Abstracts in English, Afrikaans and Zulu / This integrated study examined the nexus between the theory and the practice of strategy. Given the nature of modern-day public and private business enterprises in South Africa and the rest of the world, management education should equip practitioners with knowledge and skills suitable for complex, dynamic, eclectic, and uncertain practice contexts. That is, management education should be playing a critical role in shaping and guiding the business community in the ‘management’ and ‘administration’ of business in the country. However, criticisms in management literature suggest that management education is not relevant to practice. Despite such criticisms, there is relatively little empirical evidence in the country on practitioners’ experiences with the relevance to practice of their management education in general and strategy education in particular. To this end, this study set out to develop a better understanding of the dynamic and nuanced interplay between strategy theory and strategy practice through a survey and interviews with selected business school alumni in professional practice. Statistical analyses were performed on quantitative data, while thematic analysis was performed on qualitative data. The survey findings of the study reveal a positive and significant relationship between academic rigour and practical relevance of strategy theory, while phenomenological findings reveal that practical relevance of strategy theory is largely constructed by practitioners according to their contextual demands. Strategic management appears to rest on the dynamic interplay between strategy theory and strategy practice within a complex and eclectic management environment. / In hierdie geïntegreerde studie is die verband tussen strategieteorie en -praktyk ondersoek. Bestuursopleiding moet praktisyns toerus met die kennis en vaardighede wat die komplekse, dinamiese, eklektiese en wisselvallige omgewing in openbare en private maatskappye in Suid-Afrika en elders in die wêreld vereis. Met ander woorde, bestuursopleiding moet leiding gee in die bestuur en administrasie van maatskappye in die land. In die literatuur word aangevoer dat bestuursopleiding irrelevant is. Daar is egter min empiriese bewys dat bestuursopleiding, en strategieopleiding in die besonder, ontoepaslik is. Om hierdie rede is ‘n studie van die dinamiese en genuanseerde wisselwerking tussen strategieteorie en -praktyk onderneem. Onderhoude is gevoer met en ‘n opname is gedoen onder sakeskoolalumni wat in die praktyk staan. ‘n Statistiese ontleding is van die kwantitatiewe data en ‘n tematiese ontleding is van die kwalitatiewe data gedoen. Volgens die opnamebevindings is daar ‘n positiewe en beduidende verband tussen akademiese stiptheid en die praktiese relevansie van strategieteorie. Uit die fenomenologiese bevindings blyk dat die praktiese relevansie van strategieteorie grotendeels deur praktisyns volgens die eise van hulle konteks bepaal word. Blykbaar berus strategiese bestuur op die dinamiese wisselwerking tussen strategieteorie en strategiepraktyk in ‘n komplekse en eklektiese bestuursomgewing. / Lolu cwaningo oludidiyelwe, lwacubungula futhi lwabukisisa ukuxhumana okukhona phakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo. Uma kubhekwa uhlobo nobunjalo bamabhizinisi, ezikhathi zanamuhla, angaphansi kwesandla sikahulumeni kanye nalawo asezandleni zabantu abazimele eNingizimu Afrika kanye nasemhlabeni wonke jikelele, imfundo yezokuphatha kumele ihlomise ongoti bomsebenzi ngolwazi namakhono adingekayo ezimweni zokusebenza ezinobunkimbinkimbi, ezinomdlandla, eziyingxubevange futhi ezinokungaqiniseki kanye nongabazane. Okusho ukuthi imfundo yezokuphatha kumele idlale indima esemqoka ekubumbeni nasekuholeni umphakathi