Study project (MBA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: This assignment tries to provide insight into the reasons required for the formulation of sustainability performance indicators. It develops two sets of performance indicators for government and business respectively, to be used in an attempt to create a sustainable South Africa. It is approached in a very distinctive manner with two specific focus areas. Firstly, it examines the requirements of government, as this allows for the creation of a foundation upon which business can prosper, and examines the requirements with which to create this foundation. Secondly, once a sound foundation is laid, this paper examines the requirements of business that is believed to provide guidelines for shaping their sustainability. All this is done against a backdrop of the principles of good governance endorsed both internationally and in South Africa. / AFRIKAANSE OPSOMMING: Hierdie dokument probeer om lig te werp op die redes vir die formulering van prestasie aanwysers vir volhoubare ontwikkeling, en struktureer twee stelle aanwysers vir die regering en besighede, om hulle volhoubaarheid te ondersteun in Suid-Afrika. Daar is twee spesifieke fokusareas. Eerstens word verwys na die regering, en die vereistes waarop die fondasie gebou kan word waarop besighede kan floreer. Tweedens word gekyk na wat van besighede verlang word om verder volhoubare riglyne te omhels. Dit word alles gedoen teen die agtergrond van goeie regerings-en besigheidspraktyke, wat tans internasionaal en plaaslik beoefen word.

Thesis (MPA)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: The City of Cape Town has adopted the Balanced Scorecard as an organisational performance management system. Presently the system has only been implemented as a pilot project in the top three management levels of the organisation. The question then becomes one of how can individual obj ectives be aligned with the organisation's strategic objectives in this scenario. The purpose of this research is to propose a performance management model based on the Balanced Scorecard that aligns individual goals and objectives to those of the organisation. The study is in the form of a case study and specifically applies to the City of Cape Town Fire and Emergency Service. The foundation of the research is based on the creation of a sound theoretical base relating to organisational and individual performance management and the Balanced Scorecard. Once this understanding has been created the next step is to describe the development and implementation of the Balanced Scorecard project within the Cape Town context. This is the point of departure for the proposal of a Personal Scorecard performance management model. Data is to be collected via a process of semi-structured interviews and questionnaires. The information gained during the interviews created the framework within which the Personal Scorecard model was proposed. The questionnaire was used to pilot the main component of the Personal Scorecard model, namely the objective setting process. This created an opportunity to test the hypotheses made as the Personal Scorecard was developed. Once all of the components have been combined into the performance management model this research will be concluded with the presentation of recommendations relating to the knowledge gained during the model development process and alternative applications for the Personal Scorecard will be discussed. / AFRIKAANSE OPSOMMING: Die Stad Kaapstad het die "Balanced Scorecard" as 'n organisasie prestasie bestuursmeganisme aanvaar. Huidiglik is die meganisme net in die boonste drie bestuurs vlakke van die organisasie in gebruik geneem. Die kwessie wat geantwoord moet word is hoe individuele doelwitte met die van die organisasie versoen kan word in hierdie spesifieke scenario. Die doel van hierdie navorsing is om n prestasie bestuursmodel voor te stel wat op die "Balanced Scorecard" gebaseer is en individuele doelwitte met die van die organisasie versoen. Hierdie studie neem die vorm van 'n gevallestudie en is spesifiek gerig op die Stad Kaapstad Brand and Nooddienste. Die fondament van hierdie navorsing is gebaseer op die skepping van 'n sterk teoretiese basis met verband tot organisasie- en individuele prestasie bestuur en die "Balanced Scorecard". Die volgende stap is om die Balanced Scorecard ontwikkeling en uitvoering projek van die Stad te beskryf. Hierdie word die vertrekpunt vir die voorgestelde "Personal Scorecard" prestasie bestuursmodel. Data word versamel deur middel van semi-gestruktureerde onderhoude en vraelyste. Die inligting wat gedurende die onderhoude vesamel is het die raamwerk geskep waarin die "Personal Scorecard" voorgestel is. Die vraelyste is gebruik om die hoof bestanddeel van die "Personal Scorecard" model te loods namelik die doelwitstellendemeganisme. Hierdie proses het die geleentheid geskep om die hipotese wat gedurende die ontwikeling van die "Personal Scorecard" gemaak is, te toets. Na hierdie komponente gëintegreer is binne die prestasie bestuursmodel sal die navorsing afgesluit word met aanbevelings gebaseer op die kennis wat gedurende die modelontwikkeling proses versamel is en alternatiewe gebruike vir die "Personal Scorecard" sal bespreek word.

