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

References

• Adcroft, A., & Willis, R. (2005). The (un)intended outcome of public sector performance measurement. The International Journal of Public Sector Management, 18(5), 386–400. doi: 10.1108/09513550510608859
   Google Scholar
• Ammons, D., & Rivenbark, W. (2008). Factors influencing the use of performance data to improve municipal services: Evidence from the North Carolina benchmarking project. Public Administration Review, 68(2), 304–318. doi: 10.1111/j.1540-6210.2007.00864.x
   Web of Science ®Google Scholar
• Ammons, D. N., Coe, C., & Lombardo, M. (2001). Performance-comparison projects in local government: Participants’ perspectives. Public Administration Review, 61(1), 100–110. doi: 10.1111/0033-3352.00009
   Web of Science ®Google Scholar
• Annual Book of the Finnish Police. (2009). [Poliisi. Vuosikertomus 2009]. Retrieved from http://www.poliisi.fi/poliisi/home.nsf/ExternalFiles/Poliisin_vk_2009_p/$file/Poliisin_vk_2009_p.pdf
   Google Scholar
• Arnaboldi, M., & Lapsley, I. (2004). Modern costing innovations and legitimation: A health care study. Abacus, 40(1), 1–20. doi: 10.1111/j.1467-6281.2004.00143.x
   Google Scholar
• Batac, J., & Carassus, D. (2009). Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research, 20(2), 102–116. doi: 10.1016/j.mar.2008.11.001
   Web of Science ®Google Scholar
• Boland, T., & Fowler, A. (2000). A systems perspective of performance management in public sector organisations. International Journal of Public Sector Management, 13(5), 417–446. doi: 10.1108/09513550010350832
   Google Scholar
• Bourdieu, P. (1990). The Logic of practice. ( R. Nice, Trans.). Stanford, CA: Stanford University Press.
   Google Scholar
• Bowerman, M. (1995). Auditing performance indicators: The role of the audit commission in the citizen's charter initiative. Financial Accountability and Management, 11(2), 171–183. doi: 10.1111/j.1468-0408.1995.tb00168.x
   Google Scholar
• Boyne, G. A. (2003). What is public service improvement? Public Administration, 81(2), 211–227. doi: 10.1111/1467-9299.00343
   Web of Science ®Google Scholar
• Boyne, G. A., James, O., John, P., & Petrovsky, N. (2010). Does political change affect senior management turnover? An empirical analysis of top-tier local authorities in England. Public Administration, 88(1), 136–153. doi: 10.1111/j.1467-9299.2009.01751.x
   Web of Science ®Google Scholar
• Brignall, S. (1993). Performance measurement and change in local government: A general case and a childcare application. Public Money & Management, 13(4), 23–30. doi: 10.1080/09540969309387785
   Web of Science ®Google Scholar
• Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25. doi: 10.1006/mare.1999.0119
   Google Scholar
• Burns, J., & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12(4), 389–402. doi: 10.1006/mare.2001.0178
   Google Scholar
• Caiden, G. E. (2006). Improving government performance. Public Administration Review, 66(1), 139–142. doi: 10.1111/j.1540-6210.2006.00562.x
   Web of Science ®Google Scholar
• Carmona, S., & Grönlund, A. (2003). Measures vs. actions: The balanced scorecard in Swedish Law Enforcement. International Journal of Operations & Production Management, 23(12), 1475–1496. doi: 10.1108/01443570310506722
   Web of Science ®Google Scholar
• Carvalho, J., Fernandes, M., Lambert, V., & Lapsley, I. (2006). Measuring fire service performance: A comparative study. International Journal of Public Sector Management, 19(2), 165–179. doi: 10.1108/09513550610650428
   Google Scholar
• Chua, W. F. (1986). Radical developments in accounting thought. The Accounting Review, 61(4), 601–632.
