Performance measurement practice of Non-Governmental Organizations (NGOs) operating in Zimbabwe
- Author
- Vuta, Brighton
- Title
- Performance measurement practice of Non-Governmental Organizations (NGOs) operating in Zimbabwe
- Abstract
- The research had the goal of understanding the performance measurement practices of NGOs operating in Zimbabwe. It also sought to determine if there was any relationship between performance measurement and actual organizational performance. Performance measurement is quite straightforward for profit-making entities, but it is more complicated for non-profit making entities since they cannot use profitability as a measure of performance. This presents a challenge for non-governmental organizations, which the study intends to explain how they are overcoming. The study objectives were addressed using a cross-sectional descriptive research approach. Primary data collected through questionnaires and interviews were used in the study. The data was collected from 20 different NGOs across Zimbabwe using systematic sampling. The researcher made use of Google Forms to collect primary data. The researcher made use of descriptive statistics to analyze using SSPS, and the charts were created using Microsoft Excel. The findings indicate that the mainstream performance measurement model is the balanced scorecard, even though the use of multiple models is quite common. It was also discovered that, in consistency with the Balanced Scorecard model, the customer and stakeholder perspective is the most considered aspect of measurement. NGOs prefer objective and short-term measures to subjective and long-term measures. No wonder input and output measures are the most used. The external influence on measurement practice is evidenced by the importance placed on accountability. The respondents believe performance measurement influences performance. This study has been cross-sectional, that is, limited to a specific point in time. A study of the practice over time and its relation to performance will surely provide useful insights. The study of other NPOs not included in this study, such as religious organizations, public sector entities, etc., is needed to get an in-depth understanding of the ongoing issues.
- Date
- 2022
- Publisher
- BUSE
- Keywords
- Performance measurement
- Organizational performance
- Supervisor
- N/A
- Item sets
- Department of Accountancy
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