wabamabhizinisi ekuphathweni nasekulawulweni kwamabhizinisi ezweni. Kodwa-ke, ukugxekwa okuvelayo emibhalweni yezokuphatha kubonisa ukuthi imfundo yezokuphatha, ikakhulukazi imfundo yamaqhingasu, ayinakho ukufanelana nokuhambelana nenqubo-nkambiso yokwenziwa komsebenzi ngendlela ebonakalayo nephathekayo. Lolu cwaningo luhlose ukuthuthukisa nokwakha ukuqonda okungcono maqondana nobuhlobo nokuxhumana okunomdlandla kepha okufihlakele okuphakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo, ngokusebenzisa inhlolovo kanye nama-inthaviyu (izingxoxo) nabantu abakhethiweyo abafunde bagogoda ezikoleni zebhizinisi abenza umsebenzi wobungoti. Kwenziwe uhlaziyo lwemininingo egxile ebuningini (quantitative data), kanti futhi kusenjalo kwenziwe nohlaziyo-ngqikithi lwemininingo egxile kukhwalithi (qualitative data). Imiphumela eyatholwa kwinhlolovo yocwaningo ibonisa ubukhona bobudlelwane obuhle futhi obuphawulekayo impela phakathi kwamazinga-bunyoninco ezemfundo kanye nokufaneleka okuphathekayo nokubonakalayo kwethiyori yeqhingasu, kanti futhi ngakolunye uhlangothi imiphumela yocwaningo ephathelene nezigameko nezimo abadlule kuzona ongoti bomsebenzi ibonisa ukuthi ukufaneleka okuphathekayo nokubonakalayo kwethiyori yeqhingasu kuyinto eyakhiwa ikakhulukazi ngongoti bomsebenzi ngokususela ezidingweni eziphathelene nesimo esithile. Ukuphatha ngokusebenzisa amaqhinga namasu athile kubonakala kuncike ekuxhumaneni okunomdlandla phakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo ngaphansi kwesimo sokuphatha esiyinkimbinkimbi futhi esiyingxubevange. / Business Management / M. Com. (Business Management)

Abstract in English, Zulu and Afrikaans / The primary intent of this study was to develop a competitive intelligence (CI) programme implementation strategy framework for the effective use of CI in strategic decision-making (SDM) in a conglomerate, using embedded multiple units and a single-case exploratory study that is qualitative dominant. The study therefore explored the strategic value of CI for SDM in a company that has a conglomerate structure and whose subsidiaries are vertically integrated. Despite the perceived usefulness of CI for distinctive SDM, the case conglomerate and its subsidiaries had collected and employed the available CI products to support their strategic, tactical and other business decisions. Overall results indicated differences between the subsidiaries and the headquarter; and among the subsidiaries on CI practice (CI collection, CI coordination, CI sharing and CI effort) and CI usage for SDM and other decisions. Although a similar strategy development process (guided by the grand corporate strategy), management structure, decision-making process and orientation in the subsidiaries existed, these uniformities did not significantly result in a uniform level of application and usage of CI for SDM across the conglomerate. The conclusion is that CI application is very subjective and contextual even in a vertically integrated conglomerate. Through theory, literature review and empirical findings, synthesis and iteration, a middle-range theory that integrates the CI and SDM disciplines in terms of the contextual issues both share is also constructed. The study also developed a novel way of crafting CI for SDM, which may fit into the existing structure and realities of the conglomerate so as to formalise CI. The CI programme implementation strategy framework was developed considering the proof of tested theories, best practices, existing context, strategy, decision-making process, structure, enabling factors and capabilities of the conglomerate. The CI programme implementation strategy framework, accompanied by a proposed CI structure, has immediate pragmatic utility. It could enable the conglomerate to initiate a formal CI