Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Performance measurement has been in existence and the subject of research for at least two decades. However, it would appear that the Small and Medium Enterprise (SME) sector lags behind other industries in terms of harnessing performance measurement with strategies that call for design skills, such as design thinking. Scholars in developed economies have given only limited attention to the contributing role of design thinking in performance measurement and improvement. Most research in these disciplines focuses primarily on using design thinking during the design phase rather than integrating it throughout the performance measurement processes. However, integrated performance measurement is now receiving increasing attention within the SME context internationally due to the potential benefit of design thinking for strategy. However, while research on performance measurement within South African SMEs is growing, it nevertheless lacks practical perspectives. This is cause for concern, as an absence of knowledge about and understanding of processes followed during performance measurement could deprive the SME sector of the benefit of integrating design thinking for organisation sustainability. Empirical data were collected from fourteen SMEs using semi-structured interviews, case and documentary analysis and focus group discussions conducted with owner-managers, and analysed. The findings indicate that both contextual and conceptual factors contribute to enterprise performance, and that understanding the processes, performance and execution and tracing their effect on performance measurement are vital. Four process phases of an integrated performance measurement framework emerged from the analysis, namely pre-strategy planning, strategy planning, strategy implementation and post-strategy implementation. These trigger actions which guide and support interaction between leadership and stakeholders and encourage iteration between thinking, trying and the actual discovery of key drivers to monitor, improve and change performance. The findings suggest that the integration of performance measurement is possible with some balanced scorecard and design thinking-related principles engendered in whichever process is deemed natural to configure, improve and evolve by this iteration between thinking and acting. The implications, therefore, include the need for commitment by SMEs to facilitating performance measurement initiatives within their current practices. In addition, the owners or managers and policymakers need to consider ways to assist and play a role in promoting and enhancing the ability of SMEs in performance measurement integration for sustainability. / Isilinganiso sokusebenza besikhona futhi besiyisihloko yocwaningo okungenani amashumi amabili eminyaka. Kodwa-ke, kuzovela ukuthi umkhakha Wamabhizinisi Amancane Naphakathi (SME) usalela emuva kwezinye izimboni maqondana nokusebenzisa isilinganiso sokusebenza ngamasu adinga amakhono wokuklama, njengokucabanga kokuklama. Izazi emnothweni othuthukile zinikeze ukunakwa okulinganiselwe kuphela endimeni ebambe iqhaza ekucabangeni kokuklama esilinganisweni sokusebenza nokwenza ngcono. Ucwaningo oluningi kulezi zimiso lugxile kakhulu ekusebenziseni ukucabanga kokuklama ngesikhathi sesigaba sokuklama kunokuluhlanganisa phakathi kwezinqubo zokulinganisa ukusebenza. Kodwa-ke, isilinganiso sokusebenza esihlanganisiwe manje sithola ukunakwa okwandayo ngaphakathi komongo wama-SME emhlabeni jikelele ngenxa yenzuzo engaba khona yokucabanga kokuklama kwesu. Kodwa-ke, ngenkathi ucwaningo lwesilinganiso sokusebenza ngaphakathi kwamaSME aseNingizimu Afrika lukhula, kodwa-ke luswele imibono ebonakalayo. Lokhu kuyimbangela yokukhathazeka, njengoba ukungabi bikho kolwazi nokuqonda izinqubo ezilandelwe ngesikhathi sokulinganisa ukusebenza kungancisha umkhakha wama-SME inzuzo yokuhlanganisa ukucabanga kokuklama ukuze kube nokusimama kwenhlangano. Ulwazi oluqhamuka ocwaningweni laqoqwa kuma-SME ayishumi nane kusetshenziswa izingxoxo ezihleleke kancane, ukuhlaziywa kwamacala kanye nokuqoshwa kwemibhalo kanye nezingxoxo zamaqembu okugxila ezenziwa nabaphathi babanikazi, kwahlaziywa. Okutholakele kukhombisa ukuthi zombili izinto