Thesis (MBA)--Stellenbosch University, 2001. / Please refer to full text for abstract.

Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: Managing any government institution has become increasingly complicated as the requirements for accountability, streamlined operations and greater flexibility have multiplied. Being a government institution but at the same time an institution of higher education, managing the Faculty of Military Science becomes a daunting task. It requires sophisticated approaches for implementing strategy and measuring performance. Employees are asked to change how they view their work and focus on results, not activities. While not asking the impossible, it is a challenging task. Formal accountability for outcomes down the line has simply not been a marker of the bureaucratic culture. As leadership looks for ways to support employees in this transition, it is vital that a comprehensive management system is deployed. For employees to focus on the outcomes of their individual performance, they must: • understand what the standards for organisational performance are; • participate in measuring how well those standards have been met; and • be responsible for finding ways to improve organisational performance. The Balanced Scorecard can help. This approach is one that is gaining currency as an easy to use and accessible process for measuring organisational effectiveness. It can be applied at any level and any type of organisation. The objectives and measures for the Balanced Scorecard are derived from the organisation's vision and strategy. These objectives and measures describe the progress of the organisation from four perspectives. These perspectives can vary from organisation to organisation and in the case of the Faculty of Military Science they include, the stakeholder perspective, the customer perspective, the internal processes perspective and the learning and growth perspective. It is a balanced model, because the measures represent an equilibrium between external measures for stakeholders and customers, and internal measures of business processes and learning and growth. The construction of the Balanced Scorecard is a systematic process, which ensures that the organisation's objectives and measures are made clear and that there is consensus in this regard. The success of the process depends on the participation of top management. The most important person in the process is the leader or "architect. A Balanced Scorecard can be constructed in 16 weeks, with high involvement of the leader in the beginning of the process. The Balanced Scorecard must be used as a strategic management system. It helps to clarify and to gain consensus about vision and strategy of the organisation, which should be communicated throughout the organisation. It is also useful in the establishment of objectives for each employee, the allocation of resources and the alignment of strategic initiatives, This study is directed towards the relevant literature on the Balanced Scorecard and the possible use thereof as a management system in an institution for higher education, specifically the Faculty of Military Science. To this end a thorough literature study was undertaken, focusing on the origins of the Balanced Scorecard, the developing and implementation thereof as well as the Balanced Scorecard as a strategic management system. The study further determined the applicability of the Balanced Scorecard to institutions for higher education, looking at the University of California, San Diego, as an example. In the final instance a Balanced Scorecard is proposed for the Faculty of Military Science, with certain recommendations. / AFRIKAANSE OPSOMMING: Toenemende druk op staatsinstellings om meer aanspreeklikheid te aanvaar, aktiwiteite meer vaartbelyn uit te voer en om meer buigsaam in hul optrede te wees, veroorsaak dat die bestuur van sulke instellings toenemend kompleks begin word. Die bestuur van die Fakulteit Krygskunde, 'n staatsinstelling, maar ook 'n instelling vir hoër onderwys, bied dus 'n geweldige uitdaging. Dit vereis daarom 'n gesofistikeerde benadering tot die implementering van 'n strategie en die meet van prestasie. Van werknemers word verwag om hul siening van werk te verander deur te fokus op resultate eerder as op aktiwiteite - 'n uitdaging op sy eie. Aanspreeklikheid vir die bereiking van resultate op lae vlakke in 'n staatsinstelling was nog nooit deel van 'n burokratiese kultuur nie. Vir leierskap om werknemers met hierdie aanpassing te ondersteun, is 'n omvattende bestuurstelsel nodig. Vir werknemers om te fokus op die uitkomste van hul individuele prestasies, moet hulle: • die prestasiestandaarde van die organisasie verstaan; • deelneem om te bepaal tot watter mate die standaarde bereik is; en • verantwoordelikheid neem om te bepaal hoe die prestasie van die organisasie verbeter kan word. Dit wat 'n organisasie meet en hoe die resultate daarvan gekommunikeer word lewer 'n sleutel bydrae t.o.v die voortdurende verbetering van prestasie deur die werknemers. Die "Balanced Scorecard" kan op hierdie gebied 'n groot bydrae lewer. Dit is 'n benadering wat wye veld wen as 'n eenvoudige en toeganklike proses om die effektiewiteit van 'n organisasie te meet. Die benadering kan op enige vlak en enige tipe organisasie toegepas word. Die doelwitte en maatstawwe vir die "Balanced Scorecard" word direk afgelei uit die organisasie se visie en strategie. Hierdie doelwitte en maatstawwe beskryf die organisasie se vordering uit vier perspektiewe. Hierdie perspektiewe kan wissel van organisasie tot organisasie en in die geval van die Fakutteit Krygskunde sluit dit in, die belanghebber perspektief, die kliente perspektief, die interne prosesse perspektief en die leer- en groeiperspektief. Die model word as gebalanseerd beskou omdat dit 'n ewewig tussen die eksterne maatstawwe (vir aandeelhouers, belanghebbers en kliente) en interne maatstawwe (besigheidsporosesse en leer- en groeifasette) handhaaf. Die bou van 'n "Balanced Scorecard" is 'n sistematiese proses, wat konsensus en duidelikheid met betrekking tot die organisasie se doelwitte en maatstawwe verseker. Die sukses van die hele proses berus egter op die ondersteuning en deelname van die topbestuur. Die belangrikste persoon in die hele proses is die leier of "argitek". 'n "Balanced Scorecard" kan binne 16 weke voltooi word, met die leier se betrokkenheid baie hoog aan die begin van die hele proses. Die "Balanced Scorecard" moet as 'n strategiese bestuurstelsel gebruik word. Dit kan help om die visie en strategie duidelik te stel en om konsensus daaroor te bereik. Dit moet aan die hele organisasie gekommunikeer word. Dit is verder nuttig in die opstel van doelwitte vir elke werknemer, die allokasie van hulpbronne en die rig van strategiese inisiatiewe. Hierdie studie is gerig tot die relevante literatuur t.o.v die "Balanced Scorecard" en die potensiele gebruik daarvan as 'n bestuurstelsel by 'n instelling van hoër onderwys, en spesifiek die Fakulteit Krygskunde. 'n Deeglike literatuurstudie is gedoen oor die oorsprong van die "Balanced Scorecard", die ontwikkeling en implementering daarvan, asook die aanwending van die "Balanced Scorecard" as 'n strategiese bestuurstelsel. Die studie het ook die toepaslikheid van die "Balanced Scorecard" ondersoek deur te verwys na die Universiteit van Kalifornie, San Diego as 'n voorbeeld. In die finale instansie word 'n "Balanced Scorecard" voorgestel vir die Fakulteit Krygskunde met sekere aanbevelings.