Thesis (MPA)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Local government in South Africa is mandated by legislation to develop an Integrated Development Plan (IDP) and a performance management system to direct and ensure the delivery of services to the communities that the municipalities serve. The implementation of performance management systems to plan, monitor and evaluate service delivery is not a new concept for the public sector. The development of the IDP and performance management system is an integrated process that requires municipalities to be able to align the planning, monitoring and evaluation processes. These processes should be undertaken to ensure that there is improved provision of service delivery. If planning processes fail to integrate performance management in the IDP and Service Delivery Budget Implementation Plan (SDIBP), monitoring and evaluation processes will not inform the affected municipalities on areas that must be improved to achieve better service delivery. In South Africa the importance of implementing a performance management system that is aligned with the IDP is enshrined in local government legislation. The implementation of the legislation to realise alignment is achieved through a systematic approach that starts with the way in which a municipality is institutionally arranged to promote performance, as well as the processes of developing the IDP as set objectives, key performance indicators and targets, and undertaking monitoring and evaluation processes to measure whether the IDP objectives and key performance indicators are achieved. The research is a case study reviewing the alignment of the IDP and performance management system of the Capricorn District Municipality (CDM). The study used purposive sampling and literature review to investigate the extent to which the IDP and performance management systems of CDM are aligned. The study recommends improvements that the CDM can implement to align the IDP and performance management system better based on the policy and legislative framework requirements for integrated development planning and performance management. It also suggests processes to develop the IDP and performance management system of the CDM and assesses the extent to which the CDM performance management system aligns with, and monitors and evaluates the IDP. / AFRIKAANSE OPSOMMING: Plaaslike regering in Suid-Afrika word deur wetgewing bemagtig om ‘n Geïntegreerde Ontwikkelingsplan [GOP] en prestasiebestuurstelsel te ontwikkel om rigting te gee en sodoende dienslewering aan die munisipaliteite wat hulle bedien, te verseker. Die implementering van prestasiebestuurstelsels om dienslewering te beplan, monitor en evalueer is nie ‘n nuwe konsep in die publieke sektor nie. Die ontwikkeling van die GOP en prestasiebestuurstelsel is ‘n geïntegreerde proses wat munisipaliteite in staat stel om die beplanning, monitering en evaluering in lyn met mekaar te stel. Hierdie prosesse moet onderneem word om verbeterde diensliewering te verseker. Indien beplanningsprosesse faal om prestasiebestuur te integreer met die GOP en die Dienslewering- en Begrotingsimplementeringsplan [DLBIP], sal monitorings- en evalueringsprosesse nie die betrokke munisipaliteit kan inlig rakende areas wat moet verbeter om beter dienslewering te bereik. In Suid-Afrika is die belangrikheid om ‘n prestasiebestuurstelsel te implementer wat in lyn is met die GOP, vasgelê in plaaslike bestuur wetgewing. Die implementering van die wetgewing om inskakeling te realiseer word bereik deur ‘n sistimatiese benadering wat begin by die manier waarop ‘n munisipaliteit institusioneel gerat is om prestasie te bevorder sowel as die prosesse vir ontwikkeling van die GOP as ‘n stel vasgestelde doelwitte, sleutel prestasie indikators en teikens en dan die moniterings- en evaluasieprosesse om te meet of die GOP doelwitte en sleutel prestasie indikators wel behaal is. Die navorsing is ‘n gevalle studie wat die integrasie tussen die GOP en prestasiebestuurstelsel van die Capricorn Distrik Munisipaliteit (CDM) ontleed. Die studie gebruik doelgerigte steekproewe en literêre oorsig om die omvang van integrasie tussen CDM se GOP en prestasiebestuurstels te ondersoek. Die studie beveel verbeterings aan wat die CDM kan implementeer om integrasie tussen die GOP en prestasiebestuurstelsel te verbeter, gebaseer op die beleid en wetgewende raamwerk vereistes vir geïntegreerde ontwikkelingsbeplanning en prestasiebestuur. Verder stel dit ook prosesse voor vir die ontwikkeling van die GOP en prestasiebestuurstelsel by CDM en bereken die omvang waartoe die CDM se prestasiebestuurstelsel inskakel met die GOP en dit ook moniteer en evalueer.

