For several years, the Zambian economy relied on the mining sector, which has been affected by fluctuations in commodity prices. The new century enhanced the calls for economic diversification, with the agricultural, manufacturing, and services sectors amongst those pronounced. This article focused on the role of agriculture in supporting the economy, particularly, the effect of agriculture on economic growth. The data analyzed was reviewed for the period 1983–2017. The ARDL Bounds Test was applied in order to meet the said objectives. The ECM results suggest that agriculture, manufacturing, services, and mining converge to an equilibrium and affect economic growth at the speed of adjustment of 90.6%, with the effect from agriculture, mining, and services being significant. The impact of agriculture on economic growth was significant in both the short-run and long-run, with coefficient unit effects of 0.428 and 0.342, respectively. The effects are strong because more than two-thirds of the rural population rely on farming, and agriculture has stood as a catalyst for food security. For the effect of agriculture to be much more profound, farmers must be supported with adequate infrastructure, accessibility to markets, farming inputs, better irrigation techniques, which would address the problem of reliance on rain, all of which were inconsistent in the last decade. Additionally, governments must ensure the institutionalization of food processing industries which add more value to the national income.

A number of studies have been done to examine the factors that impact the level of foreign direct investment in African countries. However, most of them have not considered the effect corporate governance structures have on foreign direct investment (FDI) in their estimations. This research therefore pursued the investigation of the relationship between corporate governance structures at the national level and foreign direct investment concentrating mainly on West African economies for the period 2009–2018. The study constructed a panel, sampling annual data from 17 West African countries. The System generalized method of moments (GMM) was used in analyzing the panel data to attain the objective of the research. The results of the study reveal that countries characterized by greater protection of the interest of non-controlling parties are able to accumulate progressive FDIs. Economies with firms portraying high ethical values also generally generate increasing foreign direct investment, and the existence of effective boards also significantly improves the country’s FDI inflows. Finally, the findings report that the impact of regulations in securities and the stock exchange on FDI is insignificant. The study recommends that West African countries institute corporate governance structures purely independent of political influences in order to ensure effective utilization of foreign direct investment to mitigate poverty.

Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.

While corruption and lack of accountability are admittedly global problems, there is a way in which African countries occupy a prominent space within this discourse. This position is reinforced by the persistent increase in the levels of corruption in a number of African countries over the recent past. One factor that is understudied in the accounting literature and yet could help to explain the escalation in corruption levels particularly within Sub‐Saharan African countries is the existence of patrimonial traditions and societies. The study draws on Weber's social theory as an analytical lens for understanding traditional power structures and accounting practices existing within the Zambian society. Data collection was based on both secondary data in form of archival evidence and semi‐structured interviews with respondents drawn from different institutions of accountability. Thematic and template analyses were performed through the identification of “themes” within transcripts and archival reports which were deemed to address the study's research questions. Findings highlight the prominence of traditional power structures and practices within government institutions. Selective accounting practices of a patrimonial nature are embraced that ultimately lead to the diversion of public resources into private hands. Complex mechanisms for diverting public resources are seen to be at play and these make it difficult for institutions of accountability to untangle corrupt activities. The study contributes to Weber's social theory by demonstrating the interlinked and symbiotic nature of the different dimensions of neo‐patrimonialism embedded within traditional power structures.

The world has experienced increased impacts of anthropogenic global warming due to increased emissions of greenhouse gases (GHGs), which include carbon dioxide (CO2). Anthropogenic activities that contribute to CO2 emissions include deforestation, usage of fertilizers, and activities related to mining and energy production. The main objective of this paper was to assess the impacts of agriculture and energy production on CO2 emissions in Zambia. This research used econometric analysis, specifically the Autoregressive-Distributed Lag (ARDL) Bounds Test, to analyze the relationship between CO2 emissions and GDP, electricity consumption, agricultural production, and industry value added. The results showed the presence of cointegration, where the variables of CO2 emissions, GDP, electricity, and agriculture converge to a long-run equilibrium at the rate of 74%. Further, there was a short-run causality towards CO2 emissions running from agriculture and the consumption of energy as indicated by the Wald test. This is the first study of its kind that empirically shows the impact of agricultural activities and energy consumption on the Zambian environment through their contribution to CO2 emissions at a macro (country) level. This paper also presents recommendations that are pertinent to mitigate these effects. To deescalate environmental degradation, we propose increasing the number of access points for multiple renewable energy sources across the country; discouraging deforestation, the usage of conventional fertilizers, and the burning of vegetation for fertilizers; encouraging afforestation and reforestation, in addition to providing subsidies, training, and financial support to farmers and entrepreneurs who decide to use environmentally friendly agricultural methods and renewable energy. This research highlights the serious impacts of anthropogenic activities on CO2 emissions. The study was intended to assist Zambian policymakers in formulating and implementing environmentally friendly policy measures or systems that will contribute towards environmental protection commitments and sustainable economic development.