Abstracts in English, Afrikaans and Northern Sotho / Many individuals spend their working lives attempting to accrue financial resources to sustain them beyond their retirement. The challenge in professional sport is that a professional athlete’s career is often relatively short with various risks that could end it prematurely. In addition, there are various reasons why professional athletes find it challenging to transition to a vocational career after their sporting careers end. This highlights the importance for professional athletes to attain a high level of financial literacy from a young age. Actor-network theory (ANT) provided a suitable theoretical frame for this study by considering the information that could flow in a network around a professional athlete in pursuit of sound financial decisions. This study first developed a framework for the financial literacy skills required by professional athletes in pursuit of sustainable financial well-being. For this purpose, semi-structured face-to-face interviews were conducted with 27 interviewees. ANT was applied to guide the selection of interviewees from a network of influencers that could guide a professional athlete’s financial decisions. The results of these interviews and the open-ended responses provided the basis for the contributed framework. The second part of this multi-layered study was aimed at developing an artefact or research instrument to assess the financial literacy of professional athletes. Design science research provided the overarching research design for this qualitative study with a second round of interviews held with 10 interviewees from the list of interviewees consulted for the first part of the study. The 10 interviewees were purposively selected after taking the primacy of ethical considerations around research into consideration. The developed instrument may be used as it is, or adapted or extended for research beyond the limits of this study. This study could be valuable in assisting professional athletes to avoid financial distress after their sporting careers end. The study will also be of interest to sport governing bodies, the leadership of professional sports clubs, sports agents, legal advisors, accountants, tax experts, financial planners and other financial advisors to improve their understanding of the financial needs and current levels of financial literacy amongst professional athletes. / Tallose werkende mense spaar lewenslank vir hulle aftrede. Die loopbane van professionele sportlui is taamlik kort en boonop kan verskeie risiko’s voortydig 'n einde aan 'n sportloopbaan maak. Om verskeie redes sukkel professionele sportlui buitendien om die beroepswêreld ná ʼn sportloopbaan te betree. Daarom is dit noodsaaklik dat hulle finansieel geletterd raak terwyl hulle nog jonk is. Die speler-netwerkteorie (SNT) bied 'n geskikte teoretiese raamwerk vir hierdie studie aangesien dit toegespits is op die inligting wat deur 'n netwerk om professionele sportlui wat verstandige finansiële besluite nastrewe, vloei. Ten eerste is 'n raamwerk ontwikkel vir die finansiële vaardighede waaroor professionele sportlui vir volhoubare finansiële welstand moet beskik. Hiervoor is halfgestruktureerde onderhoude van aangesig tot aangesig met 27 ondervraagdes gehou. Op grond van SNT is die ondervraagdes gekies uit 'n netwerk van beïnvloeders wat professionele sportlui se finansiële besluite kan bepaal. Die raamwerk het berus op die uitslag van hierdie onderhoude waarin oop vrae gestel is. In die tweede gedeelte van hierdie gelaagde studie is 'n artefak of navorsingsinstrument ontwikkel waarmee die finansiële geletterdheid van professionele sportlui getoets kan word. Die oorkoepelende navorsingsontwerp vir hierdie kwalitatiewe studie is aan wetenskaplike ontwerpnavorsing ontleen. 