Balancing up, Down, and in: NGO Perspectives During Nepal’s Covid-19 Crisis

Abstract This study examines how different forms of accountability relationships affected NGO operational resilience during Nepal’s Covid-19 crisis. Drawing on stakeholder and institutional theory, the research investigates three key questions: How do federal government restrictions impact NGO operational resilience? What role does local government satisfaction play in organizational resilience? And how do concerns about beneficiary wellbeing relate to operational challenges? Analysis of survey data from 274 NGOs in Nepal, collected during peak pandemic restrictions, reveals three key findings. First, federal government restrictions significantly impaired NGO operations, with regulatory constraints directly impacting organizational effectiveness. Second, satisfaction with local government response showed no significant relationship with operational concerns. Third, organizations more concerned about their beneficiaries’ welfare experienced greater operational challenges. These findings demonstrate how different forms of accountability pressure create varying levels of organizational strain during crises, providing concrete evidence for “Multiple Accountabilities Disorder,” and highlighting the need to differentiate between federal and local government relationships in accountability frameworks. These findings have significant implications for NGO management practices and policy approaches to civil society regulation during crises.