Jul 2026· Journal of Accountancy· Vol 8, pp. 44-67· 0 citations
Abstract
Purpose: This study examined the influence of risk on procurement in public institutions in Africa through a systematic meta-analysis of over 70 peer-reviewed and grey literature sources published between 2000 and 2025.
Methodology: The research synthesized both quantitative and qualitative evidence to identify dominant procurement risks, assess their effect sizes, and evaluate heterogeneity across countries.
Findings: The analysis revealed that corruption risks exert the strongest influence on procurement outcomes, with a pooled effect size of r = 0.62. Corruption manifested in bid rigging, inflated pricing, favoritism, and political patronage, eroding trust and inflating costs. Contract management risks (r = 0.55) and governance risks (r = 0.52) also emerged as significant, reflecting challenges in contract enforcement, monitoring, accountability, and political interference. Operational risks (r = 0.48), such as delays and supply chain inefficiencies, and technological risks (r = 0.41), linked to e-procurement adoption, were found to be moderately influential but increasingly relevant. Heterogeneity analysis demonstrated that procurement risks vary contextually: South Africa’s risks were tied to elite capture within strong legal systems, Ghana and Tanzania struggled with weak enforcement, and Nigeria faced diffuse governance-related risks.
Unique Contribution to Theory, Policy and Practice: This study integrates agency, principal–agent, institutional, governance, and risk management theories into one analytical lens, empirically quantifying and ranking procurement risks by effect size while theorizing their interdependence as a systemic, self-reinforcing phenomenon adapted to African contexts. For policy, it offers an evidence-based hierarchy for sequencing reform and supports context-sensitive, integrated interventions over one-size-fits-all fixes. For practice, it highlights layered preventive, detective, and corrective controls, stronger contract oversight, capacity-building, and carefully managed e-procurement adoption. Collectively, it reframes procurement risk reduction as a developmental imperative central to transparency, accountability, and sustainable development across the continent.
This paper discussed on impact of corruption on public procurement processes. Corruption within public procurement has persistently posed a major obstacle to good governance and socio- economic development in Nigeria. As a critical mechanism for delivering goods, services, and infrastructure to the populace, public procurement is intended to ensure efficiency, transparency, and accountability; however, corrupt practices undermine these objectives. This study explored the nature and effects of corruption on public procurement in Nigeria, examining how such practices compromise service delivery and weaken institutional credibility. A historical research design was employed, utilizing secondary sources such as government reports, policy documents, scholarly articles, and textbooks to trace patterns of procurement-related corruption and identify systemic weaknesses over time. The study was guided by Public Accountability Theory, which asserts that public officials and institutions are obliged to be answerable for their decisions, actions, and management of public resources. This framework offers insight into how accountability mechanisms can curb or mitigate corrupt practices in procurement processes. Findings indicated that corruption in Nigeria’s public procurement is driven by weak institutional oversight, political interference, inadequate transparency, and limited enforcement of regulations. These conditions result in inflated contracts, misappropriation of funds, incomplete projects, and diminished public trust. Global experiences underscore the importance of strong monitoring systems, performance-based accountability, and active citizen participation in promoting transparency and improving procurement outcomes. The study concluded that tackling corruption in public procurement requires a combination of legal reforms, institutional strengthening, digital innovations, and active citizen engagement. The study recommended, among others, that the Nigerian government should strengthen oversight institutions by fully constituting the Procurement Councils at the federal and state levels and empowering them to monitor procurement activities, detect irregularities, and sanction offenders consistently.