Thesis (MBA (Business Management))--Stellenbosch University, 2008. / Traditionally, organisational performance and efficiency measurements have been focused on cost containment. Today, however, performance measurement systems of world-class organisations are tailored to drive manufacturing and service business excellence. Quality is crucial for gaining a competitive advantage internationally. Quality award programmes promote quality awareness, recognise the quality achievements of companies and provide a platform for sharing successful quality management initiatives. Quality award frameworks form the foundation for developing business excellence models. Business excellence models are based on the premise that customer satisfaction, people (employee) satisfaction and impact on society are all achieved through leadership driving the policy and strategy, the people management, resources and processes, leading ultimately to excellence in business results. In this paper five of the most prominent international business excellence models are discussed. The success stories of companies that have implemented these models are looked at and the South African Excellence Model is compared with these five international models. The aim of the study is to analyse the South African Business Excellence Model as compared to international models such as the Deming Prize, the MBNQA, the EFQM, the AQA and the SQA. Case studies of two companies, Combine Cargo and Daimler Chrysler, are analysed with the aim of determining the shortcomings of the SAEM and the effects of the SAEM on business practices. Conclusions are drawn based on the experiences of these businesses, in order to verify the shortcomings and the effects of the SAEM. Lastly, the reasons for the failure of the SAEF and the SAEM are investigated and recommendations and guidelines are given for the revival of the SAEM and the promotion of quality in South Africa.

No abstract available.

by Chow Yue-Hin, Terence, Xie Ming-An. / Thesis (M.B.A.)--Chinese University of Hong Kong, 2003. / Includes bibliographical references (leaves 65-66). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF ILLUSTRATIONS AND TABLES --- p.v / Chapter / Chapter I --- INTRODUCTION --- p.1 / Chapter II --- BALANCED SCORECARD --- p.3 / Origin of Balanced Scorecard --- p.3 / What is Balanced Scorecard? --- p.5 / Four Perspectives of Balanced Scorecard --- p.4 / Strategy and Balanced Scorecard --- p.8 / Balanced Scorecard and traditional management --- p.11 / Chapter III --- DEVELOPING A BALANCED SCORECARD - GETTING STARTED --- p.14 / Preparation Tasks --- p.14 / Balanced Scorecard Team --- p.15 / Chapter IV --- PRESENT SITUATION IN THE RETAIL JEWELLERY INDUSTRY --- p.18 / Hong Kong Retail Jewellery Industry --- p.18 / Changes in the External environment --- p.19 / Company Background --- p.21 / Chapter V --- COMMENCEMENT OF BSC --- p.24 / Beginning Stage --- p.24 / Meetings --- p.27 / First Meeting --- p.28 / Second Meeting --- p.29 / Third Meeting --- p.30 / Fourth Meeting --- p.31 / Interviews --- p.32 / Executive Questionnaire --- p.34 / Finalizing Measures --- p.36 / Chapter VI --- CONCLUSION --- p.38 / Limitations of Balanced Scorecard Program --- p.38 / Chapter VII --- ACTION PLANS AND FUTURE OUTLOOK --- p.42 / Setting up Targets/Initiatives --- p.42 / Prioritizing different measures/initiatives --- p.43 / Creating a Balanced Scorecard Measure Dictionary --- p.43 / Feedback from employees --- p.44 / APPENDIX AND FIGURES --- p.46 / BIBLIOGRAPHY --- p.65

No abstract available.