programme without delay and to develop it following an organisational maturation cycle. The study makes an original contribution by conceptualising a CI programme implementation strategy for a unique case and theorising the case within a novel extension within middle-range theory (“SDM and CI application can be viewed in the contextual domains both share”). The exploratory study itself, which led to merging theory and best practices with empirical results and fitting the theories and best practices into case conglomerate’s realities, also makes the study unique in terms of its approach and outputs. / Inhloso enkulu yalolu cwaningo kwakungukusungula uhlaka lokuqala ukusebenzisa uhlelo lwamasu obuhlakani bokuqhathanisa izinkampani ezincintisanayo, obaziwa ngokuthi yiCompetitive Intelligence (iCI) ngesiNgisi ukuze isebenze kahle ekuthathweni kwezinqumo ezihambisana namasu okwaziwa ngestrategic decision-making (iSDM) ngesiNgisi kwinhlanganyela yezinkampani, kusetshenziswa uhlobo locwaningo olungamayunithi amaningi afakwe ndawonye, oluhlola udaba olulodwa nolugxile kakhulu ekuqoqweni kwemininingwane. Ngakhoke, lolu cwaningo luhlole umthelela omuhle wamasu eCI ngokuthatha izinqumo ezihambisana namasu (iSDM) enkampanini enomumo wenhlanganyela yezinkampani enezinkampani ezingena ngaphansi kwayo ezenza imisebenzi eyahlukahlukene. Phezu kokumsebenzi obonakalayo weCI ngokuhlukile kwiSDM, inhlangayela yezinkampani okuyiyo ebhekiwe kanye nezinkampani ezingaphansi kwayo yaqoqa yase isebenzisa imikhiqizo yeCI etholakalayo ukusingatha ukuthatha kwayo izinqumo ezihambisana namasu, namaqhinga kanye nezinye izinqumo zebhizinisi. Imiphumela ephelele yabonisa ukuthi kukhona ukungafani phakathi kwezinkampani ezingena ngaphansi kwayo kanye nekomkhulu; kanti futhi phakathi wezinkampani ezingena ngaphansi kwayo kokuphathelene neCI (Ukuqoqwa kwemininingwane yeCI, ukuhlanganiswa kwemininingwane yeCI, ukusabalalisa imininingwane yeCI nokusebenza kweCI) nokusetshenziswa kweSDM nezinye izinqumo. Nakuba kwakukhona inqubo yokuthuthukisa isu elifanayo (elandela imigomo yesu elihle lenkampani), ukwakheka kohlaka lwabaphethe, inqubo yokuthatha izinqumo kanye nokuqondiswa kwezinkampani ezingaphansi kwenye, lokhu kwefaniswa akuzange kube ngokufanayo endleleni yokwenza nokusebenziswa kweCI kwiSDM kwinhlangayela yezinkampani. Isiphetho ukuthi uhlelo lokusebenza lweCI luncike kakhulu ohlangothini nasengqikithini eyodwa kwinhlanganyela yezinkampani ezenza izinto ezahlukahlukene. Ngokulandela ukuhlaziywa kwemibhalo yemibono yezinzululwazi, kanye nokutholakele uma kwenziwa ucwaningo olubheka izinto ngenkathi zenzeka, ukuhlanganiswa kwemininingwane kanye nokuphindaphindwa kokuhlolwa, kuphinde kwakhiwe imibono yezinzululwazi emibili ehlanganisa imikhakha yeCI neSDM maqondana nezingqikithi ezifanayo kuyona. Ekugcineni, ucwaningo luphinde lwasungula indlela engakaze ibe khona yokwakha iCI iyakhela iSDM engangena ithi khaxa ekwakhekeni nasesimweni esikhona senhlanganyela yezinkampani ukuze iCI ihleleke ngokusemthethweni. Uhlaka lwesu lokuqaliswa kokusebenza kohlelo lweCI lwenziwa ngoba kucatshangwa ngobufakazi obutholakala kwimibono yezinzululwazi ehloliwe, okusebenze ngempumelelo, indikimba ekhona njengamanje, isu, inqubo yokuthatha izinqumo, ukwakheka, yilokho okwenza izinto zenzeke futhi kusebenzeke kwinhlanganyela yezinkampani. Uhlaka lwesu lokuqaliswa kokusebenza kohlelo lweCI, oluphelezelwa ukwakheka okuhlongoziwe kweCI kukwazi ukuhlolisisa kahle umqondo wokukwazi ukubona ubungako bolwazi nesidingo solunye ucwaningo. Kungasiza inhlanganyela yezinkampani, cishe, ukuba ikwazi ukuqala uhlelo olusha lweCI nokulithuthukisa kulandela uchungechunge lwendlela yokukhula yenhlangano. Ucwaningo lufaka ulwazi olusha esivivaneni ngokuqhamuka nomqondo omusha wesu lokuqala ukusebenzisa