Muhammad Nasir Adamu· International Journal of Env...· 0 citations
Public procurement is widely recognized as a sensitive and high-risk area for corruption and inefficiency, often affected by opacity and weak accountability. In Nepal, the introduction of the electronic government procurement (e-GP) system signifies a major digital governance reform aimed at enhancing transparency and procedural integrity. This study examines the impact of e GP on transparency in public procurement, focusing on information accessibility, process visibility, fair competition, and stakeholder trust. The analysis is based on survey data from 84 stakeholders, including government officials, bidders, and oversight personnel. Quantitative techniques, including Friedman Chi-square tests and ANOVA, were employed to assess perceived transparency outcomes. The findings indicate that e-GP has improved access to procurement information and strengthened procedural openness; however, challenges persist in traceability and stakeholder engagement, particularly during bidding and contract award stages. The study highlights that technological reforms alone are insufficient without complementary institutional strengthening.
Public procurement reforms increasingly seek to move risk control from ex post correction to the front end of the procurement cycle. This article examines that shift in the institutional setting of Chinese public universities, where procurement projects combine public-budget accountability, technical diversity, teaching and research urgency, and frequent external supervision. Drawing on a survey of 50 demand-management participants and semi-structured interviews and institutional documents from university procurement practice, the study evaluates the implementation of China's 2021 Measures for the Management of Government Procurement Demand and develops a grounded-theory model of demand-review risk control. The findings show that the measures have improved procurement satisfaction; however, the improvement remains limited due to several unresolved challenges, including a narrow understanding of procurement objectives, overlapping responsibilities between drafting and review processes, insufficient professional support, inadequate risk-oriented review mechanisms, incomplete quality feedback systems, and the need for further strengthening of internal control environments. The article proposes a four-part optimization mechanism: reconstructing the demand-review body, adopting risk-tiered review procedures, building a review-quality feedback loop, and strengthening an enabling internal-control climate. Although the evidence is drawn from China, the argument speaks to a broader international issue: how public organizations can design front-end procurement controls that are independent, proportionate, professionally informed, and capable of organizational learning.
WenMiao Zhao, DongFeng Chen· Social Science and Managemen...· 0 citations
Procurement activities constitute a significant portion of organizational expenditure in
Nigeria, accounting for approximately 10-15% of GDP in the public sector and 60-70% of
operational expenses in the private sector. Despite the enactment of the Public Procurement
Act 2007, public procurement continues to face challenges including cost overruns, delays,
and quality issues, suggesting deficiencies in risk assessment practices. This comparative study
examines risk assessment practices in public and private procurement in Nigeria using a
mixed-methods approach. Data was collected through structured questionnaires administered
to 198 public sector respondents from the Federal Road Maintenance Agency and 87 private
sector respondents from Autograph Construction Company Ltd, achieving an overall response
rate of 92.2%. The study found significant differences between sectors: governance-related
risks (political interference, corruption) were more prevalent in public procurement, while the
private sector demonstrated superior risk assessment capabilities with 83.9% having formal
frameworks compared to 33.8% in the public sector. Private sector organizations showed
significantly higher institutional capacity (M=3.87 vs. M=2.54, p<0.001) and better
procurement outcomes, with 43.7% achieving 90-100% budget compliance versus only 6.1%
in the public sector. Strong positive correlations were established between effective risk
assessment and procurement outcomes (r=0.701, p<0.001). The study recommends
establishing dedicated risk management units, implementing formal risk assessment
frameworks, accelerating technology adoption, and strengthening regulatory oversight to
improve procurement risk management in both sectors.
