chain Management Regulation, which should be dutifully
dealt with by the appropriate office [AG, (2015/2016), p.16]. One participant, Mr. A said:
“It happens a lot of times that senior management gets caught up inadvertently
in the corruption web because they need to cover favors for other role players,
especially considering the prevailing economic status of Zimbabwe. So, it is a
scratch my back and I scratch yours, kind of set-up; ethical behavior becomes
difficult to maintain.”
Drawing from the findings, it can be noted that unethical standards in the Supply Chain
Department of the City Council hinder its capacity to effectively render services to
628 T.C. Maramura and E. Shava
various urban communities. Upholding good ethical conduct remains a necessity to
enhance the development of urban communities amidst economic decline.
5.2 Twin ‘evils’ of fraud and corruption in supply chain procedures
Findings from the AG (2015/2016, p.19) show limited action taken against
inconsistencies in the Supply Chain Management Department of the Council. Previous
investigations have shown that fraud or corruption and non-compliance with Supply
Chain Management Regulation 38(1)(b) negatively affect service provision (AG,
2015/2016). The findings of the study indicate extant fraud and corruption, as well as
inappropriate behaviour within the Supply Chain Unit. As the AG (2015/2016) holds,
role players were not adequately investigated in line with regulations. One of the
participants Ms. B submitted:
“If the economic situation we have in Zimbabwe right now does not change,
these supply chain procedures will always be marred by corruption. Well, it is
not something you would expect to hear, and it is not like we are proud of it.
The problem is people feed where they are tied to, and if you try to check back
like 5 years the supply chain management procedures were not as flawed as
they are now, but now things are hard.”
Given the above, we, therefore, argue that corrupt activities adversely affect the proper
running of the council, which is why municipal authorities must frequently account for
any action they take in the supply chain management procedures of awarding tenders.
Based on the study results, and as indicated by the AG (2015/2016, p.165), corruption
persists in the council’s supply chain unit as procurement systems are manipulated
systematically to enrich the politically strong people.
5.3 Monitoring and evaluation of dark supply chain systems
Data from the 2014/2015 AG Report disclosed a very dark image of the absence of
compliance with supply chain rules and regulations by the HCC. In her findings, the AG
revealed that she could not obtain enough audit evidence that shows contracts were
awarded based on legislation. Transparency, equitability was missing and data on supply
chain procedure was not available. The findings of our study arrived at the same
conclusion, and one of the participants Mr. C stated thus;
“I do not want to be pessimistic, but I am tempted to believe that implementing
procedural regulations to the supply chain management process might not even
enable transparency and accountability. I say so because there is no guarantee
that the people who will be tasked to implement that monitoring and evaluation
process will not be corrupt. The economy is too tough, and the city fathers are
corrupt.”
This demonstrates that it was not efficient to implement and monitor supply chain
management laws. It is clear from the findings that HCC was unable to provide specific
audit evidence to confirm that the SCM requirements for the procurement of goods and
services have been met to ensure the proper delivery of services. The AG (2017/2018)
state that challenges remain in ensuring that enough and appropriate audit evidence is
accessible in the fields of supply chain leadership and assets, plant and machinery,
primarily due to insufficient documentation systems in the Zimbabwean Government in
the new dispensation. With these results, the indication is that the internal control is still
Ethics and accountability in municipal supply chain managemen
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629
weak and ineffective. It, thus, becomes difficult to depict how proper processes are being
followed in an event where no records are kept or maintained, in facilitating economic
transformation. To enhance service provision through proper public procurement
strategies, Makanyeza et al. (2012) advocate for citizen inclusion in the affairs of local
councils where the input of residents can be incorporated in the supply chain decisions
taken by the local authorities.
5.4 Managing poor personnel management systems
The findings of the article indicate a poor personnel management system within the
study area. This has detrimental effects on supply chain management. City officials
complained of late, and often, non-payment of salaries and wages, which contribute to
mal-administrative practices within the council. One participant Mrs. D lamented:
“I go to work every day because I have a family and children going to school. I
cannot even quit the job because of the situation in which I find myself. We
have not been paid for several months, and on the month, we are paid, there is
no back pay for previous months. It is a sad situation, which seems not to end.