A research report submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, in partial fulfilment of the requirements for the degree of Master of Science in Engineering. 19 September 2016. / High manufacturing competitiveness in South Africa has the potential to contribute towards mitigating the poor economic performance and high unemployment rate prevailing in the country. However, manufacturing competitiveness is lacking, majorly due to labour productivity issues that are idiosyncratic to South Africa. One of the dilemmas is how to increase manufacturing productivity without major capitalisation, as doing so usually leads to redundancy and retrenchment of employees. A possible solution is to implement manufacturing performance improvement programmes without major capital investment (or capital-labour substitution). Although various programmes exist and are successful elsewhere in the world, these have been found to fail in South African firms due to implementation challenges. This study assesses the results from implementing a manufacturing performance improvement programme called Integrated Work Systems (IWS) in a South African factory of a multinational company (ABC). IWS has already proven successful in the multinational’s factories in other parts of the world. The study aims to determine the critical success-factors and develop a framework for the successful implementation of such a programme in South Africa. Implementation of IWS in ABC SA’s factory was found to be successful in delivering breakthrough results in efficiency and throughput. Critical success-factors established through surveying relevant employees and management in ABC SA were related to the timing and planning of the programme, standardisation of work, regular reviewing and use of leading KPIs, having specific implementation resources and the nature of leadership involvement. The critical success-factors found in ABC SA’s implementation were used as a basis for presenting a framework to guide practitioners in implementing manufacturing improvement programmes that aim to deliver higher levels of sustainable performance and improved shop-floor culture. / MT2017

Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2017. / FAU Electronic Theses and Dissertations Collection

[Truncated abstract] The focus of this thesis is to investigate the meaning and measurement of business success for owner-operators of Small and Medium Enterprises (SMEs). Taking a first step towards a greater understanding of SME performance, the study develops an instrument specifically designed to measure the business goals and objectives of SME owners. This development is based on a combination of a: literature search; quantitative analysis of a secondary data set of the goals and expectations of Australian retailers; qualitative (focus group) study of West Australian SME principals; and quantitative (mail survey) study of West Australian SME principals. Both these primary data studies used SME principals from a wide variety of industries . . . Tests of the power of the SOS to account for differences in economic performance revealed that the SOS significantly increased understanding of variations in owner returns and profitability and had a limited capacity to explain differences in revenue growth and staff revenue productivity. SOS satisfaction was found to describe differences in owner-operators’ perceptions of business success significantly better than objective measures of economic return. It is expected that such knowledge will help subsequent research develop an understanding of how SME onwer-operators modify their expectations of economic return for the utility they gain from their working life.

Thesis (MMil)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: Organisations need assurance that strategy is executed as planned and objectives are met, when matching organisational capabilities with the opportunities in the market. Control can give management such an assurance and is ultimately the responsibility of management. It is not however only management that may be interested with proper control in an organisation, all stakeholders wants some degree and form of control to safeguard their interest in an organisation. Management has a daunting task on their hands to ensure an organisation achieve its objectives as effectively, efficiently and economically as possible, while keeping all stakeholders informed and happy. Vast amounts of resources will be used to achieve objectives and management needs to strike a balance between protection of these resources and empowering employees to utilise these resources. A balance between the control systems over the different resources must also be in place. Management needs to have a balanced focus regarding the measurement of activities and behaviour relating to specific objectives, due to the time, cost, quality and innovation effects of control systems. A balance between costs and benefits of control systems must also be obtained. Control needs to be integrated as part of the management process to ensure optimal achievement of objectives. A holistic approach towards control and the usage of a sound control environment combined with relevant, organisational specific control systems that are flexible can ensure balance of control. All employees of an organisation have control responsibilities and must give inputs in the control process. Employees must view control as an aid and not as a stumbling block, when trying to achieve objectives. Management must be empowered and empower employees to have the relevant knowledge regarding control and control systems that can be used, when to use them and how to use them. These control systems must be continuously improved to ensure sustained, optimal achievement of objectives. / AFRIKAANSE OPSOMMING: Organisasies benodig versekering dat strategie uitgevoer word soos beplan en dat doelwitte bereik word, wanneer die organisasie se vermoë gepas word teen geleenthede in die mark. Beheer kan vir bestuur so 'n versekering gee en is eintlik bestuur se verantwoordelikheid. Dit is egter nie net bestuur wat belang kan stel in voldoende beheer nie, maar alle belanghebbers soek 'n mate en vorm van beheer oor 'n organisasie, om hul belange te beskerm. Bestuur het 'n uitdagende taak op hande om te verseker dat doelwitte doeltreffend, doelmatig en ekonomies bereik word, terwyl alle belanghebbers ingelig en gelukkig gehou word. Groot hoeveelhede hulpbronne word gebruik om doelwitte te bereik en bestuur moet 'n balans verkry tussen die beskerming van hulpbronne en die bemagtiging van werkers in die aanwending van die hulpbronne. 'n Balans tussen die beheer stelsels oor die verskillende hulpbronne moet ook in plek wees. Weens die tyd, koste, kwaliteit en innovasie effek van beheer moet bestuur 'n gebalanseerde fokus hê rakende die meting van aktiwiteite en gedrag betreffende spesifieke doelwitte. 'n Balans tussen die kostes en voordele van beheerstelsels moet ook verkry word. Beheer moet 'n ge-integreerde deel van die bestuursproses wees om optimale doelwit bereiking te verseker. 'n Holistiese benadering rakende beheer en die gebruik van 'n voldoende beheer omgewing, gekombineer met relevante, organisasie spesifieke beheer stelsels wat buigsaam is, kan balans van beheer verseker. Alle werkers in 'n organisasie het beheer verantwoordelikhede en moet insette verskaf in die beheer proses. Werkers moet beheer as 'n hulpmiddel ag en nie 'n struikelblok nie, wanneer doelwit bereiking nagestreef word. Bestuur moet bemagtig wees en werkers bemagtig om oor die nodige kennis rakende beheer en beheer stelsels te beskik, watter beheer stelsel gebruik kan word, wanneer om dit te gebruik en hoe om dit te gebruik. Die beheer stelsels moet aaneenlopend verbeter word om volgehoue, optimale doelwit bereiking te verseker.