ezingokomongo nezingokomqondo zinomthelela ekusebenzeni komkhakha wamabhizinisi, nokuthi ukuqonda izinqubo, ukusebenza nokwenziwa kanye nokuthola imiphumela yazo esilinganisweni sokusebenza kubalulekile. Izigaba ezine zenqubo zohlaka lokulinganisa ukusebenza oluhlanganisiwe luvele ekuhlaziyweni, okungukuthi ukuhlela kwangaphambi kwamasu, ukuhlela amasu, ukuqaliswa kwamasu nokuqaliswa kwesu langemva kwesu. Lezi zenzo ezibangela ukuhola nokusekela ukuxhumana phakathi kobuholi kanye nababambiqhaza futhi zikhuthaza ukuphindaphinda kwenqubo phakathi kokucabanga, ukuzama kanye nokutholakala kwangempela kwabashayeli ababalulekile ukuqapha, ukwenza ngcono nokushintsha ukusebenza. Okutholakele kuphakamisa ukuthi ukuhlanganiswa kwesilinganiso sokusebenza kungenzeka ngekhadi lamaphuzu elilinganisiwe kanye nezimiso ezihlobene nokucabanga ezifakiwe kunoma iyiphi inqubo ethathwa njengeyokwemvelo yokulungisa, ukwenza ngcono nokuguquka ngaloku kuphindaphinda kwenqubo phakathi kokucabanga nokwenza. Imiphumela, ngakho-ke, ifaka isidingo sokuzibophezela kwama-SME ekusizeni izinhlelo zokulinganisa ukusebenza ngokwenziwa kwazo kwamanje. Ngaphezu kwalokho, abanikazi noma abaphathi nabenzi benqubomgomo kudingeka bacabangele izindlela zokusiza nokudlala indima ekukhuthazeni nasekuthuthukiseni ikhono lama-SME ekuhlanganisweni kwesilinganiso sokusebenza ukuze lisimame. / Prestasiemeting bestaan reeds, en is ook die onderwerp van navorsing, vir minstens twee dekades. Nogtans lyk dit asof die sektor vir Klein en Middelslagondernemings (KMO's) ’n agterstand teenoor ander nywerhede het wat betref die benutting van prestasiemeting met strategieë wat gebruik maak van ontwerpvaardighede soos ontwerpdenke. Navorsers in ontwikkelde ekonomieë het slegs beperkte aandag geskenk aan die bydraende rol van ontwerpdenke in prestasiemeting en -verbetering. Die meeste navorsing in hierdie dissiplines fokus tydens die ontwerpfase hoofsaaklik op die gebruik van ontwerpdenke, in plaas daarvan om dit deurgaans met die prestasie-metingsprosesse te integreer. Geïntegreerde prestasiemeting geniet egter nou toenemende internasionale aandag binne die KMO-konteks, weens die moontlike strategiese voordele van ontwerpdenke. Terwyl navorsing oor prestasiemeting egter in Suid-Afrikaanse KMO's groei, ontbreek daar nogtans praktiese perspektiewe. Dit is kommerwekkend, aangesien 'n gebrek aan kennis oor en begrip van prosesse wat tydens prestasiemeting gevolg word die KMO-sektor kan ontneem van die voordele van geïntegreerde denke vir organisatoriese volhoubaarheid. Empiriese data is van veertien KMO's ingesamel deur die gebruik van semi-gestruktureerde onderhoude, gevalle- en dokumentêre-ontleding, asook fokusgroepbesprekings wat met eienaarbestuurders gevoer en daarna ontleed is. Die bevindinge dui aan dat beide kontekstuele en konseptuele faktore tot prestasies van ’n onderneming bydra en dat begrip vir die prosesse en werksverrigting, asook die uitvoering en opsporing van die uitwerking daarvan op prestasiemeting, noodsaaklik is. Vier prosedurefases van 'n geïntegreerde prestasiemetingsraamwerk het uit hierdie ontleding het na vore gekom, naamlik pre-strategiebeplanning, strategiebeplanning, strategie-implementering en post-strategie implementering. Hierdie fases veroorsaak aksies wat interaksie tussen leierskap en belanghebbendes lei en ondersteun, en moedig iterasie tussen denke, strewe en die werklike ontdekking van sleuteldrywers aan om prestasie te monitor, verbeter en verander. Die bevindings dui daarop dat die integrasie van prestasiemeting moontlik is met ’n tipe gebalanseerde telkaart en sommige ontwerpverwante denkbeginsels wat aangekweek word in watter proses ook al beskou word as die natuurlike om te konfigureer, verbeter en ontwikkel deur hierdie iterasie tussen denke en aksie. Die implikasies sluit dus die behoefte in van ’n onderneming deur KMO's om prestasiemetingsinisiatiewe in hul huidige praktyke te fasiliteer. Daarbenewens moet die eienaars of bestuurders en beleidmakers oorweging skenk aan maniere om te help en ’n rol te speel in die bevordering en verbetering van KMO’s se vermoëns om prestasiemeting vir volhoubaarheid te integreer / College of Accounting Sciences / D. Phil. (Accounting Sciences)

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)