This thesis is dealing with the topic of the strategic performance management and cultural consequences of its implementation at emerging markets. The foremost goal of this thesis was to break down key issues which should be addressed by C-level management when considering implementation of Balanced Scorecards in emerging markets. Key issues which were addressed in this thesis: Cultural differences between emerging and developed countries; Knowledge worker as the key production factor in services; Theory of the Performance Management; Theory of Balanced Scorecards; Strategic implications of the implementation of Balanced Scorecards; Alternative approaches to Balanced Scorecards

No description available.

Zugl.: Erlangen, Nürnberg, University, Diss., 2006.

Occupational Health and Safety is largely determined by the creation of a Safety Culture that minimises risk. In South Africa the construction sector is the second most hazardous industry after mining. This study focuses on two exemplary construction firms in the Western Cape. The main research question is "How do the companies ensure coherent safety management practices that create a safety culture?" Based on a modification of a Balanced Health and Safety Scorecard for the Construction sector five sub-questions address safety management practices from a Management Perspective, an Operational Perspective, a Learning Perspective and a Client and Compliance Perspective. Data has been gathered from company documents, semistructured interviews, together with on-site observation. In conclusion the study reveals that management commitment, active communication and employee acknowledgement contribute positively to creating an effective safety culture on-site. Further studies are recommended with a specific view on small and medium companies in the construction sector. / Magister Commercii - MCom

Magister Commercii - MCom / Occupational Health and Safety is largely determined by the creation of a Safety Culture that minimises risk. In South Africa the construction sector is the second most hazardous industry after mining. This study focuses on two exemplary construction firms in the Western Cape. The main research question is "How do the companies ensure coherent safety management practices that create a safety culture?" Based on a modification of a Balanced Health and Safety Scorecard for the Construction sector five sub-questions address safety management practices from a Management Perspective, an Operational Perspective, a Learning Perspective and a Client and Compliance Perspective. Data has been gathered from company documents, semistructured interviews, together with on-site observation. In conclusion the study reveals that management commitment, active communication and employee acknowledgement contribute positively to creating an effective safety culture on-site. Further studies are recommended with a specific view on small and medium companies in the construction sector.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.

The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.

