Abstract:
Purpose: The study was conducted to explore whether, and how, government accountability might stabilise
when its agents are confronted with weighty reforms in reporting requirements such as adoption of
International Public Sector Accounting Standards [IPSAS], laws and asceticism policies.
Methodology: A quantitative research approach is used as an exploration procedure of indulgence and is based
on discrete methodological conducts of inquiry to search for societal opinions. We performed field observations
of preparers of financial statements working on the 2021 IPSAS compliant financial statements as a group for
Vote 13, including operating with data from textexamination, interviews, questionnaire and workshop
discussions. This was an embedded explorationstrategy were meticulous bracketing and composite sequence
analysis of provincial drafts submissions was undertaken.
Findings: Accountability deteriorated when tantalizingoutsidepowers were the overridingstimulus on
unreflective activities of government agents-in- focus. The agents were under pressure to the extent of losing
consideration and deemed the values of all moveable properties and ignored all estates asset accruing to
government through this vote.
Limitations: The article and data interpretation was limited to the Ministry of Local Government and Public
Works’ Vote 13, however, the theoretical argument allow for analytical generalisation of the whole of
government of Zimbabwe.
Practical and Social Implications: The article demonstrates that government employees as agent-in-focus
would do anything to please their principals when faced with irresistible changes in external structures, to the
extent of sacrificing their professional integrity. The study locates government accountability in the context of
the agents theory and how conservatism declined when external forces are dominant causing serious wasteful
expenditure
