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)

Although the development of critical thinking in students is not an easy task, it is becoming increasingly more vital. Students need to be able to think critically to thrive in the 21st century workplace. The auditor of the future must adapt to a fast-changing, technologydriven world where critical thinking capabilities provide the ability to solve unstructured problems, analyse and interpret information, make informed decisions and interrogate information. With claims that the auditing profession is not delivering entry-level chartered accountants with the necessary skills and competencies to truly add value to auditing clients, the onus is on educators to develop critical thinking in their students. As critical thinking is a complex concept with multiple dimensions, imparting this skill to students is an intricate process. Technology-based educational interventions which include simulations, virtual reality and games can provide effective platforms for developing critical thinking. However, educators are often hesitant to use these technologies and uncertain how to instill critical thinking in students. It is therefore clear that educators need guidance and require a robust, holistic framework for critical thinking development through technology-based educational interventions. The primary objective of this study was to propose such a conceptual framework that would provide guidance to educators in addressing the growing need for auditors with welldeveloped critical thinking capabilities. To arrive at this conceptual framework, more insights into the conceptualisation and development of critical thinking were required. These insights set the foundation for a preliminary, literature-based, conceptual framework. To validate the concepts and relationships proposed in this preliminary framework and to provide insights into additional concepts and relationships, the perspectives of three groups of participants were obtained using an Interactive Qualitative Analysis (IQA) design. Concepts in the final conceptual framework included studentrelated factors, educator-related factors, design and development considerations, technology-based enabling tools, collaboration among stakeholders and disciplines, the learning process, ethics, globalisation, auditing content, critical thinking and other learning outcomes associated with critical thinking, constructivism and characteristics of critical thinking instruction. The end product is a novel, integrated and robust conceptual framework aimed at the development of critical thinking in auditing students through technology-based educational interventions. This framework provides a structure to the complex nature of critical thinking development. The acquisition of critical thinking capabilities is, however, not a once-off, linear event. The framework and its individual concepts and relationships should thus be seen as part of a continuous process of critical thinking growth. / Hoe moeilik dit ook al mag wees om studente te leer om krities te dink, dit word toenemend noodsaaklik. In die 21e eeu vereis die werkplek immers kritiese denke van studente. Die aspirantouditeur moet by ʼn snel veranderende, tegnologies gedrewe wêreld kan aanpas deur krities te dink om ongestruktureerde probleme op te los, inligting te ontleed, te vertolk en te betwyfel, en om ingeligte besluite te neem. Aangesien ouditeursfirmas kla dat jong geoktrooieerde rekenmeesters nie oor die nodige vaardighede beskik nie, het opvoeders die verantwoordelikheid om studente krities te leer dink. Omrede kritiese denke ʼn komplekse konsep met veelvuldige fasette is, is dit ʼn heel ingewikkelde proses om studente daarmee toe te rus. Tegnologiese onderrigintervensies deur onder meer nabootsings, virtuele werklikhede en speletjies kan hierin van groot nut wees. Opvoeders aarsel egter om hierdie tegnologieë aan te wend, en daarby is hulle onseker hoe om kritiese denke by studente in te skerp. Opvoeders het ongetwyfeld leiding hierin nodig, en ʼn stewige, holististiese raamwerk vir die ontwikkeling van kritiese denke deur middel van tegnologiese onderrigintervensies is duidelik nodig. Die doel van hierdie navorsing is om met so ʼn konseptuele raamwerk te kom wat leiding kan gee aan opvoeders wat aspirantouditeurs moet oplei om krities te dink. Hiervoor moes groter insig in die konseptualisering en ontwikkeling van kritiese denke verkry word. Hierdie insigte het die grondslag gelê vir ʼn