D. N. Okereke· JOURNAL OF PUBLIC ADMINISTRA...· 0 citations
Over the past few years, the need for disclosing non-financial information has increased significantly, particularly regarding Environmental, Social, and Governance (ESG) aspects, as investors increasingly seek transparency in corporate practices beyond conventional financial reporting. This study aimed to analyze the relationship between ESG principles and corporate value, with an emphasis on how effective ESG implementation can enhance long-term value creation and sustainability. The research employed a Systematic Literature Review (SLR) approach, which involved identifying, evaluating, and synthesizing relevant evidence related to the research topic. A total of 30 selected articles were synthesized from an initial screening of 92 eligible articles based on predefined inclusion criteria. The findings, presented through a classification matrix, revealed that the impact of ESG disclosure on corporate value remained inconsistent across studies. These variations were influenced by regional contexts—for example, positive governance effects were more evident in Indonesia, varied across studies in Thailand, and remained significant in China even after the COVID-19 pandemic—as well as industry characteristics and external economic conditions, such as financial crises and macroeconomic uncertainty. Although the findings differed, the impact of ESG disclosure that was weak or insignificant in isolation was often strengthened when moderated by factors such as competitive advantage, governance mechanisms, and financing constraints. This study concluded that ESG disclosure alone was not sufficient to drive corporate value; instead, companies needed to integrate ESG practices with strategic advantages to achieve optimal outcomes. Future research is recommended to expand regional coverage and include broader industry sectors to generate more generalizable and comparable findings across different markets.Over the past few years, the need for disclosing non-financial information has increased significantly, particularly regarding Environmental, Social, and Governance (ESG) aspects, as investors increasingly seek transparency in corporate practices beyond conventional financial reporting. This study aimed to analyze the relationship between ESG principles and corporate value, with an emphasis on how effective ESG implementation can enhance long-term value creation and sustainability. The research employed a Systematic Literature Review (SLR) approach, which involved identifying, evaluating, and synthesizing relevant evidence related to the research topic. A total of 30 selected articles were synthesized from an initial screening of 92 eligible articles based on predefined inclusion criteria. The findings, presented through a classification matrix, revealed that the impact of ESG disclosure on corporate value remained inconsistent across studies. These variations were influenced by regional contexts—for example, positive governance effects were more evident in Indonesia, varied across studies in Thailand, and remained significant in China even after the COVID-19 pandemic—as well as industry characteristics and external economic conditions, such as financial crises and macroeconomic uncertainty. Although the findings differed, the impact of ESG disclosure that was weak or insignificant in isolation was often strengthened when moderated by factors such as competitive advantage, governance mechanisms, and financing constraints. This study concluded that ESG disclosure alone was not sufficient to drive corporate value; instead, companies needed to integrate ESG practices with strategic advantages to achieve optimal outcomes. Future research is recommended to expand regional coverage and include broader industry sectors to generate more generalizable and comparable findings across different markets.
Kevindra Adityananda Galih Prakasa, S. Hadi, Andik Wijayanto· Journal of social research· 0 citations
New Public Management (NPM) is one of the most influential paradigms in the transformation of contemporary public administrations. This systematic review examines the contribution of NPM to public financial governance through an analysis of sixty-three empirical studies published between 2000 and 2025. Our methodology is based on the PRISMA protocol for the identification, selection and analysis of documents. The results reveal that NPM contributes significantly to improving financial transparency (weighted mean effect d¯ = 0.74, 95% CI [0.58; 0.89]), the allocative efficiency of public resources (d¯ = 0.61, 95% CI [0.43; 0.79]) and accountability (d¯ = 0.82, 95% CI [0.68; 0.95]). However, the regression analysis shows that these effects are moderated by the institutional context (β = 0.34, p < 0.001), the level of economic development (β = 0.28, p < 0.01) and the duration of reform implementation (β = 0.41, p < 0.001). The study also identifies potential adverse effects, notably a reduction in equity of access to public services (d¯ = −0.23, 95% CI [−0.41; −0.05]) and an excessive increase in the complexity of decision-making processes. These results suggest that the effectiveness of the NMP depends crucially on the contextual conditions of implementation and on the ability of institutions to adapt managerial principles to the specific characteristics of the public sector.
Keywords: New Public Management, public financial governance, systematic review, meta-analysis, budgetary transparency, public performance.
Received Date: June 19, 2026
Accepted Date: July 10, 2026
Published Date: August 01, 2026
Available Online at: https://www.ijsrisjournal.com/index.php/ojsfiles/article/view/802
Bouchaib Kamil, Amahmoud Hanane· International Journal of Sci...· 0 citations
