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European Accounting Review Volume 26, 2017 - Issue 2
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Original Articles

Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland

Antti RautiainenJyväskylä University School of Business and Economics, University of Jyväskylä, Jyväskylä, FinlandCorrespondence[email protected]
,
Elena Urquía-GrandeFaculty of Economics and Business, Complutense University Madrid, Madrid, Spain
&
Clara Muñoz-ColominaFaculty of Economics and Business, Complutense University Madrid, Madrid, Spain
Pages 165-191 | Received 01 Jul 2011, Accepted 01 Oct 2015, Published online: 23 Dec 2015

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Read on this site (3)

Maryam Safari & Lee D. Parker. (2023) Understanding Multiple Accountability Logics Within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?. European Accounting Review 0:0, pages 1-30.
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Elaine Stewart & Ciaran Connolly. (2022) UK public sector fiscal reporting: clear and contradictory. Accounting Forum 0:0, pages 1-25.
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Sven Modell. (2019) Constructing institutional performance: a multi-level framing perspective on performance measurement and management. Accounting and Business Research 49:4, pages 428-453.
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Articles from other publishers (28)

Mo'men Hani Mahmoud & Rosly Othman. (2023) Performance management system in developing countries: A case study in Jordan. Journal of Public Affairs 23:4.
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Thomas Ahrens, Laurence Ferry & Rihab Khalifa. (2023) The critical potential of institutional theory revisited — a field study of the rationalisation of budget fairness through agentic actorhood. Qualitative Research in Accounting & Management 20:5, pages 593-620.
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Ana Conceição, Maria Major & Stewart Clegg. (2023) Project ABC: Unanticipated affinities and affect in hospital health care. Financial Accountability & Management 39:3, pages 569-592.
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Maria Lusiani, Chiara Pancot & Marco Vedovato. (2021) Hybridity and conflicting logics—and what if not? A historical exploration of a XIV–XVI century social entity in Venice. Financial Accountability & Management 39:1, pages 195-215.
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Alexander Kroll. (2022) Behavioral and institutional performance management theories are popular. Here is why we need to add a relational perspective. Journal of Public Budgeting, Accounting & Financial Management 35:1, pages 1-11.
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Sven Modell. (2022) Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*. Contemporary Accounting Research 39:4, pages 2560-2595.
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Brianna O'Regan, Robyn King & David Smith. (2021) Combining accountability forms: transparency and “intelligent” accountability in a public service organization. Accounting, Auditing & Accountability Journal 35:5, pages 1287-1315.
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Sven Modell. (2021) New developments in institutional research on performance measurement and management in the public sector. Journal of Public Budgeting, Accounting & Financial Management 34:3, pages 353-369.
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Antti Rautiainen, Toni Mättö, Kari Sippola & Jukka O. Pellinen. (2021) Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization. Accounting, Auditing & Accountability Journal 35:3, pages 863-886.
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Laurence Ferry & Richard Slack. (2021) (Counter) accounting for hybrid organising: a case of the Great Exhibition of the North. Accounting, Auditing & Accountability Journal 35:3, pages 681-705.
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Daniel Victor de Sousa Ferreira, Luciano Rossoni & Cintia Rodrigues de Oliveira. (2022) Lógicas institucionais do policiamento comunitário: esquema analítico e agenda de pesquisa para o contexto brasileiro. Revista de Administração Pública 56:1, pages 134-162.
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Paola M. Hermosa, Susana Jorge, Elena Urquía-Grande & Cristina del Campo. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 12892 12907 .
Antti Rautiainen, Elena Urquía-Grande & Clara Muñoz-Colomina. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 8064 8073 .
Antti Rautiainen & Vilma Luoma-aho. (2021) Reputation and financial reporting in Finnish public organizations. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 487-511.
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Manuela Cañizares-Espada, Clara Isabel Muñoz-Colomina, Raquel Pérez-Estébanez & Elena Urquía-Grande. (2021) Transparency and Accessibility in Municipalities: The Case of Social Services in Spain. Central European Journal of Public Policy 15:1, pages 31-54.
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Uliana Gottlieb, Helena Hansson & Gustav Johed. (2021) Institutionalised management accounting and control in farm businesses. Scandinavian Journal of Management 37:2, pages 101153.
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Herenia Gutiérrez Ponce, Julián Chamizo González & Elisa Isabel Cano Montero. 2021. Entrepreneurship in the Fourth Sector. Entrepreneurship in the Fourth Sector 47 73 .
James Brown. 2021. Policing in an Age of Reform. Policing in an Age of Reform 133 149 .
Jonas Gerdin. (2020) Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics. Management Accounting Research 49, pages 100716.
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Paola M. Hermosa, Susana Jorge, Elena Urquía-Grande & Cristina del Campo. 2020. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 15 .
Heidi Paesen, Jeroen Maesschalck & Kim Loyens. (2019) Beyond police culture. Policing: An International Journal 42:5, pages 814-831.
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Mohammad Imtiaz Ferdous, Carol A. Adams & Gordon Boyce. (2019) Institutional drivers of environmental management accounting adoption in public sector water organisations. Accounting, Auditing & Accountability Journal 32:4, pages 984-1012.
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Florian Gebreiter & Nunung Nurul Hidayah. (2019) Individual responses to competing accountability pressures in hybrid organisations. Accounting, Auditing & Accountability Journal 32:3, pages 727-749.
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Benard Ngoye, Vicenta Sierra & Tamyko Ysa. (2019) Assessing performance-use preferences through an institutional logics lens. International Journal of Public Sector Management 32:1, pages 2-20.
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Antti Rautiainen, Elena Urquía-Grande & Clara Muñoz-Colomina. 2019. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 10 .
Ileana Steccolini. (2018) Accounting and the post-new public management. Accounting, Auditing & Accountability Journal 32:1, pages 255-279.
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Alessandro Ghio & Roberto Verona. (2018) Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17:2, pages 103-122.
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Alessandro Ghio & Roberto Verona. (2014) IFRS for SMEs: Chartered Accountantss Perspectives. SSRN Electronic Journal.
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