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.

中文翻译：

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传统、权力和资源浪费：赞比亚腐败和问责制的新世袭和韦伯视角

虽然腐败和缺乏问责制是公认的全球性问题，但非洲国家有一种方式可以在这一讨论中占据显着位置。近期一些非洲国家的腐败程度持续上升，进一步强化了这一立场。一个在会计文献中未被充分研究但可能有助于解释腐败程度升级的因素，尤其是在撒哈拉以南非洲国家的腐败程度升级是世袭传统和社会的存在。该研究利用韦伯的社会理论作为理解赞比亚社会中存在的传统权力结构和会计实践的分析镜头。数据收集基于以档案证据形式的二手数据和对来自不同问责机构的受访者的半结构化访谈。主题和模板分析是通过在被认为解决研究问题的成绩单和档案报告中识别“主题”来进行的。调查结果突出了政府机构内传统权力结构和实践的重要性。继承性质的选择性会计做法被接受，最终导致公共资源转移到私人手中。人们认为，转移公共资源的复杂机制正在发挥作用，这使得问责机构难以理清腐败活动。该研究有助于韦伯