uhlelo lweCI odabeni olungajwayelekile, bese lubeka imibono ngodaba olubhekwayo ngendlela engakaze yenzeke nehlanganisa imibono yezinzululwazi kanye nocwaningo olubheka izinto ngenkathi zenzeka (“Ukusetshenziswa kweSDM neCI kungabhekwa ezizindeni zengqikithi ezifanayo kukona”). Ucwaningo oluhlolayo, lona uqobo, oluholela ekuhlanganisweni kwemibono yezinzululwazi nokubhekwa kwalokho okucwaningwayo ukuthi kusebenza kahle kuphi kanye nemiphumela yocwaningo olubheka izinto ngenkathi zenzeka, nokuhlanganisa lokho nokwenzeka ngempela enhlanganyeleni yezinkampani, nakho kwenza lolu cwaningo lube ngolwehlukile maqondana nendlela oluyilandelayo kanye nemiphumela evelayo. / Die primêre doel van hierdie studie was om 'n strategieraamwerk vir programimplementering van mededingingsintelligensie (MI) te ontwikkel vir die doeltreffende gebruik van MI in strategiese besluitneming in 'n konglomeraat, deur 'n vasgelegde veelvoudige eenhede, enkelgeval-verkenningstudie, wat ook kwalitatief dominant is, te gebruik. Die studie het dus die strategiese waarde van MI vir strategiese besluitneming verken in 'n maatskappy wat 'n konglomeraatstruktuur het en wie se filiale vertikaal geïntegreer is. Ondanks die waargenome nuttigheid van MI vir spesifiek strategiese besluitneming, het die gevallestudiekonglomeraat en sy filiale die beskikbare MI-produkte versamel en aangewend om hul strategiese, taktiese en ander sakebesluite te ondersteun. Algehele resultate het die bestaan van verskille tussen die filiale en die hoofkantoor aangedui; en tussen die filiale oor MI-praktyke (MI-versameling, MI-koördinering; MI-deling en MI-pogings) en MI-gebruik vir strategiese en ander besluite. Alhoewel daar soortgelyke strategiese ontwikkelingsprosesse bestaan (gelei deur die groot korporatiewe strategie), het hierdie eenvormigheid in bestuurstrukture, besluitnemingprosesse en oriëntering in die filiale nie 'n beduidende eenvormige vlak van toepassing en gebruik van MI vir strategiese besluitneming regdeur die konglomeraat tot gevolg gehad nie. Gevolglik is MI-toepassing baie subjektief en kontekstueel, selfs in 'n konglomeraat wat vertikaal geïntegreer is. Deur teoretiese, literatuuroorsig- en empiriese bevindinge is sintese en iterasie, twee middelvlakteorieë, ook saamgestel wat velde van MI en strategiese besluitneming met betrekking tot die kontekstuele kwessies wat albei deel, geïntegreer het. Op die ou end het die studie ook 'n nuwe manier ontwikkel om MI vir strategiese besluitneming te bewerk wat by die bestaande struktuur en realiteite van die konglomeraat kan inpas om MI te formaliseer. Die strategieraamwerk vir programimplementering van MI is ontwikkel met die bewys van getoetste teorieë, beste praktyke, bestaande konteks, strategie, besluitnemingsproses, faktore wat strukture moontlik maak en vermoë van die konglomeraat, in gedagte. Die strategieraamwerk vir programimplementering van MI, saam met die voorgestelde MI-strukture, het onmiddellike pragmatiese nut. Dit kan die konglomeraat onmiddellik in staat te stel om 'n formele MI-program te inisieer en dit te ontwikkel deur 'n organisatoriese verouderingsiklus te volg. Die studie maak 'n oorspronklike bydra deur 'n strategie vir programimplementering van MI te konseptualiseer vir 'n unieke geval, die teoretisering van die geval binne 'n nuwe uitbreiding in 'n middelvlakteorie ("Toepassing van strategiese besluitneming en MI kan in die kontekstuele domeine beskou word wat beide deel"). Die verkenningstudie self, wat tot die samesmelting van teorie en beste praktyke met die empiriese resultate gelei het en die passing van die teorieë en beste praktyke in die gevallestudiekonglomeraat se realiteite, maak die studie ook uniek met betrekking tot sy benadering en opbrengs. / Graduate School for Business Leadership / D.B.L.