'n Tweede ronde onderhoude is met 10 van die 27 ondervraagdes in die eerste ronde onderhoude gevoer. Die 10 ondervraagdes is doelbewus ná inagneming van die voorrang van etiese navorsingsoorwegings gekies. Hierdie instrument kan óf onveranderd gebruik word óf aangepas word vir navorsing wat buite die perke van hierdie studie val. Hierdie studie kan voorkom dat professionele sportlui ná 'n sportloopbaan in finansiële nood verkeer. Dit kan ook sportbeheerliggame, die bestuurders van beroepsportklubs, sportagente, regsadviseurs, rekenmeesters, belastingdeskundiges, finansiële beplanners en ander finansiële adviseurs help om die finansiële behoeftes van professionele sportlui en hulle vlak van finansiële geletterdheid beter te begryp. / Batho ba bantši ba tšea maphelo a bona ka moka a ge ba šoma ba leka go hwetša methopo ya ditšhelete ka nepo ya gore e ba tšwetše pele ka bophelo go ya go ile le ka morago ga ge ba rotše modiro. Tlhohlo ka mo papading ye ya sephrofešenale ke gore mošomo wa motšhabeši wa diatleletiki gantši ke o mokopana kudu ebile o na le dikotsi tše mmalwa tšeo di ka o fedišago e sa le ka pela. Godimo ga fao, go na le mabaka a mmalwa gore ke ka lebaka la eng batšhabeši ba diatleletiki ba hwetša go le boima go fetogela go mošomo wa diatla ka morago ga ge mošomo wa bona wa dipapadi o fedile. Se se laetša bohlokwa bja gore batšhabeši ba diatleletiki ba fihlelele maemo a godimo a tsebo ya ditšhelete ba sa le ba bannyane. Teori ya mabapi le tirišano ya bakgathatema (ANT) e fane ka motheo wa maleba wa teori go dinyakišišo tše ge go lebeletšwe tshedimošo yeo e ka welago ka go netweke mabapi le motšhabeši wa diatleletiki ge a nyaka go tšea dipheto tšeo di kwagalago ka ga ditšhelete. Tlhako ye e thomile ke go hlamelwa mabokgoni a tsebo ya ditšhelkete ye e nyakegago go batšhabeši ba diatleletiki ba phrofešenale ge ba nyaka go phela gabotse ditšheleteng go ya go ile. Ka lebaka le, dipoledišano tša motho ka motho tšeo di hlametšwego gore bao ba botšišwago dipotšišo ba fetole ka tokologo di ile tša swarwa le baarabi ba 27. ANT e dirišitšwe go hlahla kgetho ya bao ba botšišwago dipotšišo go netweke ya bahuetši bao ba ka hlahlago diphetho tša ditšhelete tša motšhabeši wa diatleletiki. Dipoelo tša dipoledišano tše le diphetolo tšeo di sa fego moarabi di fane ka motheo wa tlhako ye. Karolo ya bobedi ya dinyakišišo tše tša dikgato tše ntši e be e ikemišeditše go hlama bokgabo goba setlabelo sa dinyakišišo sa go fihlelela tsebo ya ditšhelete ya boradiatleletiki ba phrofešenale. Dinyakišišo tša mahlale tšeo di hlangwago di fane ka tlhamo ya dinyakišišo yeo e akaretšago ya dinyakišišo tše tša boleng gomme karolo ya bobedi ya dipoledišano tšeo di swerwego le bao ba botšišwago dipotšišo ba 10 go tšwa lenaneong la bao ba botšišwago dipotšišo bao ba botšišitšwego dipotšišo ka karolong ya mathomo ya dinyakišišo. Bao ba botšišwago dipotšišo ba 10 ba kgethilwe ka maikemišetšo ka morago ga go hlokomela bohlokwa bja maitshwaro mabapi le dinyakišišo tše di dirwago. Setlabelo seo se hlamilwego se ka šomišwa ka fao se lego ka gona goba sa fetošwa goba sa oketšwa go tla go šomišwa ka dinyakišišong tša ka morago ga tše. Dinyakišišo tše di ka no ba mohola go thuša batšhabeši ba diatleletiki go efoga kgatelelo ya monagano ye e bakwago ke mathata a ditšhelete ka morago ga ge mošomo wa bona wa dipapadi o fedile. Dinyakišišo tše gape di ka ba tša kgahlego go makgotlataolo a dipapadi, go boetapele bja ditlelapo tša dipapadi tša phrofešenale, go badiredi ba tša dipapadi, go baeletši tša molao, go balekodi ba dipuku tša ditšhelete, go ditshebi tša motšhelo, go babeakanyi ba ditšhelete le go baeletši ba bangwe ba ditšhelete ka nepo ya go kaonafatša kwešišo ya bona ya dinyakwa tša ditšhelete le go maemo a bjale a tsebo ya ditšhelete gareng ga bašhabeši ba diatleletiki ba phrofešenale. / Financial accounting / D. Phil. (Accounting Sciences)