voorlopige konseptuele raamwerk wat op die literatuur berus. Drie groepe deelnemers is gebruik om die geldigheid van die addisionele konsepte en verbande in die voorlopige raamwerk te toets en insigte in addisionele konsepte en verbande te verkry. ʼn Interaktiewe kwalitatiewe analise (IKA) is gedoen. Die konsepte in die finale konseptuele raamwerk is onder meer studentfaktore, opvoederfaktore, oorwegings soos ontwerp en ontwikkeling, tegnologiese instrumente, samewerking tussen belanghebbers en dissiplines, die leerproses, etiek, globalisering, die ouditkunde-inhoud, kritiese denke en ander leeruitkomste wat met kritiese denke gepaard gaan, konstruktivisme en die kenmerke van onderrig in kritiese denke. Die eindproduk is ʼn nuwe, geïntegreerde en stewige konseptuele raamwerk waarmee ouditkundestudente met tegnologiese onderrigintervensies opgelei kan word om krities te dink. Hierdie raamwerk verleen struktuur aan die komplekse aard van opleiding in kritiese denke. Die verwerwing van die vermoë om krities te dink is egter nie eenmalig en lineêr nie. Hierdie raamwerk met sy afsonderlike konsepte en verbande moet beskou word as ʼn onderdeel van ʼn deurlopende proses om kritiese denke te ontwikkel. / Nakuba ukuthuthukiswa kokucabanga sakuhlaziya kubafundi kungesiwo umsebenzi olula, kuya ngokuya kubaluleka kakhulu. Abafundi kumele bakwazi ukucabanga sakuhlaziya ukuze baphumelele emsebenzini kwikhuluminyaka lama21. Umcwaningimabhuku wesikhathi esizayo kufanele ajwayele isimo sezwe elishintsha masinya, esiholwa ubuchwepheshe nokuyilapho ukukwazi ukucabanga sakuhlaziya kuhlinzeka ikhono lokusombulula izinkinga ezingahlelekile, ukuhlaziya nokuhumusha imininingwane, ukuthatha izinqumo ezikahle nokuphenyisisa imininingwane. Njengoba kuthiwa umkhakha wezocwaningomabhuku awukhiqizi abagcinimabhuku bezinga lomhlaba abasaqala abanamakhono nokuqonda okufanele ukwenza umehluko kumakhasimende ocwaningomabhuku, kungumsebenzi wabafundisayo ukusungula ukucabanga sakuhlaziya kubafundi babo. Njengoba ukucabanga sakuhlaziya kungumqondo olukhuni ozigabaningi, ukudlulisela leli khono kubafundi kungumsebenzi oxakayo. Ukusebenzisa izindlela zokufunda ezincike kubuchwepheshe, ezifaka kuzo ukulinganisa, okwenzeka ngempela nemidlalo, kunganikeza izinkundla ezisebenza ngempumelelo ukuthuthukisa ukucabanga sakuhlaziya. Nakuba kunjalo, othisha bavame ukuba manqikanqika ukusebenzisa lobu buchwepheshe futhi abanasiqiniseko sokuthi bangakufaka kanjani ukucabanga sakuhlaziya kubafundi. Ngakho-ke kusobala ukuthi othisha badinga ukwelulekwa kanye nohlaka olunamandla olufaka konke maqondana nokuthuthukiswa kokucabanga sakuhlaziya ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Injongo enkulu yalolu cwaningo ngukuhlongoza uhlaka lomqondo oluzohlinzeka umhlahlandlela kothisha ukubhekana nesidingo esikhulayo sabacwaningimabhuku abanamakhono athuthukile okucabanga sakuhlaziya. Ukuze kufinyelelwe kulolu hlaka, kwadingeka ulwazi olwengeziwe ekucabangeni nasekusungulweni kokucabanga sakuhlaziya. Lolu lwazi lwaba yisisekelo sohlaka lomqondo lokuqala olugxile emibhalweni. Ukuze kuqinisekiswe imiqondo nobudlelwano obuhlongozwayo kulolu hlaka lokuqala futhi kuhlinzekwe ulwazi emicabangweni nasebudlelwaneni obengeziwe, imibono yamaqoqo amathathu ababambiqhaza yatholakala ngokusetshenziswa komklamo ongukuHlaziya Izingahle Ngokusebenzisana owaziwa ngokuthi yi-Interactive Qualitative Analysis (i-IQA). Imiqondo esohlakeni lomqondo lokugcina yayibandakanya okuphathelene nabafundi, okuphathelene nothisha, okumayelana nomklamo nentuthuko, amathuluzi okusiza ancike kubuchwepheshe, ukuhlanganyela phakathi kwabathintekayo nemikhakha, indlela yokufunda, okuphathelene nokulunga, ukusabalalisa umhlaba wonke, ukucwaninga imininingwane yokuqukethwe, ukucabanga sakuhlaziya kanye neminye imiphumela yokufunda ehambisana nokucabanga sakuhlaziya, nobunjalo bendlela yokufunda ukucabanga sakuhlaziya. Umkhiqizo ovela ekugcineni kuba yinoveli nohlaka lomqondo olunamandla okuhloswe ngalo ukuba kuthuthukiswe ukucabanga sakuhlaziya kubafundi bezocwaningomabhuku ngokusebenzisa izindlela zokufunda ezincike kubuchwepheshe. Lolu hlaka luhlinzeka umumo esimweni esingaqondakali sokuthuthukiswa kokucabanga sakuhlaziya. Kodwa-ke, ukutholakala kwamakhono okucabanga sakuhlaziya, akusiyo into eyenzeka kanye, ngendlela efanayo. Ngakho-ke, uhlaka kanye nemiqondo yalo ngaminye nobudlelwano bayo kumele kubonakale njengengxenye yomsebenzi oqhubekayo wokukhula kokucabanga sakuhlaziya. / Taxation / D. Phil. (Accounting Sciences)