Text in English with abstracts in English, Afrikaans and Venda / In this qualitative study, the research objective was to present a theoretical framework for the phenomenon of interpersonal leadership relations (denoting both the dyadic relationship between two leader/followers and the leadership communication taking place in the dyad) in knowledge-based organisational contexts. It is posited that the interpersonal leader-follower dyad (LFD) may be viewed from a systems theory perspective as a system consisting of two system parts (individuals). These individuals are labelled ‘leader/followers’ to emphasise their mutual interdependence, and to indicate that these roles may be interchangeable, based on the knowledge needs in a particular situation (in line with the tenets of shared leadership). The dyadic system is influenced by its environment, the organisational context. However, the primary focus of this study is on interpersonal leadership communication as symbolic interaction between the leader/followers in the LFD. These three systemic levels are represented as major themes in the model resulting from this study: Theme 1 – an organisational environment that supports constructive interpersonal leadership relations (ILR); Theme 2 – symbolic interaction in the LFD; and Theme 3 – personal attributes that enhance ILR. The data were collected from two convenience samples. In-depth, semi-structured interviews were conducted with participants in Sample 1, while questionnaires were used to collect data from Sample 2. In both cases, thematic analysis was used to analyse and interpret the data. The major contribution of the study is the resulting theoretical framework of ILR, which comprises a theoretically based definition of ILR; a generic model of ILR; and current guidelines for fostering constructive ILR in knowledge-based contexts, with reference to the three systemic levels. The following definition was phrased based on the study: Constructive interpersonal leadership relations (ILR) in a knowledge-based organisational context is a dyadic process of symbolic communication between two expert leader/followers who mutually influence each other and share meaning to strengthen their relationship and to collaboratively transfer and apply knowledge to achieve organisational goals. In terms of the environment, it was found that organisational leaders should actively model and promote the following: a collaborative leadership concept, workplace spirituality, cultural inclusivity, and adaptation to advancing communication technologies. Regarding symbolic interaction in the LFD, the following communication practices were found to be central to constructive ILR: active listening, supporting followers as unique individuals, respectful communication, considering followers’ input, facilitating constructive redefinition of the other leader/follower’s self, role-taking (taking the perspective of the other leader/follower’s role), awareness of attribution, conflict management through non-threatening, respectful and preferably face-to-face discussion, facilitating a sense of meaning or purpose at work for the other leader/follower, and fostering constructive relationship properties such as trust. It was found that ILR may produce system outputs into the organisation that contribute to the organisational culture and climate, job performance, employee morale and engagement, and staff retention. Personal attributes were organised into personal values and competencies that support ILR. The most important personal values were identified as honesty, love or supportiveness, respect, relationships or engagement, trust, and professional excellence. Essential competencies were identified as listening skills, emotional communication