Institutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland
Rautiainen, A., Urquía-Grande, E., & Muñoz-Colomina, C. (2017). Institutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland. European Accounting Review, 26(2), 165-191. https://doi.org/10.1080/09638180.2015.1120412
Published inEuropean Accounting Review
© 2015 European Accounting Association, 2017. This is a final draft version of an article whose final and definitive form has been published by Taylor & Francis. Published in this repository with the kind permission of the publisher.
Police performance is not easily measurable and the organization and circumstances of police work vary among European countries. Further, police work is surrounded by multiple pressures to make it both economical and effective. Consequently, there are multiple institutional logics in decision-making which may affect the selection and the use of police key performance indicators (KPIs). The KPI selection and use processes reflect the institutional logics, though KPI use may also sometimes influence the institutional logics of police work. In this study, we analyze the KPIs and institutional logics in police work in Finland and Spain. A comparative case research approach is used in order to highlight the differences in institutional logic emphases and in circumstances. Data from semi-structured interviews, internet reports, project work, and discussions are used. Both similarities and differences in the KPIs and in the institutional logic emphasis are found between the Finnish and Spanish police. Understanding the partly general and partly locally constructed nature of institutional logics may facilitate the development of police work performance measurement. We also suggest ways of coping with multiple institutional logics. For example, risk analyses and selecting KPIs against the current institutional logic may facilitate organizational developments. ...
PublisherRoutledge; European Accounting Association
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