Title
A FINANCIAL MEASUREMENT FRAMEWORK FOR EDUCATION INSTITUTIONS: Measurement of SA Institutions,Used
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Limited research has been conducted on financial performance indicators in South Africa. In European countries, Australia and the United States of America, literature has shown that there has been extensive research and implementation of performance indicators, to measure the achievements of objectives. A literature study was conducted for this research on the usage of PI?s, with a view to pinpointing the financial indicators. The literature study was used to develop a questionnaire. The questionnaire was distributed to universities and Technikons in South Africa, to obtain a measure of relevance and agreement on the performance indicators. The findings of the questionnaire culminated in a model that only consists of those indicators with a high level of concurrence among respondents. Performance indicators can serve as a management tool to measure performance and as a means to enhance transparency and accountability.
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