Accounting as a Tool for Corruption Control in the Public Sector in Kenya

Abstract

The culture of corruption has grown deep roots in the Kenyan society and become endemic. Institutions, which were designed for the regulation of the relationships between citizens and the State, are being used instead for the personal enrichment of public officials. Corruption persists in Kenya primarily because there are people in power who benefit from it and the existing governance institutions lack both the will and capacity to stop them from doing so. This paper looked at the role of accounting on how to control corruption in the Kenyan Public Sector and the rate of existing internal control and accounting standards are helping to reduce the level of corruption. The main objective of the study is to establish whether internal control and accounting standards have significant relationship with corruption control in the public sector in Kenya. The study got primary data using a structured questionnaire while secondary data were obtained from reports. To test for reliability of result from data used, the Cronbach alpha coefficient was applied. Questionnaires were administered to staff in Kenyan ministries. Respondents were selected using stratified random sampling method. Multiple regression analysis result showed that both internal control and accounting standards do not have significant relationship and effect on corruption control in the Kenyan Public Sector. The recommendations of the study showed that management personnel should at least have basic knowledge of accounting while staff in the accounts and finance department needs to proceed regularly on capacity building to upgrade emerging accounting trends.