competencies (particularly self-awareness, self-reflection and attending to others’ emotions), engagement skills, conflict management skills, and multicultural competency (including generational skills). / In hierdie kwalitatiewe studie word ’n teoretiese raamwerk voorgelê vir die verskynsel ‘interpersoonlike leierskapsverhoudings‘ (verwysende na beide die diadiese verhouding tussen twee leier/volgelinge en die leierskapskommunikasie wat in die diade plaasvind) in kennisgebaseerde organisatoriese kontekste. Die uitgangspunt is dat die interpersoonlike leier-volgeling-diade (LVD) vanuit ‘n sisteemteoretiese perspektief beskou kan word as ‘n sisteem wat uit twee sisteemdele (individue) bestaan. Hierdie individue word ‘leier/volgelinge‘ genoem om hulle wedersydse interafhanklikheid te beklemtoon; en om aan te toon dat hierdie rolle uitruilbaar mag wees, afhangende van die kennisbehoeftes in ’n gegewe situasie (met verwysing na die teorie van gedeelde leierskap). As ’n sisteem word die LVD ook deur die omringende omgewing of organisatoriese konteks beïnvloed. Die primêre fokus van hierdie studie is egter op interpersoonlike leierskapskommunikasie as simboliese interaksie tussen die leier/volgelinge in die LVD. Hierdie drie sistemiese vlakke word in hierdie studie deur die hooftemas in die studie verteenwoordig en ook as sulks in die voortvloeiende model uitgebeeld: Tema 1 – ’n organisatoriese omgewing wat konstruktiewe interpersoonlike leierskapsverhoudings (ILV) ondersteun; Tema 2 – simboliese interaksie in die LVD; en Tema 3 – persoonlike eienskappe wat ILV bevorder. Die teoretiese raamwerk van ILV bestaan uit die volgende: ’n teoreties gefundeerde definisie van ILV; ’n generiese model van ILV; en ’n raamwerk van huidige riglyne vir die kweek van konstruktiewe ILV in kennisgebaseerde kontekste, met verwysing na die drie sistemiese vlakke van omgewing, diade en individuele leier/volgelinge. Die volgende definisie is op grond van die navorsingsresultate geformuleer: Konstruktiewe interpersoonlike leierskapsverhoudings (ILV) in ’n kennisgebaseerde organisatoriese konteks is ’n diadiese proses van simboliese kommunikasie tussen twee kundige leier/volgelinge wat mekaar wedersyds beïnvloed en betekenis deel om hulle verhouding te versterk en kennis samewerkend oor te dra en aan te wend om organisatoriese doelwitte te bereik. In terme van die organisatoriese omgewing is bevind dat organisatoriese leiers, veral senior leiers, die volgende aktief moet modelleer en bevorder in die organisasie: ’n samewerkende leierskapskonsep, spiritualiteit in die werkplek, kulturele insluiting, en aanpassing by vooruitgang in kommunikasietegnologie. Met verwysing na simboliese interaksie in die LVD is die volgende praktyke bevind as sentraal tot konstruktiewe ILV: aktiewe luistergedrag, die ondersteuning van volgelinge as unieke individue, respekvolle kommunikasie, die inagneming van volgelinge se insette, die fasilitering van die konstruktiewe herdefiniëring van die ander leier/volgeling se self, rol-inneming (die inneem van die rolperspektief van die ander leier/volgeling), bewustheid van attribusie, die bestuur van konflik deur nie-bedreigende, respekvolle en – waar moontlik – aangesig-tot-aangesig bespreking, die fasilitering van ’n sin van doel of betekenis by die werk vir die ander leier/volgeling, en die kweek van konstruktiewe verhoudingseienskappe (vertroue, uitruilbare leier/volgeling-rolle en wedersydse invloed is geïdentifiseer as belangrik). Dit is ook bevind dat ILV sisteemuitsette in die organisasie mag genereer wat bydra tot die organisatoriese kultuur en klimaat, werkprestasie, werknemers se moreel en betrokkenheid, en personeelbehoud. Persoonlike eienskappe is verdeel in waardes en vaardighede wat ILV