An ontology describing the constructs and their inter-relationships for business models has recently been built and evaluated: the Business Model Ontology (BMO). This ontology has been used to conceptually power a popular practitioner visual design tool: the Business Model Canvas (BMC). However, implicitly these works assume that designers of business models all have a singular normative goal: the creation of businesses that are financially profitable. These works perpetuate beliefs and businesses that do not create outcomes aligned with current natural and social science knowledge about long term individual human, societal and ecological flourishing, i.e. outcomes are not strongly sustainable. This limits the applicability and utility of these works. This exploratory research starts to overcome these limitations: creating knowledge of what is required of businesses for strongly sustainable outcomes to emerge and helping business model designers efficiently create high quality (reliable, consistent, effective) strongly sustainable business models. Based on criticism and review, this research project extends the BMO artefact to enable the description all the constructs and their inter-relationships related to a strongly sustainable business model. This results in the Strongly Sustainable Business Model Ontology (SSBMO). To help evaluate the SSBMO a practitioner visual design tool is also developed: the Strongly Sustainable Business Model Canvas (SSBMC). Ontological engineering (from Artificial Intelligence), Design Science and Systems Thinking methodological approaches were combined in a novel manner to create the Systemic Design Science approach used to build and evaluate the SSBMO. Comparative analysis, interviews and case study techniques were used to evaluate the utility of the designed artefacts. Formal 3rd party evaluation with 7 experts and 2 case study companies resulted in validation of the overall approaches used and the utility of the SSBMO. A number of opportunities for improvement, as well as areas for future work, are identified. This thesis includes a number of supplementary graphics included in separate (electronic) files. See “List of Supplementary Materials” for details.

Abstracts in English, Zulu and Southern Sotho / Middle managers are tasked with supporting new initiatives and change, while at the same time experiencing challenges in making sense of the strategic initiative and giving sense to other members of the organisation. This dissonance experienced by middle managers tasked with change informed the topic of the research. The current study explores the strategising of middle managers through sensemaking and sensegiving during a strategic initiative in a single case study within a financial services provider in South Africa. The study seeks to examine the phenomenon through the theoretical lenses of the strategy-as-practice perspective, middle manager perspective and the theory of sensemaking and sensegiving. The study adopted a qualitative-exploratory design which involved collecting data through semi-structured in-depth individual faceto-face interviews. Data was analysed through coding, using thematic analysis and the categorisation and interpretation of common themes. Three main themes emerged from the study which were categorised as middle manager dissonance, middle manager sensemaking and sensegiving actions and middle manager practices in sensemaking and sensegiving. These themes offer insight into middle manager strategising, sensemaking and sensegiving during a new strategic initiative. The study concludes that when the organisation introduced a new strategic initiative middle managers’ knowledge was disturbed. These middle managers experienced various emotions as they were trying to make sense of the changes while giving sense to other members of the organisation. Findings confirmed delays in implementation