   Web of Science ®Google Scholar
• Collier, P. M. (2006). In search of purpose and priorities: Police performance indicators in England and Wales. Public Money & Management, 26(3), 165–172. doi: 10.1111/j.1467-9302.2006.00518.x
   Web of Science ®Google Scholar
• Dalehite, E. (2008). Determinants of performance measurement: An investigation into the decision to conduct citizen surveys. Public Administration Review, 68(5), 891–907. doi: 10.1111/j.1540-6210.2008.00930.x
   Web of Science ®Google Scholar
• Diez, A., & Mancebon, M. (2002). The efficiency of the Spanish police service: An application of the multiactivity DEA model. Applied Economics, 34(3), 351–362. doi: 10.1080/00036840110043767
   Web of Science ®Google Scholar
• DiMaggio, P., & Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. doi: 10.2307/2095101
   Web of Science ®Google Scholar
• Dorsch, J. J., & Yasin, M. M. (1998). A framework for benchmarking in the public sector. International Journal of Public Sector Management, 11(2/3), 91–115. doi: 10.1108/09513559810216410
   Google Scholar
• Elefalk, K. (2001). The balanced scorecard of the Swedish Police Service: 7000 officers in total quality management project. Total Quality Management, 12(7), 958–966. doi: 10.1080/09544120120096106
   Google Scholar
• Golden-Biddle, K., & Locke, K. (1993). Appealing work: An investigation of how ethnographic texts convince? Organization Science, 4(4), 595–616. doi: 10.1287/orsc.4.4.595
   Web of Science ®Google Scholar
• Higgins, P., James, P., & Roper, I. (2004). Best value: Is it delivering? Public Money & Management, 24(4), 251–258. doi: 10.1111/j.1467-9302.2004.00427.x
   Web of Science ®Google Scholar
• Hines, R. D. (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251–261. doi: 10.1016/0361-3682(88)90003-7
   Web of Science ®Google Scholar
• Hinton, M., Francis, G., & Holloway, J. (2000). Best practice benchmarking in the UK. Benchmarking: An International Journal, 7(1), 52–61. doi: 10.1108/14635770010314954
   Google Scholar
• Hood, C. (1995). The ‘New Public Management’ in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2/3), 93–109. doi: 10.1016/0361-3682(93)E0001-W
   Web of Science ®Google Scholar
• Hood, C., & Miller, P. (2009). Public service risks: What's distinctive and new? In Risk and public services (pp. 2–3). London School of Economics and Political Science and Oxford University.
   Google Scholar
• Hopper, T., & Major, M. (2007). Extending institutional analysis through theoretical triangulation: Regulation and activity based costing in Portuguese telecommunications. European Accounting Review, 16(1), 59–97. doi: 10.1080/09638180701265879
   Web of Science ®Google Scholar
• Hoque, Z. (2005). Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority. The International Journal of Public Sector Management, 18(4/5), 367–382. doi: 10.1108/09513550510599274
   Google Scholar
• Hyvönen, T., Järvinen, J., Pellinen, J., & Rahko, T. (2009). Institutional logics, ICT and stability of management accounting. European Accounting Review, 18(2), 241–275. doi: 10.1080/09638180802681511
   Web of Science ®Google Scholar
• Instituto Nacional de Estadistica. (2012). National Statistics Institute of Spain. Retrieved from http://www.ine.es/ss/Satellite?c=INECifrasINE_C&p=1254735116567&pagename=ProductosYServicios%2FPYSLayout&cid=1259938022122&L=1
   Google Scholar
• Irwin, D. (2002). Strategy mapping in the public sector. Long Range Planning, 35(6), 637–647. doi: 10.1016/S0024-6301(02)00158-9
   Web of Science ®Google Scholar
• Järvinen, J. (2006). Institutional pressures for adopting new cost accounting systems in Finnish hospitals: Two longitudinal case studies. Financial Accountability & Management, 22(1), 21–46. doi: 10.1111/j.0267-4424.2006.00391.x
   Google Scholar
• Johnsen, Å. (2005). What does 25 years of experience tell us about the state of performance measurement in public policy and management? Public Money & Management, 25(1), 9–17.
