An Analysis of Effective Responsibility Accounting System Strategies in the Zimbabwean Health Sector (2003-2011)

Moses Nyakuwanika, Gumisai Jacob Gutu, Silibaziso Zhou, Frank Tagwireyi, Clainos Chidoko


The study set out to come up with strategies to ensure effective responsibility accounting system in the Ministry of Health and Child Welfare (MOHCW) in Mashonaland West Province of Zimbabwe. The study was largely prompted by the fact that despite having been professionalized in its functions, the Ministry was still facing a lot of challenges. The target population for the study was the management and a sample of 70 employees from the fourteen stations in the province was used. Systematic sampling (probability sampling) and purposive or judgmental sampling (non-probability sampling) were used. It was observed that departments were operating with mandated budgets and that planning and control were not integrated. In addition it was also observed that performance reports were being used to fix blame on management and that performance reports were not being distributed to sectional managers on a regular basis. It is recommended that when coming up with budgets for the province the leadership should allow station managers to participate in the budget formulation and their suggestions should be taken on board and incorporated in the master budget.

Key words: Strategies, Responsibility Accounting, Public Sector

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