An Assessment of the Implementation of Corporate Governance Values in Non-Governmental Organisations (NGOs) in Zambia

  • Nchimunya Hanjalika
  • Bupe Getrude Mutono-Mwanza
Keywords: corporate governance, values, accountability, transparency, board existence, good board culture, NGOCC


The study was focused on assessing the implementation of corporate governance values in network non-governmental organisations (NGOs) in Zambia. It was principally based on three (3) specific objectives, and these were: 1) To establish the corporate governance values being implemented in NGOs; 2) To evaluate the implementation process of corporate governance values in NGOs; and 3) To determine the extent to which corporate governance values have been implemented in NGOs. The study adopted a research design using a concurrent mixed method where data was collected using interview templates and questionnaires. The respondents were picked using purposive sampling and simple random sampling techniques. The sample size was 40 respondents from NGOCC, Young Women Christian Association, and Habitat for Humanity. Analysis and interpretation of quantitative data was done using Statistical Package for Social Science (SPSS) version 20.0 through Pearson’s correlation coefficient, mean and standard deviation to determine the relationship between variables, where qualitative data was analysed using thematic analysis. The study found that there were several corporate governance values that implemented in NGOs such as financial reporting, transparency and accountability, board existence, good board culture, and environmental and workplace safeguards, moral integrity and commitment, as well as various stakeholders in the organisation's operations, moral integrity and commitment in the management of their business. These values were implemented through various processes, through established policies and guidelines. Furthermore, it was established that corporate values such as accountability, financial reporting, board culture, board existence and board size were implemented to a greater extent. On the other hand, transparency was implemented to a moderate extent, while board tenure was implemented to a lesser extent. It was also found by Pearson's correlation coefficient test that board size, financial reporting, transparency, accountability and board culture positively influenced the implementation of cooperative governance in NGOs. From these findings the study recommended for the NGOs to review the laid down regulatory framework or policies and rules often to amend the ones not functioning to enhance the process implementing corporate governance values.