ondersteun. Die belangrikste waardes is geïdentifiseer as eerlikheid, liefde, respek, verhoudings, vertroue, en professionele uitnemendheid. Die volgende vaardighede is geïdentifiseer as noodsaaklik: luistervaardighede, emosionele kommunikasievaardighede (met spesifieke verwysing na selfbewussyn, selfrefleksie en aandag aan ander se emosies), betrekkingsvaardighede, konflikbestuursvaardighede, en multi-kulturele vaardighede (wat generasievaardighede insluit). Die date is ingesamel uit twee gerieflikheidsteekproewe. Indiepte-, semi-gestruktureerde onderhoude is gevoer met Steekproef 1 (kundiges op gebiede verwant aan ILV in kennisgebaseerde kontekste), terwyl vraelyste gebruik is om data te verkry by Steekproef 2 (leier/volgelinge in kennisgebaseerde kontekste). Tematiese ontleding is in beide gevalle gebruik om die data te ontleed en te interpreteer. / Kha iyi ngudo ya u tandula ‘qualitative’, ndivho ya ṱhoḓisio yo vha u ṋetshedza mutheo wa thiyori kha sia ḽa vhushaka ha vhurangaphanḓa vhukati ha vhathu (zwine zwa amba vhushaka ha tshumisano vhukati ha vharangaphanḓa/vhatevheli vhavhili na vhudavhidzani kha vhurangaphanḓa vhune ha khou bvelela nga kha tshumisano yeneyo) kha nyimele ya tshiimiswa yo ḓitikaho nga nḓivho. Zwo sumbedziswa uri tshumisano ya murangaphanḓa-mutevheli vhukati ha vhathu (leader-follower dyad (LFD)) i nga lavheleswa u bva kha sia ḽa sisiṱeme ya thyori sa sisiṱeme ine ya vha na zwipiḓa zwivhili (vhathu). Vhathu avha vha vhidzwa ‘vharangaphanḓa/vhatevheli’ hu u itela u khwaṱhisedza u ḓitika havho nga muṅwe, na u sumbedza uri mishumo iyi i nga imelelana, zwo ḓitika nga ṱhoḓea dza nyimele yeneyo. (zwi tshi tevhedza vhatevheli vha vhurangaphanḓa uvho). Sisiṱeme ya tshumisano i ṱuṱuwedzwa nga nyimele yayo, nyimele ya tshiimiswa. Fhedziha zwa ndeme kha ngudo iyi ndi nga vhudavhidzani ha vhurangaphanḓa vhukati ha vhathu sa tshiga tsha tshumisano vhukati ha vharangaphanḓa/vhatevheli kha LFD. Maga aya mararu a sisisṱeme a imelelwa nga ṱhoho khulwane kha nḓila yo livhisaho kha ngudo iyi: Ṱhoho 1 – mupo/nyimele ya tshiimiswa i ṱuṱuwedzaho vhushaka ha vhurangaphanḓa vhu vhuedzaho vhukati ha vhathu (interpersonal leadership relations (ILR)); Ṱhoho 2 – Tshiga tsha tshumisano kha LFD; na Ṱhoho 3 – Vhuvha ha muthu vhune ha konisa ILR. Data yo kuvhanganywa u bva kha sambula dzine dza vha dza tsinisa. Mbudziso dzo ṱanḓavhuwaho, dzi sa langiho kufhindulele kha vhavhudziswa dzo itwa hu na vhadzheneli kha Sambula ya u thoma (1), ngeno khwesheya dzo shumiswa u kuvhanganya data kha Sambula 2. Kha nyimele dzoṱhe ho shumiswa ṱhaṱhuvho i re na vhushaka na ṱhoho u itela u ṱhaṱhuvha na u ṱalutshedza data. Zwine ngudo iyi ya vhuedza khazwo ndi mvelelo ya mutheo wa thyori wa ILR, ine ya vha na ṱhalutshedzo yo ḓitikaho nga thyori ya ILR, nḓila ya u angaredza ya ILR; na tsumbanḓila dza zwino u itela mbuelo ya ILR kha nyimele yo ḓitikaho nga nḓivho, zwo lavhelesa kha maga a sisiṱeme. Ṱhalutshedzo i tevhelaho yo vhekanywa zwi ḓitika nga ngudo: Vhushaka ha vhurangaphanḓa Vhuvhedzaho vhukati ha vhathu (ILR) kha nyimele ya tshiimiswa yo ḓitikaho nga nḓivho ndi maitele a tshumisano ya tshiga tsha vhudavhidzani vhukati ha vharangaphanḓa/vhatevheli vha re na nḓivho vhane vha ṱuṱuwedzana na u kovhekana zwine zwa amba u itela u khwaṱhisa vhushaka havho khathihi na u fhirisa na u shumisa nḓivho u itela u zwikelela zwipikwa zwa tshiimiswa. Zwi tshi ya nga nyimele, zwo wanala uri vharangaphanḓa vha tshiimiswa vha tea u vhumba na u ṱuṱuwedza zwi tevhelaho: muhumbulo wa tshumisano kha vhurangaphanḓa, zwa tshimuya mushumoni, u katela zwa mvelele, na u ṱanganedza u shumiswa ha thekhinoḽodzhi ya vhudavhidzani. Maelana na tshumisano nga tshiga kha LFD, maitele a vhudavhidzani a tevhelaho a wanala a one a ndeme kha ILR ire na mbuelo: u