There is no more commitment to this job; we must compromise the procedures
and standards to survive. Cutting corners is no longer an issue to us; we have
tried but the working conditions are very poor. We are suffering.”
These findings show that supply chain management is in danger among town authorities
due to low wages and overall work discontentment. The findings further indicate that
the city council has constantly been accused of not paying its employees enough
remuneration, which may explain the escalating corruption and manipulation of supply
chain procedures. As data suggests, there seems to be a very strong link between the
absence of remuneration for public office bearers and unethical behaviour. A study by
OECD (2017) concurs that poor working conditions create a breeding ground for the
materialisation of mal-administrative practices within the government, that have an
adverse bearing on the much-needed economic transformation for supporting the urban
livelihoods.
5.5 Record management as an ethical imperative in supply chain
According to Boling and Dempsey (1981), efficient financial control, reporting and
tracking are essential in encouraging economic transformation to guarantee successful
budgeting at the public level. This includes appropriate data to monitor and evaluate the
management of the budget to ensure that it adheres to specified legislation and
accountability procedures and evaluating financial management performance. One of the
participants Mr. E confirms that:
“Most crucial financial records are not properly managed as large numbers of
documents of enduring importance end up intermingled with those of transitory
value.”
This is in line with what the AG (2014/2015) Report submits. This has resulted in many
of HCC’s public office bearers indulging in bribery, fraud, and malfeasance, owing to
bad management of economic records in supply chain management systems and
procedures. Therefore, to eradicate the plague of maladministration, mismanagement of
government finances, fraud, and bribery, HCC needs to reinforce and review its current
630 T.C. Maramura and E. Shava
internal control mechanisms. This is possible through the implementation of values of
good governance and the advancement of sound financial management criteria by
appointing skilled and competent authorities, including chief financial officers and
internal auditors, with adequate and appropriate skills and attributes. This is what is
envisaged by the legislative structure.
5.6 Initiating transparency and financial accountability measures
Financial accountability is the first and central component of an economic transition in
which the provision of services and allocation of resources by any government is held
accountable to the public [Quinot and Arrowsmith, (2013), p.65]. Audit opinions for
HCC indicate the lack of accountability in most business transactions conducted by the
council. The lack of transparency discourages investor confidence as procurement and
financial malpractices deter economic growth [AG, (2017/2018), p.10]. The findings of
this study indicate that HCC constantly suffered heavy criticism due to various reports of
appalling practices by the public office bearers. Senior public office bearers within the
HCC have continuously been accused on many occasions of processing transactions
regarding supply chain management systems and procedures, without appropriate
approval and enough documentation.
One participant Mr. F said:
“Feasibility studies have been undertaken to ensure financial accountability
measures and that the relevant people have been capacitated through various
training programs, to guarantee that the supply chain management procedures
are successfully implemented. The only major challenge is that the Harare City
Council management is treating the effects of the problem and ignoring the
causes of the problem and a simple feasibility study will not automatically
erase these inadequacies.”
The findings of the study show that gross misconduct of corruption and nepotism have
been associated with the senior public office bearers since the supply chain management
system was deeply engraved by ethical misconduct and lack of transparency and financial
accountability. The AG in this regard, advocated for the HCC, to employ financially
abled persons who can transparently conduct an internal financial audit to avoid abuse of
municipal funds. Exercising accountability is fundamental since the citizens have
endowed their trust, faith, and resources, and that means doing things transparently
following appropriate processes and feedback (Shava and Mubangizi, 2019; Onyinyechi
and Okafor, 2016). Drawing from the findings, we have noted that there are several
incidences in which tenders and procurement logistics were being allocated to friends and
relatives as well as high profile officials with strong political connections. This
culminates in widespread urban poverty and poor service delivery.