   Web of Science ®Google Scholar
• Jones, S. (2004). Improving local government performance: One step forward not two steps back. Public Money & Management, 24(1), 47–55. doi: 10.1111/j.1467-9302.2004.00392.x
   Web of Science ®Google Scholar
• Kaplan, R. S. (2001). Strategic performance measurement and management in nonprofit organizations. Nonprofit Management & Leadership, 11(3), 353–370. doi: 10.1002/nml.11308
   Google Scholar
• Kaplan, R. S., & Norton, D. P. (1992, January–February). The balanced scorecard – measures that drive performance. Harvard Business Review, pp. 71–79.
   Google Scholar
• Klingner, D. E. (2006). Building global public management governance capacity: ‘The road not taken’. Public Administration Review, 66(5), 775–779. doi: 10.1111/j.1540-6210.2006.00643.x
   Google Scholar
• Kloot, L. (1997). Organizational learning and management control systems: Responding to environmental change. Management Accounting Research, 8(1), 47–73. doi: 10.1006/mare.1996.0033
   Google Scholar
• Kloot, L., & Martin, J. (2000). Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research, 11(2), 231–251. doi: 10.1006/mare.2000.0130
   Google Scholar
• Kurunmäki, L. (2004). A hybrid profession – the acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29(3–4), 327–347. doi: 10.1016/S0361-3682(02)00069-7
   Web of Science ®Google Scholar
• Lapsley, I. (2008). The NPM agenda: Back to the future. Financial Accountability & Management, 24(1), 77–96. doi: 10.1111/j.1468-0408.2008.00444.x
   Google Scholar
• Lapsley, I. (2009). New public management: The cruellest invention of the human spirit? ABACUS, 45(1), 1–21. doi: 10.1111/j.1467-6281.2009.00275.x
   Web of Science ®Google Scholar
• Law/Ley Orgánica del 27/1986, de 13 de Marzo, de Fuerzas y Cuerpos de Seguridad.
   Google Scholar
• Light, P. C. (1997). Perspectives on performance measurement and public sector accounting; Organizational performance and measurement in the public sector: Toward service, effort, and accomplishment reporting; and measuring outcome in the public sector. Journal of Policy Analysis and Management, 16(2), 328–333. doi: 10.1002/(SICI)1520-6688(199721)16:2<328::AID-PAM14>3.0.CO;2-F
   Web of Science ®Google Scholar
• Lodge, M., & Gill, D. (2011). Toward a new era of administrative reforms? The myth of post-NPM in New Zealand. Governance: An International Journal of Policy, Administration, and Institutions, 24(1), 141–166. doi: 10.1111/j.1468-0491.2010.01508.x
   Web of Science ®Google Scholar
• Lounsbury, M. (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33(4–5), 349–361. doi: 10.1016/j.aos.2007.04.001
   Web of Science ®Google Scholar
• Loveday, B. (2005). The challenge of Police Reform in England and Wales. Public Money & Management, 25(5), 275–281. doi: 10.1111/j.1467-9302.2005.00484.x
   Web of Science ®Google Scholar
• Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76–101. doi: 10.1016/j.mar.2006.06.006
   Google Scholar
• Malmi, T., & Granlund, M. (2009). In search of management accounting theory. European Accounting Review, 18(3), 597–620. doi: 10.1080/09638180902863779
   Web of Science ®Google Scholar
• Marques, L., Ribeiro, J. A., & Scapens, R. W. (2011). The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research, 22(4), 269–291. doi: 10.1016/j.mar.2011.09.001
   Web of Science ®Google Scholar
• McAdam, R., & Walker, T. (2003). An inquiry into balanced scorecards within best value implementation in UK local government. Public Administration, 81(4), 873–892. doi: 10.1111/j.0033-3298.2003.00375.x
   Web of Science ®Google Scholar
• McAteer, M., & Orr, K. (2006). Public participation in Scottish local government: Strategic and corporate confusions. Public Money & Management, 26(2), 131–138. doi: 10.1111/j.1467-9302.2006.00512.x
   Web of Science ®Google Scholar
• Meyer, J. W. (1996). Otherhood: The promulgation and transmission of ideas in the modern organizational environment. In B. Czarniawska & G. Sevón (Eds.), Translating organizational change (pp. 241–252). Berlin: De Gruyter.
