Abstract
Performance measurement of police services is complicated by ambiguous and complex goaland objectives-setting, and by the difficulties of measuring outputs. This article looks at the organizational and management changes being made in Portuguese police forces. The authors fill a gap in the literature on performance measurement in Portugal by taking a national approach to the study of how law enforcement agencies are introducing new management accounting changes. The article therefore widens the debate on performance measurement and performance improvements in law enforcement.
Notes
* A nationwide postal survey was sent in early 2006 to all Portuguese police chiefs except in the GNR. A total of 243 questionnaires was returned (response rate = 48%). The questionnaire explored the extent of BSC application and management's willingness to apply the BSC. The questionnaire was informed by face-to-face interviews conducted with police chiefs. The questionnaire had four sections: descriptions of the responding officers and agencies; the perceived importance of specific NPM issues and on the level of effective autonomy; the use and importance of performance measures; and level of knowledge of and predisposition toward the BSC.