due to lack of understanding of the change by middle managers. The study also concludes that although middle managers experienced challenges initially, they moved into a task of “selling” the new initiative through sensemaking and sensegiving. Middle managers got involved in various practices such as team discussions and information sharing sessions as they make sense and give sense to other team members. Through this interaction, middle managers aligned others and created common understanding while they influence them through sensegiving. Findings of the current study may offer valuable knowledge to organisations in the financial sector and practitioners tasked with v new strategic initiatives. The study also responds to calls for more research using the strategy-as-practice perspective and the theory of sensemaking and sensegiving. / Abaphathi abasesigabeni esiphakathi banikezwe umsebenzi wokuxhasa imizamo emisha kanye nezinguquko, kanti ngesikhathi esisodwa bahlangabezana nezinselele ekwenzeni imizamo yamasu ukuthi izwakale kwamanye amalungu enhlangano. Le nkinga ihlangabezana nabaphathi abasesigabeni esiphakathi abanikezwe umsebenzi wezinguquko ezinomthelela kwisihloko socwaningo. Isifundo socwaningo siphenyisisa ukusetshenziswa kwamasu ngabaphathi abasesigabeni esimaphakathi ngokuveza umbono ozwakalayo kanye nokunikeza umbono ozwakalayo ngesikhathi kunohlelo lwemizamo yamasu kwisibonelo esisodwa ngaphakathi kwezinhlangano ezihlinzekana ngezimali eNingizimu Afrika. Ucwaningo lunqume ukubukisisa lolu daba ngamehlo omqondo wengqubo yamasu, ngomqondo wabaphathi besigaba esimaphakathi kanye nethiyori yokwenza umqondo uzwakale kanye neyokunikeza umqondo. Uhlelo lwedizayini ehlolisisayo (qualitative-exploratory design) lwamuke lwa, kanti lona lwaluxuba ukuqoqwa kwedatha ngokusebenzisa indlela embaxambili ejulile yenhlolovo yokuxoxisana kwabantu ubuso nobuso. Idatha yahlaziywa ngokuphawula, ngokusebenzisa izindlela zokuchaza indikimba kanye nokwehlukanisa izindikimba kanye nokuchaza izindikimba ezejwayelekile. Kuye kwavela izindikimba ezisemqoka ezintathu ngaphakathi kocwaningo, okuyizindikimba ezehlukaniswe njengokungavumelani kwesigaba sabaphathi esimaphakathi, izenzo zabaphathi abasesigabeni esimaphakathi ezinomqondo ozwakalayo kanye nezinikeza umqondo. Lezi zindikimba zinikeza ulwazi olungaphakathi mayelana nohlelo lokuphatha lwesigaba esimaphakathi ekuhleleni amasu, umqondo ozwakalayo kanye nokunikeza umqondo ngesikhathi sokuhlela amasu amasha. Isifundo socwaningo siye saphetha ngokuthi uma inhlangano yethula isu elisha, ulwazi lwabaphathi besigaba esimaphakathi luyaphazamiseka. Laba baphathi besigaba esimaphakathi bahlangabezana nemizwa eyahlukahlukene ngesikhathi bezama ukwenza izinguquko ukuba zibe nomqondo ozwakalayo kanti ngakolunye uhlangothi lezi zinguquko zinikeze amanye amalungu enhlangano umbono ozwakalayo. Ulwazi olutholakele luyaqinisekisa ukuthi kuye kwabakhona ukubambezeleka ekusetshenzisweni kohlelo ngenxa yokuthi abaphathi besigaba esimaphakathi abazwisisanga izinguquko. Ucwaningo futhi luye lwaphetha ngokuthiyize abaphathi besigaba esiphakathi behlangabezene nezingqinamba ekuqaleni, kodwa bangene emsebenzini “wokuthengisa” imizamo emisha ngokukwenza izinguquko zizwakale futhi zilethe umqondo ozwakalayo. Abaphathi abasesigabeni esiphakathi baye babandakanyeka ezenzweni ezahlukahlukene ezinjengezingxoxo zeqembu kanye nezithangameni zokwabelana ngolwazi njengoba benza umqondo ozwakalayo futhi bebenikeza umqondo ozwakalayo kwamanye amalungu eqembu. Ngalokhu kuhlangana, abaphathi abasesigabeni esiphakathi bahlanganisa abanye futhi bakhe ulwazi olufanayo njengoba bebaguqula ngohlelo lokunikezwa kolwazi. Ulwazi olutholakele locwaningo lwamanje lunganikeza ulwazi olubalulekile kwinhlangano emkhakheni wezezimali kanti nabasebenzi ngezimali banikezwe umsebenzi wokucabanga eminye imizamo yamasu amasha. Ucwaningo nalo luphendula ngokucela