   Google Scholar
• Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. doi: 10.1086/226550
   Web of Science ®Google Scholar
• Modell, S. (2004). Performance measurement myths in the public sector: A research note. Financial Accountability & Management, 20(1), 39–55. doi: 10.1111/j.1468-0408.2004.00185.x
   Google Scholar
• Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: A review and assessment. Financial Accountability & Management, 25(3), 277–303. doi: 10.1111/j.1468-0408.2009.00477.x
   Google Scholar
• Moers, F. (2005). Discretion and bias in performance evaluation: The impact of diversity and subjectivity. Accounting, Organizations and Society, 30(1), 67–80. doi: 10.1016/j.aos.2003.11.001
   Web of Science ®Google Scholar
• Muñoz, C. I., Campos, M., Urquía, E., & Cano, E. (2006). Hacia la convergencia de la información publicada por los entes locales. Revista Presupuesto y Gasto Público, 44, 145–176.
   Google Scholar
• Navarro, A., Rodriguez, D. O., & Hernández, A. (2008). Identifying barriers to the application of standardized performance indicators in local government. Public Management Review, 10(2), 241–262. doi: 10.1080/14719030801928706
   Web of Science ®Google Scholar
• Northcott, D., & Llewellyn, S. (2003). The ‘ladder of success’ in healthcare: The UK national reference costing index. Management Accounting Research, 14(1), 51–66. doi: 10.1016/S1044-5005(02)00032-X
   Google Scholar
• Norverto, C., Campos, M., Muñoz, C. I., & Zornoza, J. (2000). Indicadores para la gestión pública. Instituto de Estudios Fiscales.
   Google Scholar
• Oliver, C. (1991). Strategic responses to institutional processes. Academy of Management Review, 16(1), 145–179. doi: 10.5465/AMR.1991.4279002
   Web of Science ®Google Scholar
• Oliver, C. (1992). The antecedents of deinstitutionalization. Organization Studies, 13(4), 563–588. doi: 10.1177/017084069201300403
   Web of Science ®Google Scholar
• Olson, O., Guthrie, J., & Humphrey, C. (1998). International experiences with ‘new’ public financial management (NPFM) reforms: New world? Small world? Better world? In O. Olson, J. Guthrie, & C. Humphrey (Eds.), Global warning: Debating international developments in new public financial management (pp. 17–48). Oslo: Cappelen Akademisk Forlag.
   Google Scholar
• Olson, O., Humphrey, C., & Guthrie, J. (2001). Caught in an evaluatory trap: A dilemma for public services under NPFM. The European Accounting Review, 10(3), 505–522. doi: 10.1080/09638180126799
   Google Scholar
• Power, M. (2004). The risk management of everything. The Journal of Risk Finance, 5(3), 58–65. doi: 10.1108/eb023001
   Google Scholar
• Quinlivan, D. (2000). Rescaling the balanced scorecard for local government. Australian Journal of Public Administration, 59(4), 36–41. doi: 10.1111/1467-8500.00178
   Web of Science ®Google Scholar
• Radnor, Z., & McGuire, M. (2004). Performance management in the public sector: Fact or fiction? International Journal of Productivity and Performance Management, 53(3/4), 245–260. doi: 10.1108/17410400410523783
   Google Scholar
• Rashman, L., & Radnor, Z. (2005). Learning to improve: Approaches to improving local government services. Public Money & Management, 25(1), 19–26.