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2015. / The main aim of this study was to assess the effectiveness of the PMS applied by the SAPS, using the case of Nyanga Metropole. The primary objective of this study was to assess the effectiveness of employee performance management systems at the SAPS, in the Western Cape Province. The secondary objective of this study is to understand and investigate challenges experienced by SAPS while the PMS is implemented. To determine the existing practice and awareness of performance appraisal. To measure cooperation and coordination among members and other partners which will therefore assist in connecting jurisdictional tensions and prevent conflicts amongst members of SAPS and the community. To recommend workable approaches for improving the PMS, and suggest the performance management programmes that should be implemented and monitored for support of the SAPS. The rationale for selecting Nyanga was because it is a less developed location and also has a high poverty rate and lots of crime, which lead to affecting police member’s performance. The study employed mixed methods where data was triangulated between qualitative and quantitative sources. Mixed methods research provides strengths that offset the weaknesses of both quantitative and qualitative research. Mixed methods research provides more evidence for studying a research problem than either quantitative or qualitative research alone (Creswell, 2009: 12-13).

Submitted in fulfillment of the requirements for Degree of Master of Management Sciences: Human Resource Management, Durban University of Technology, Durban, South Africa, 2017. / The study presented in this thesis is centred around three research questions: (1) How have labour standards changed in South Africa over time? (2) What is the relationship between labour standards and performance? (3) What is the causal direction of the relationship between labour standards and performance? In addition to these questions the study tests the hypothesis that there is a relationship between retail performance and labour costs. To address the research questions and to test the hypothesis the study empirically examines South African labour productivity and labour costs data covering the years 1970-2014. The study utilises 184 data points pulled from 1967 to 2014. Analysis is done using the linear regression method (OLS), Ordinary Least Squares and error correction time series model. The study highlights the connectedness between productivity, performance and labour standards within the South African context. Productivity is used through-out the document as a proxy for performance. The findings show that labour costs drive (performance) in the retail sector. The study also showed that there is statistically significant and positive relationship between labour standards and performance. The policy implications of this study is prioritisation of incentives that are tied to labour standards that motivate employees in the retail sector. / M

