Tradition, power, and resource wastage: A neo‐patrimonial and Weberian perspective of corruption and accountability in Zambia

Abstract 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.