With the aim of identifying the challenges and determining the extent of the effect of these challenges on the effectiveness of the performance management systems, the performance management practices of selected public universities in Ethiopia were assessed. This assessment informed the identification of workable, customised balanced scorecard measurement variables that would ensure effective implementation of performance management systems and promote institutional success in the selected public universities in Ethiopia. An exploratory sequential mixed-methods design was adopted. First, literature was reviewed to learn about major concepts and theories on performance management systems and to establish the laws and directives that regulate performance management at public universities in Ethiopia. Qualitative interviews and quantitative questionnaires were used to collect data on the practices and the challenges experienced in implementing performance management systems in public universities in Ethiopia. The main practices and challenges identified include exclusion of employees from planning activities, management bias, supervisors’ failure to give feedback on performance appraisals, lack of experience among many of the professionals in the execution of performance management systems, and high employee turnover. The study presents and recommends a hexagonal hybrid balanced scorecard measurement model (the newly added variables being leadership and stakeholders) to make Ethiopian higher education institutions effective and efficient in measuring their overall performance. / Met die oog daarop om die uitdagings te identifiseer en die omvang van die uitwerking daarvan op die doeltreffendheid van die prestasiebestuurstelsels te bepaal, is die prestasiebestuurspraktyke van uitgesoekte openbare universiteite in Etiopië geassesseer. Hierdie assessering gee aanleiding tot die identifisering van werkbare, doelgemaakte veranderlikes van gebalanseerdetelkaart-meting, wat doeltreffende implementering van prestasiebestuurstelsels sal verseker en institusionele sukses in die uitgesoekte openbare universiteite in Etiopië sal bevorder. ʼn Verkennende sekwensiële gemengdemetodeontwerp is gebruik. Eerstens is literatuur bestudeer om meer te wete te kom oor deurslaggewende konsepte en teorieë rakende prestasiebestuurstelsels, en om te bepaal watter wette en voorskrifte prestasiebestuur by openbare universiteite in Etiopië reguleer. Kwalitatiewe onderhoude en kwantitatiewe vraelyste is gebruik om data in te samel oor die uitdagings en praktyke in die implementering van prestasiebestuurstelsels by openbare universiteite in Etiopië. Die grootste uitdagings en praktyke wat geïdentifiseer is behels uitsluiting van werknemers by beplanningsaktiwiteite, bestuursvooroordeel, toesighouers wat nie terugvoer gee oor prestasiebeoordelings nie, gebrek aan ondervinding by baie van die praktisyns in die implementering van prestasiebestuurstelsels, en hoë werknemeromset. Hierdie studie bied ʼn verteenwoordiging en aanbeveling van ʼn heksagonale hibriede gebalanseerde telkaartmetingmodel (die nuutbygevoegde elemente is leierskap en belanghebbers) vir hoëronderwysinstellings in Etiopië om hul algehele prestasie doeltreffend te meet. / Ngenhloso yokuhlonza izinselele, kanye nokuthola ububanzi nobukhulu bomthelela walezo zinselele ekusebenzeni ngendlela efanele kwezinhlelo zokuphatha nokulawula ukusebenza (performance), lolu cwaningo lwahlola futhi lwacubungula izinqubo zokuphatha nokulawula ukusebenza ezisetshenziswa ngamanyuvesi omphakathi athile, futhi akhethiweyo, ase-Ethiopia. Lokhu kuhlolwa kwezikhungo kwaholela ekutheni kuhlonzwe izindlela ezisebenzisekayo zombikokusebenza osekelwe phezu kwezinkomba ezine (balanced scorecard), okuyinto eyabe izoqinizekisa ukuqaliswa nokuqhutshwa ngendlela efanele kohlelo lokuphatha nokulawula ukusebenza futhi igqugquzele ukuthi yenziwe kahle, futhi ngempumelelo, imisebenzi yamanyuvesi omphakathi athile, akhethiweyo, ase-Ethiopia. Kulolu cwaningo kwasetshenziswa izindlela zokuhlola nokucwaninga ezixubile futhi ezilandelanayo. Okokuqala, kwabukezwa imibhalo ekhona njengamanje ephathelene nalesi sihloko ngenhloso yokufunda ngemiqondo engumongo futhi enohlonze, kanye namathiyori aphathelene nezinhlelo zokuphathwa nokulawulwa kokusebenza, futhi ukuze kutholakale ulwazi olunzulu mayelana nemithetho neziqondiso ezilawula ukuphathwa nokulawulwa kokusebenza emanyuvesi omphakathi e-Ethiopia. Izindlela zocwaningo ezasetshenziswa, yindlela yokuthola ulwazi ngokuxoxisana okujulile nababambiqhaza bocwaningo (qualitative interviews) kanye namaphephamibuzo ocwaningo (quantitative questionnaires), obekuhloswe ngakho ukuqoqa idatha mayelana nezinselele kanye nezinqubo okudlulwe kuzona ngenkathi kuqhutshwa izinhlelo zokuphathwa nokulawulwa kokusebenza emanyuvesi omphakathi e-Ethiopia. Izinselele ezinkulu kanye nezinqubo ezingumongo ezihlonziwe zibandakanya ukushiywa ngaphandle kwabasebenzi ngenkathi kwenziwa imisebenzi yokuhlela, ukuchema kwabaphathi, ukuhluleka kosuphavayiza ukuhlinzeka abasebenzi ngombiko noma umphumela obonisa ukuthi baqhube kanjani ngenkathi kuhlolwa umsebenzi wabo, ukungabi nesipiliyoni noma ulwazi olufanele kweningi labasebenzi abangogoti bemikhakha ethile (professionals) ngenkathi beqhuba izinhlelo zokuphatha nokulawula ukusebenza, kanye nezinga eliphakeme lokwesula kwabasebenzi emsebenzini. Lolu cwaningo lwethula futhi lwancoma ukuthi kusetshenziswe indlela yokukala ukusebenza ebizwa nge-hexagonal hybrid balanced scorecard measurement model (izinto ezintsha ezengeziwe eziphathelene nocwaningo wubuholi kanye nababambiqhaza) ngenhloso yokulekelela iziKhungo Zemfundo Ephakeme zase-Ethiopia ukuthi zikwazi ukukala kahle, vi futhi ngempumelelo, izinga lonkana lokusebenza kwazo. / Educational Leadership and Management / D. Ed. (Education Management)