   Web of Science ®Google Scholar
• Rautiainen, A., & Järvenpää, M. (2012). Institutional logics and responses to performance measurement systems. Financial Accountability & Management, 28(2), 164–188. doi: 10.1111/j.1468-0408.2012.00541.x
   Google Scholar
• Reay, T., & Hinings, C. R. (2009). Managing the rivalry of competing institutional logics. Organization Studies, 30(6), 629–652. doi: 10.1177/0170840609104803
   Web of Science ®Google Scholar
• ter Bogt, H., Budding, T., Groot, T., & van Helden, J. (2010). Current NPM research: Digging deeper and looking further. Financial Accountability & Management, 26(3), 241–245. doi: 10.1111/j.1468-0408.2010.00500.x
   Google Scholar
• ter Bogt, H., & Scapens, R. W. (2009). Performance measurement in universities: A comparative study of two A&F Groups in the Netherlands and the UK (SSRN Working Paper). Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1432749
   Google Scholar
• Tessier, S., & Otley, D. (2012). A conceptual development of Simon's Levers of Control framework. Management Accounting Research, 23(3), 171–185. doi: 10.1016/j.mar.2012.04.003
   Web of Science ®Google Scholar
• Thornton, P., & Ocasio, W. (1999). Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958–1990. American Journal of Sociology, 105(3), 801–843. doi: 10.1086/210361
   Web of Science ®Google Scholar
• Tillema, S. (2010). Public sector benchmarking and performance improvement: What is the link and can it be improved? Public Money & Management, 30(1), 69–75. doi: 10.1080/09540960903492414
   Web of Science ®Google Scholar
• Tõnnisson, K. (2004). Impact of public sector reform initiatives on performance measurement. The perspective of Estonian local governments. EGPA 2004 annual conference, Ljubljana, Slovenia.
   Google Scholar
• Torres, L., Pina, V., & Yetano, A. (2011). Performance measurement in Spanish local government. A cross-case comparison study. Public Administration, 89(3), 1081–1109. doi: 10.1111/j.1467-9299.2011.01919.x
   Web of Science ®Google Scholar
• Urquía, E., & Robleda, H. (2013). Guía sectorial para la implantación de un sistema integrado de costes e indicadores de gestión en la Policía Local (FEMP-Working Paper).
   Google Scholar
• Vaivio, J., & Sirén, A. (2010). Insights into method triangulation and paradigms in interpretive management accounting research. Management Accounting Research, 21(2), 130–141. doi: 10.1016/j.mar.2010.03.001
   Web of Science ®Google Scholar
• Verbeeten, F. (2011). Public sector management practices in the Netherlands. International Journal of Public Sector Management, 24(6), 492–506. doi: 10.1108/09513551111163620
   Google Scholar
• Vinnari, E., & Näsi, S. (2008). Creative accrual accounting in the public sector: ‘Milking’ water utilities to balance municipal budgets and accounts. Financial Accountability & Management, 24(2), 97–116. doi: 10.1111/j.1468-0408.2008.00448.x
   Google Scholar
• Visitfinland. (2014). Tourism in Finland – key facts and figures. Finnish tourism year 2013. Retrieved from http://www.visitfinland.com/about-us/tourism-finland/
   Google Scholar
• Wiesel, F., Modell, S., & Moll, J. (2011). Customer orientation and management control in the public sector: A garbage can analysis. European Accounting Review, 20(3), 551–581. doi: 10.1080/09638180.2010.522778
   Web of Science ®Google Scholar
• Wilson, J. (2004). Comprehensive performance assessment – springboard or dead-weight? Public Money & Management, 24(1), 63–68. doi: 10.1111/j.1467-9302.2004.00394.x
   Web of Science ®Google Scholar
• Wisniewski, M., & Dickson, A. (2001). Measuring performance in Dumfries and Galloway Constabulary with the balanced scorecard. Journal of the Operational Research Society, 52(10), 1057–1066. doi: 10.1057/palgrave.jors.2601191
   Web of Science ®Google Scholar
• Wittgenstein, L. (1963). Philosophical investigations. ( G. E. M. Anscombe, Trans.). Oxford: Basil Blackwell.
   Google Scholar
• Yin, R. K. (1984). Case study research. Design and methods. Newbury, CA: Sage.
   Google Scholar