Accountability in Crisis: Evaluating Results-Based Management implementation in Zimbabwe's Not-for-Profit Sector During COVID-19 Pandemic

Doctoral Thesis / Dissertation from the year 2025 in the subject Business economics - Business Management, Corporate Governance, grade: Pass, University of Zambia (Graduate School of Business), course: Doctoral Dissertation (GSB9050), language: English, abstract: Results-Based Management (RBM) aims to enhance accountability, transparency, and effectiveness in the allocation and utilization of resources. In the not-for-profit sector, particularly among non-governmental organizations (NGOs), RBM has been pivotal in ensuring interventions are aligned with organizational goals and community needs, thereby maximizing impact. COVID-19 pandemic has significantly impacted the not-for-profit sector in Zimbabwe by causing unprecedented challenges such as restrictions on movement, supply chain disruptions, and economic downturns. These challenges have necessitated swift and adaptive responses from NGOs, which play a critical role in providing essential services and support to vulnerable populations. This study examines the impact of the pandemic on the implementation of RBM within the not-for-profit sector in Zimbabwe. The study focuses on not-for-profit organizations (NPOs) whose importance in a nation’s development cannot be understated. A concurrent mixed methods approach was employed, using a survey of 190 NPOs, in-depth interviews and focus group discussions with NPOs staff. Quantitative data were analyzed using descriptive statistics and inferential statistics with Chi-square test of association, while thematic analysis was done for qualitative data. The findings reveal essential influences of COVID-19 on NPOs' ability to implement RBM, identifying key factors influencing effectiveness during the pandemic, including organizational flexibility, donor support, and communication strategies. Additionally, it highlights the need for strengthened capacities, such as data analysis skills, and potentially adjusted incentive structures to support effective RBM. The study underscores the inherent challenges of RBM during a crisis, including uncertainty, competing priorities, and the potential focus on short-term relief. This research contributes to a greater understanding of the challenges and opportunities for NPOs implementing RBM during a global crisis. The findings offer valuable insights for NPOs, donors, and policymakers to strengthen RBM practices and ensure continued effectiveness in achieving impactful results.