Review of results-based management at the United Nations: Report of the Office of Internal Oversight Services

Results-based management involves focusing on what occurs beyond the
process of translating inputs into outputs, namely outcomes (or “expected
accomplishments”) to which it seeks to bring accountability. An inherent constraint
of results-based management is that a formalistic approach to codifying how to
achieve outcomes can stifle the innovation and flexibility required to achieve those
outcomes.

The Office of Internal Oversight Services (OIOS) finds that the introduction of
results-based management in the Secretariat has been dealt with as an addition to the
myriad rules and procedural requirements that govern inputs, activities, monitoring
and reporting. It has not been accompanied by any relaxation of the volume, scope or
detail of regulatory frameworks pertaining to financial, programmatic and human
resource management. For each of these, there are separate and incompatible
systems, rules and regulations.