thetshelesa nga vhuronwane, u tikedza vhatevheli hu na kupfesesele kwa uri vhathu vho fhambana, vhudavhidzani ha ṱhonifho, u dzhiela nṱha mihumbulo ya vhatevheli, u ṱuṱuwedza u ṱhalutshedza nga nḓila yo fhambanaho i vhuedzaho ya vhaṅwe vharangaphanḓa/vhatevheli vha shumaho u ya nga vhone vhaṋe, u dzhia dzhenelela (u vhona nga nḓila ine vhaṅwe vharangaphanḓa/vhatevheli vha vona ngayo), u tangnedza nḓivho, ndaulo ya phambano nga kha nyambedzano i sa shushedziho, ya ṱhonifho, nga maanḓa nga nyambedzano vhathu vho livhana zwifhaṱuwo, u ṱuṱuwedza nḓivho ya ṱhalutshedzo kana ndivho ya mushumo kha vhaṅwe vharangaphanḓa/vhatevheli, u ṱuṱuwedza zwithu zwi fhaṱaho vhushaka vhu vhuedzaho u fana na u fulufhedzana. Zwo tumbulwa uri ILR i bveledza sisiṱeme ya mvelelo u vha tshiimiswa tshine tsha dzhenelela kha mvelele na vhuḓipfi, kushumele kwa mushumo, u ṱuṱuwedzea na u dzhenelela ha vhashumi, nauri vhashumi vha sa ṱuwe. U ṱanganedzea ha muthu zwo vheekanywa zwi tshi ya nga mikhwa ya muthu ene muṋe na vhukoni zwine zwa tikedza ILR. Mikhwa ya muthu ya ndemesa yo topolwa sa u fulufhedzea, lufuno, ṱhonifho kana u dzhenelela, fulufhelo, na vhukoni kha zwa phurofeshinaḽa. Vhukoni ha ndeme ho sumbedzwa sa vhukoni ha u thetshelesa, vhukoni ha vhudavhidzani ha muhumbulo (nga maanḓa u ḓiḓivha, u ḓilingulula/sedzulusa na u dzhiela nzhele vhuḓipfi ha vhaṅwe vhathu), vhukoni ha u dzhenelela, vhukoni ha ndaulo ya phambano, na vhukoni ha u dzhenelela kha mvelele nnzhi (zwi tshi katela vhukoni ha zwa murafho). / Communication Science / D. Litt. et Phil. (Communication)

Abstracts in English, Afrikaans and Xhosa / Non-governmental organisations (NGOs) play an important and growing role within the global economy and towards public good. Given the escalating economic and social significance of NGOs, the practical importance of being able to demonstrate their accountability in a robust and comprehensive manner is increasingly being recognised. Perhaps surprisingly, the ability to demonstrate their non-financial accountability is also becoming increasingly important. However, various institutional logics have shaped the face of NGOs’ work, as well as their reporting and their accountability mechanisms. This study therefore examined annual reports of sampled NGOs within Namibia and analysed various institutional accountability logics that shape accountability and reporting in the sector. Extending the literature on accountability logics of NGOs to include local regulations logics, financial and non-financial logic and integrated reporting logic, the study adopted a qualitative illustrative case study of the HIV and AIDS sector in Namibia. To this end, it used 13 purposively selected NGOs, subjecting their documents to analysis and through the conducting of interviews to build both theory and practice. The data were then analysed using content analysis to theme the findings towards the novel contribution it was intended to make. The findings of the study are analysed and interpreted through the lens of the institutional logics theory. The findings indicated that, currently, NGOs do not disclose decision-useful information suitable for all major groups of stakeholders. It is clear from the study that funder and local context regulation logics are the dominant logics in shaping the accountability mechanisms of NGOs in Namibia. The results have an implication for understanding the reporting systems of NGOs, particularly in developing countries such as Namibia. It is argued that extended accountability logics, such as local accountability, financial and non-financial and integrated reporting, are emerging in the NGO sector. / Nie-regeringsorganisasies (NROs) speel 'n belangrike en groeiende rol in die globale ekonomie en in openbare belang. Gegewe die toenemende ekonomiese en sosiale rol van NROs, word hul praktiese belang en aanspreeklikheid meer prominent. Hul vermoë om nie-finansiële aanspreeklikheid te demonstreer, word ook toenemend belangrik. Institusionele logika het die werking, verslagdoening en aanspreeklikheidsmeganismes van NROs gevorm. Hierdie studie het die jaarverslae van NRO's in Namibië ondersoek en die institusionele logika wat aanspreeklikheid en verslagdoening in die sektor vorm, ontleed. 