5.7 Compliance with the legislation in supply chain management
The AG (2017/2018) Report on HCC found out that, the local authorities were not
adhering to supply chain procedures in the procurement of public tenders. Manipulation
of the public procurement systems and nepotism were witnessed which shows the
absence of internal control mechanisms to address such criminal activities. When asked
whether the council officials implement the rules and regulations regarding the supply
Ethics and accountability in municipal supply chain managemen
t
631
chain, most participants were unwilling to respond to this question as they felt they could
self-implicate themselves. One of the interviewed participant Ms. G remarked that:
“With the level of poverty in this country and the poor working conditions,
where we do not get paid on time, corruption is inevitable, and cutting corners
is rampant. I know it is ethically wrong, but hey we do not have a choice in our
country it is now the survival of the fittest.”
This assertion confirms the involuntary corrupt tendencies, local authorities get involved
in which is attributed to poverty, the harsh economic environment that has denigrated
their working conditions. However, this selfish argument does not augur well with many
urban residents in Harare who are languishing with poor sanitation, shortages of safe
drinking water, water which exposes them to poor health and other diseases such as
cholera. These findings draw resemblance to Munzhedzi’s (2016) study in South Africa
which revealed that non-compliance with legislation should attract punishment as
officials systematically divert from the legal provisions and manipulate supply chain
systems for personal gain. Despite, the availability of legislation regarding supply chain
management in Zimbabwe, the local councils often operate in the opposite at times on
partisan grounds which have negative effects on urban service delivery.
6 Overcoming ethical dilemmas in supply chain management
Based on the governance network theory for this study, we observed that unethical
misconduct and lack of financial accountability in the supply chain management
structures are still rampant within HCC. Ensuring good ethical conduct in public
procurement systems has been a challenge that has adverse effects on financial
accountability in the municipality. Drawing further from the analysis of data, we noted a
lack of transparency and openness as the local government’s supply chain systems were
marred by tender irregularities, fraud, and corruption that negatively affected urban
livelihoods. Lack of internal control mechanisms and poor accountability derail and deter
local and foreign investors (Shava, 2019). Urban service provision becomes a menace as
the council failed to address the persistent water challenges, ensure sanitation, and create
jobs for the unemployed youth in the city. We further deduced that corruption and fraud
were not controlled; the few cases that went to court were dismissed due to lack of
incriminating evidence, which led to poor service delivery. Based on the discussion of the
findings above, the section below concludes and offers recommendations for the study.
7 Conclusions
This paper has unearthed various factors affecting the accountability and ethical conduct
of municipal officials in Zimbabwe. The voluntary indulgence of municipal authorities of
the HCC in fraudulent activities raised many heated debates among social and economic
commentators. Questions are posted as to: who would blame you for stealing in a dying
economy? Who expects you to be fair in an unfair game? What will you do when you
have a hungry stomach? Why complying with legislation when others bypass it? With
these unanswered questions came an ethical dilemma which makes one question the state
of supply chain management in local authorities in Zimbabwe. Many serious policy
632 T.C. Maramura and E. Shava
concerns came into mind as to who will control, the controller when service delivery has
declined due to unethical tendencies in the local councils.
This paper, therefore, argues that ensuring good ethical conduct and establishing
strong financial accountability systems is fundamental for an effective supply chain unit
within the HCC. There are many loopholes noted in the supply chain leadership and
financial accountability systems. To counteract cases of corruption and fraud, disciplinary
hearings in the City Council should be conducted within the stipulated time to ensure that
public officials are answerable for their actions. Declaring a conflict of interests and good
ethical conduct is fundamental as municipal official’s declaration of their assets and
interest in tender and other procurement procedures help minimise corruption.
Implications for the paper have shown that there is a need for unselective criminal
investigations, whereby corrupt officials are brought to book no matter which hidden
political power supports them. To further enhance the proper functioning of supply chain
management continued financial monitoring and accountability are crucial to realise
development in the city council and ensure funds are guarded against theft and
embezzlement. Future researchers may conduct both qualitative and quantitative types of
research to examine how political interference in developing states affects public
procurement and public service delivery.
Acknowledgements
The authors acknowledge the School of Public Management at University of Fort Hare
and School of Public Management, Governance and Public Policy in College of Business
and Economics at University of Johannesburg, in South Africa for relevant affiliation
support.
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