An integrated framework for performance measurement in small and medium enterprises : the case of Cape Metropole, South Africa

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 integreerCollege of Accounting SciencesD. Phil. (Accounting Sciences