'n Kwalitatiewe illustrerende gevallestudie van die HIV en Vigs-sektor in Namibië bestaande uit 13 geselekteerde NROs is ingesluit om plaaslike regulasie-, finansiële- en nie-finansiële logika met verslagdoeningslogika in NROs te integreer. ‘n Ontleding en interpretasie, deur gebruikmaking van institusionele logika-teorie, het bevind dat NROs tans nie beslissingsinligting bekendmaak wat vir alle hoofgroep belanghebbers geskik is nie. Dit is duidelik uit die studie dat befondsings- en plaaslike konteksregulasie-logika die dominante invloede is wat die aanspreeklikheidsmeganismes van NROs in Namibië gevorm het. Die resultate het 'n invloed op die verstaan van verslagdoeningstelsels van NROs, veral in ontwikkelende lande soos Namibië. Die studie bevind dat uitgebreide aanspreekliksheidslogika, wat plaaslike aanspreeklikheid, finansiële en nie-finansiële asook geïntegreerde verslagdoening insluit, in die NRO-sektor na vore kom. / Zwiimiswa zwine zwa sa vhe zwa muvhuso (dzi NGO) dzi shuma mushumo wa ndeme na wa nyaluwo kha ikonomi ya ḽifhasi kha vhuḓi ha tshitshavha. Ho ṋetshedzwa u gonya ha ikonomi na ndeme ya matshilisano ya dzi NGO, ndeme ya nyito ya u kona u sumbedza vhuḓifhinduleli hadzo nga nḓila yo khwaṱhaho yo fhelelaho i khou engedzea na u dzhielwa nṱha. Ṱhaṅwe tshine tsha mangadza, vhukoni ha u sumbedza vhuḓifhinduleli hadzo hu si ha masheleni na hone ho engedza ndeme. Naho zwo ralo, zwiitisi zwo fhambanaho zwa zwiimiswa zwo fhaṱa mbonalo ya mushumo wa dzi NGO, na nḓila dzadzo dzou vhiga na vhuḓifhinduleli hadzo. Ṱhoḓisiso heyi nga zwenezwo yo ṱola mivhigo ya ṅwaha nga ṅwaha ya tsumbo dza dzi NGO kha ḽa Namibia na u saukanya zwiitisi zwo fhambanaho zwa vhuḓifhinduleli ha zwiimiswa zwine zwa fhaṱa vhuḓifhinduleli na kuvhigele kha sekithara. U engedza maṅwalwa nga ha zwiitisi zwa vhuḓifhinduleli ha dzi NGO u katela zwiitisi zwa ndaulo dzapo, zwiitisi zwa masheleni na zwi si zwa masheleni na tshiitisi tsha u vhiga ho ṱanganelaho, ṱhoḓisiso yo shumisa ngudo ya tsumbo ya khwaḽithethivi ya sekhithara ya HIV na AIDS kha ḽa Namibia. U swika zwino, yo shumisa dzi NGO dza 13 dzo nangwaho ho sedzwa vhukoni, u ṱana maṅwalo avho kha u saukanya na kha u ita inthaviwu u fhaṱa vhuvhili hazwo thyeori na nyito. Data yo ḓo saukanya nga murahu hu tshi khou shumiswa u saukanya zwi re ngomu kha u wana thero zwi tshi ḓa kha u bveledza phambano ine ya fanela u bveledzwa. Mawanwa a ngudo a saukanya na u ṱalutshedzwa nga kha kuvhonele kwa vhushaka ha tshiimiswa, maitele a matshilisano na zwine ha tendwa khazwo. Mawanwa o sumbedzisa zwauri, zwazwino, dzi NGO a dzi bviseli khagala mafhungo a tsheo a ndeme o teaho zwigwada zwoṱhe zwihulwane zwa vhadzhiamukovhe. Zwi tou vha khagala u bva kha ngudo uri vhalambedzi na zwiitisi zwa ndaulo ya nyimele yapo ndi zwiitisi zwihulwane kha u fhaṱa kuitele kwa vhuḓifhinduleli kha dzi NGO kha ḽa Namibia. Mvelelo dzo baḓekanywa na u pfesesa sisiṱeme dza kuvhigele kwa dzi NGO kha ḽa Namibia, nga maanḓa kha mashango ane a kha ḓi bvelela a nga ho sa Namibia. Ho rerwa nga ha u pfi zwiitisi nyengedzedzwa zwa vhuḓifhinduleli, zwi ngaho sa vhuḓifhinduleli hapo, u vhiga ho ṱanganelaho hu si ha masheleni na ha masheleni, hu bveledzwa kha sekhithara ya NGO. / Financial Accounting / D. Phil. (Accounting Science: Financial Accounting)