ukuthi kwenziwe ucwaningo oluningi ngokusebenzisa umqondo wamasu njengezingqubo kanye nethiyoriyokwenza umqondo ozwakalayo nokunikeza umqondo ozwakalayo. / Batsamaisi ba bohareng ba filwe mosebetsi wa ho tshehetsa merero e metjha le phetoho, empa ba ntse ba kopana le diphephetso tsa ho utlwisisa mekgwa e sebediswang ho fihlela dipheo le ho etsa hore ditho tse ding di utlwisise se etsahalang kgwebong. Ho se dumellane hona ha mehopolo ya batsamaisi ba bohareng ba filweng mosebetsi wa phetoho ke hona ho entseng hore phuputso e etswe ka sehlooho sena. Phuputso e batlisisitse ka mawa ao batsamaisi ba bohareng ba tlang ka oona ka ho tlameha hore bona ba bontshe kutlwisiso ya se etsahalang le ho etsa hore baokamedi ba bona le ditho tse ding di utlwisise, nakong eo ho tluwang ka mekgwa e ka sebediswang ho fihlela dipheo, phuputsong e le nngwe e ithutang ka tsela eo bankakarolo ba palo e nyane ba etsang dintho ka yona phanong ya ditshebeletso tsa ditjhelete Aforika Borwa. Phuputso e hlahloba ketsahalo ena ka kgopolo ya tshebediso ya lewa, ho ya ka mohopolo wa motsamaisi ya bohareng le mohopolokakaretso wa ho utlwisisa le ho etsa hore baokamedi le ditho tse ding di utlwisise se etsahalang kgwebong. Mokgwa wa ho fuputsa e bile wa ho botsa dipotso ka botebo ho fumana dintlha ka botlalo ka ho bokella datha ka ho tshwara diinthaviu tsa molomo le molomo. Datha ena e ile ya sekasekwa ka hloko, e fetoletswe khoutung e sebedisetswang ho e hlopha ho ya ka mookotaba o utlwisisehang. Phuputso e bile le mookaba e meraro e ka sehloohong, e hlophisitsweng ho ya diphapano tsa menahano ya batsamaisi ba bohareng, diketso tsa batsamaisi ba bohareng tse bontshang kutlwisiso ya boemo boo ba leng ho bona le dintho tse etsahalang hore ba kgone ho nka diqeto tse loketseng le diketso bontshang bokgoni ba ho etsa hore baokamedi le ditho tse ding di utlwisise. Mookataba ena e fana ka kutlwisiso mererong e etswang ka hloko, kutlwisisong ya se etsahalang le ho etsa hore ba bang ba utlwisise diqeto tse nkwang nakong eo ho tluwang ka mokgwa o motjha wa ho fihlela dipheo. Phethelo ya phuputso ena e bile hore ha kgwebo e qala ho sebedisa mokgwa o motjha wa ho fihlela dipheo tsa yona, batsamaisi ba bohareng ba a kgathatseha. Batsamaisi bana ba bohareng ba eba le maikutlo a fapaneng ha ba leka ho utlwisisa diphetoho tsena ba ntse ba lokela ho etsa hore basebetsi ba bang ba utlwisisa se etsahalang kgwebong. Ho fihletswe hore moralo ona wa phetoho o dieha ho sebetsa ka ha batsamaisi ba bohareng ba sa o utlwisise. Hape phuputso e phethetse ka hore le ha batsamaisi ba bohareng ba e ba le diphephetso tse itseng ha ba qala, ba qetella ba etsa hore moralo o motjha “o amohelehe” ka hore bona ba bontshe kutlwisiso ya oona mme ba tsebe ho nka diqeto tse tla etsa hore baokamedi le basebetsi ba bang le bona ba utlwisise. Basebetsi ba bohareng ba nka karolo dinthong tse fapaneng tse jwalo ka dipuisano tsa dihlopha tsa tshebetso le dikopanong tseo ho hlahlellanwang ho tsona ha ba ntse ba bontsha kutlwisiso le ho etsa hore basebetsi ba bang ba a utlwisisa. Ka dipuisano tsena, basebetsi ba bohareng ba etsa hore ditho tse ding di be le kutlwisiso eo bohle ba nang le yona ha ba ntse ba etsa hore le bona ba utlwisise. Diphihlelo tsa phuputso ya jwale di ka fa dikgwebo tse leng lekaleng la ditjhelete lesedi la bohlokwa mmoho le basebetsi ba lokelang ho etsa mesebetsi e hlokang tshebediso ya mekgwa e metjha ya ho tlisa phetoho tshebetsong. Hape, phuputso e fana ka karabo tlhokehong ya dipatlisiso tse ding tsa mohopolo wa ho sebedisa lewa le mohopolokakaretso wa ho bontsha kutlwisiso ya se etsahalang le ho etsa hore ditho tse ding di utlwisise. / M. Com. (Business Management)

Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos: 1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas. 3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza. / It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made.