[Truncated abstract. Please see the pdf version of the abstract for the complete text.] This study examines the 'happy-productive worker' thesis, by investigating the impact of job-related affective well-being and intrinsic job satisfaction on managers' performance. The fundamental goal of the research was to establish which indicators of managers' affective well-being and intrinsic job satisfaction predict dimensions of their contextual and task performance. A critique was undertaken of the substantial literature on affective well-being, intrinsic job satisfaction and managers' performance. Key theoretical developments were integrated to provide linkages between the conceptual bases of these constructs. Warr's Vitamin Model was identified as the most comprehensive synthesis of research and theories into affective well-being. Evidence has emerged to suggest that managers' job performance comprises both contextual and task performance domains. Decades of research have been unable to establish a strong link between job satisfaction and performance. Affect has rarely been used as a predictor of managers' job performance outcomes. Despite mixed empirical evidence, there is support in the literature to suggest that a relationship exists between affective well-being, intrinsic job satisfaction and managers' performance. A series of ancillary research questions, underscoring the main goal of the study, were developed from the gaps identified in the literature to establish if there was an association between managers' affective well-being, intrinsic job satisfaction and their contextual and task performance. To what extent does affective well-being and intrinsic job satisfaction determine different dimensions of managers' contextual and task performance? Does the construct of managers' performance consist of the two dimensions, contextual and task performance? Does positive affective well-being result in enhanced managers' performance, and is poor affective well-being detrimental to managers' performance? These research questions were formed into hypotheses for testing. Questionnaire items were derived from the literature to establish the affective well-being and intrinsic job satisfaction scales. Managers' contextual and task performance scales were developed through an analysis of the literature. Questionnaire items were further refined using feedback from expert reviewers and a pilot survey. A cross-sectional survey was administered to managers (n=1,552) from a range of occupational groupings in 19 Western Australian private, public, and third sector organisations. A total of 400 useable questionnaires was returned, representing a response rate of 26%. Self-report data were used to measure affective well-being and intrinsic job satisfaction, while superiors' ratings provided an evaluation of managers' contextual and task performance. An empirical methodology was used to test the hypotheses to enable the research questions to be answered and to suggest a Partial Model of Managers' Affective Well-being, Intrinsic Job Satisfaction and Performance. Answering the research questions required the development of an instrument to measure the structure of managers' contextual and task performance. An 8- dimensional measurement model of managers' performance, derived from the survey data, was tested by exploratory and confirmatory factor analysis to differentiate the structure of managers' contextual and task performance. The performance construct was operationalised in terms of four contextual dimensions (Endorsing, Helping, Persisting, Following) and four task dimensions (Monitoring, Technical, Influencing, Delegating). These dimensions were confirmed through multi-sample analysis and cross-validation techniques of managers' and superiors' ratings (n = 200 and n = 125). Canonical correlation and standard multiple regression were used to analyse the linear combination of managers' affective well-being and intrinsic job satisfaction with contextual and task performance. Indicators of affective wellbeing and intrinsic job satisfaction were found to predict dimensions of managers' performance, irrespective of whether the performance scores were from self-report or superiors' ratings. A large amount of the variance of managers' performance was explained by affective well-being and intrinsic job satisfaction. Affective well-being selfreport (Positive Affect, Intrinsic Job Satisfaction) was found to be positively associated with a dimension of superiors' reports on task performance (Influencing). Positive associations for dimensions of affective well-being selfreport (Positive Affect, Anxiety and Relaxation) were also found to be negatively associated with dimensions of superiors' reports on managers' task performance (Monitoring) and contextual performance (Following) that was also negatively associated with the task performance dimension (Technical). As predicted, positive affective well-being was related to enhanced managerial performance, whereas diminished affective well-being indicated poorer performance.

M.Com. (Financial Management) / Mergers and acquisitions (M&A) is a thoroughly researched area in finance. However, some basic concerns still remain unresolved such as the measurements of corporate performance post M&A (Agrawal, Jaffe & Mandelker, 1992:1605. In this study, the impact of M&A on corporate performance of South African listed companies in the financial sector was investigated. The primary goal was to determine if corporate performance post M&A does actually change. Share price studies have had little success in relating the gains in equity value of M&A to improvements in subsequent corporate performance (Healy, Palepu & Ruback, 1992:136). Therefore, an accounting study approach was applied to determine if corporate performance changes post M&A. The accounting study utilised a quantitative approach that follows a quasi-experimental research design. This involved statistical testing to examine the accounting data of companies before (pre-testing) and after (post-testing) the M&A, to determine a change in corporate performance. Accounting ratios were applied as performance indicators and consisted of: inflation adjusted return on assets, inflation adjusted return on equity, operating profit margin and return on capital employed. None of the performance indicators indicated a statistical significant change between pre and post M&A performance. It was concluded that the sample of financial companies that engaged in M&A did not experience a significant change in corporate performance within their first financial year post M&A.

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)