The aim of the study was to analyse the framework for measuring parliamentary performance in South Africa. The researcher wanted to assess the current system challenges and gaps for measuring performance of the Parliament of the Republic of South Africa with special reference to the core business of Parliament and to provide a performance management model and tools that can be adopted by Parliament to address the core business of Parliament challenges and problems. In this study, relevant literature was reviewed. The researcher dwelled on the concept of performance management, historical perspective, elements of performance management and benefits derived from the system. The critical issue that was discussed under this section was the comparison amongst countries. It was evident that there are countries that are measuring both administrative and political arm of government. The data collection instruments that were used were questionnaires and interviews. Questionnaires were distributed to The Secretariat to the National Parliament, Chief Directors, General Managers and Senior Managers. Interviews were held with Presiding Officers: Speaker, Deputy Speaker, Chairperson of Chairpersons, and Deputy Chairperson of Chairpersons, Chief Whips, Whips of Committees and Chairpersons of Committees. A thematic analysis was employed and the Statistical Package for the Social Sciences (SPSS) was used. After analysing the data, the researcher arrived at conclusions and thereafter suggested recommendations. The researcher proffered a model by examining different best models of the world and selecting some of those components. The model indicates performance outcomes, which are; accountability, responsiveness, representativity, transparency and impact as well as parliamentary mandates, which are the Constitutional mandates in a matrix.

Thesis (D. Tech.) -- Central University of Technology, Free State, 2007 / Success in today’s competitive business environment demands innovative approaches. Organisations must be able to react effectively and make informed decisions in order to be in the best position to take advantage of collaborated business opportunities in the organisation’s external network. The results of strategic decisions are affected by the strategic choices that are made and how successfully those objectives are implemented. In many cases the strategies have mediocre success or fail to achieve what they set out to do due to the failure to formulate and implement strategies that enhance the development of a sustainable competitive advantage in the long term. The case study organisation, MultiChoice Africa (Pty) Limited, serves as an example in understanding the knowledge base imperative in utilising strategic management instruments such as Kaplan and Norton’s (1996a: 8-18, 224-292) Balanced Scorecard to guide leadership in creating real-time value, thereby creating a sustainable competitive advantage. Balanced Scorecards have largely been developed and applied to internal managerial purposes, though they are seldom used for external marketing. The purpose of this research was to evaluate the strategic value of the Balanced Scorecard in the networked economy, utilising a case study design by following a phenomenological paradigm approach. The outcome was based on a pre- and postanalysis of the implementation of the Balanced Scorecard within the case study organisation, focusing on the perceived value towards overcoming the barriers to strategy implementation, developing a competitive advantage and sustaining this advantage. Sustainability was specifically defined and tested against the environment and ethical behaviour as the results indicated that a link exists between sustainable competitive advantage and the appropriate utilisation of the Balanced Scorecard. Research results suggest that respondents appear to be enthusiastic and have started the process of transforming the organisation into a ‘Balanced Scorecard organisation’. The main advantages included an increased awareness of vision, linking operational tasks to strategic employees’ participation and flexibility. Shortcomings, on the other hand, included the perceived lack of contribution of the Balanced Scorecard to the final outcome as well as to the transformation process. A number of limitations were evident in the design, deployment and utilisation of the Balanced Scorecard in overcoming the barriers to strategy implementation and how to gain a sustainable competitive advantage in the networked economy. Important aspects surrounding employees and stakeholders were also highlighted as the design of the case study organisation’s original Balanced Scorecard is based on its value chain. However, due to the networked economy and its implications for the organisation, the Balanced Scorecard architecture should be modified to make provision for a networked design. These modifications should incorporate additional constructs that need to be taken into consideration when creating larger networks and establishing collaborative communities of practice. Key to the organisation’s future strategic value and intent is the successful implementation of change management (transformation) as a driver into the application of the Balanced Scorecard in the networked economy. Insight gained was used to propose a theoretical model based on global business landscape demands, utilising new and innovative strategies and business model architectures that require the convergence of aggregated metrics of all role players in the borderless network, as outlined in the ‘Networked Balanced Scorecard’ theoretical model. The theoretical model outlines how organisations can reform and integrate their Balanced Scorecards to support strategy formulation, implementation and control. It therefore supports sustainable competitive advantage and is based on embracing components of competitive intelligence and collaboration in the networked economy. It is thus suggested that organisations can no longer implement sustainable competitive advantage strategies in isolation, but need to focus on organisational development strategies that encapsulate the network concomitance structure and architecture, thereby attaining the new value proposition for strategic intent.