Assessment of the Causes and Effect of Unaccounted - for - Stores in Selected Statutory Public Sector Organisations in Zambia

Abstract

Public sector organizations in Zambia have serious problems with accountability and efficiency due to unaccounted-for stocks. Investigating the connection between inventory management techniques (i.e., receiving and inspection, record management, storage procedures, and inventory internal controls) and unaccountedfor stores allowed this study to determine their causes and consequences. Two hundred and ten supply chain experts made up the sample for this correlational study. We used a 5-point Likert scale structured questionnaire to gather data, and then we used Pearson correlation analysis to see whether there were any connections. The results revealed a negative relationship (𝑟 = −0.58; 𝑝 = 0.01) between receiving and inspection practices and unaccounted-for stores, indicating that improved receiving processes reduce discrepancies. Positive relationships were observed between record management (𝑟 = 0.65; 𝑝 = 0.001), storage practices (𝑟 = 0.40; 𝑝 = 0.045), and inventory internal controls (𝑟 = 0.72, ; 𝑝 = 0.011) with unaccounted-for stores. These findings highlight that robust record-keeping, proper storage practices, and strong internal controls are essential for minimizing inventory discrepancies. Improving storage conditions, investing in sophisticated record management systems, enhancing inventory internal controls, and upgrading receiving and inspection processes are among recommendations made in the report. To improve public sector inventory management even further, future studies should compare techniques across African nations, examine the impact of organizational culture, and focus on technology integration. Keywords: Unaccounted-for stores, inventory management, receiving and inspection, record management, storage practices, internal controls, public sector, Zambia