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dc.contributor.authorRautiainen, Antti
dc.contributor.authorUrquía-Grande, Elena
dc.contributor.authorMuñoz-Colomina, Clara
dc.date.accessioned2017-03-24T06:56:47Z
dc.date.available2017-06-23T21:45:07Z
dc.date.issued2017
dc.identifier.citationRautiainen, A., Urquía-Grande, E., & Muñoz-Colomina, C. (2017). Institutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland. <i>European Accounting Review</i>, <i>26</i>(2), 165-191. <a href="https://doi.org/10.1080/09638180.2015.1120412" target="_blank">https://doi.org/10.1080/09638180.2015.1120412</a>
dc.identifier.otherCONVID_25424093
dc.identifier.otherTUTKAID_68499
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/53356
dc.description.abstractPolice 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.
dc.language.isoeng
dc.publisherRoutledge; European Accounting Association
dc.relation.ispartofseriesEuropean Accounting Review
dc.subject.otherpoliisi
dc.subject.othermittaaminen
dc.subject.otheravaintekijät
dc.subject.otherpolice services
dc.subject.otherinstitutional logics
dc.subject.otherkey performance indicators
dc.subject.otherSpain
dc.subject.otherFinland
dc.titleInstitutional Logics in Police Performance Indicator Development : A Comparative Case Study of Spain and Finland
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201703211710
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineAccountingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2017-03-21T07:15:03Z
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.description.reviewstatuspeerReviewed
dc.format.pagerange165-191
dc.relation.issn0963-8180
dc.relation.numberinseries2
dc.relation.volume26
dc.type.versionacceptedVersion
dc.rights.copyright© 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.
dc.rights.accesslevelopenAccessfi
dc.subject.ysoorganisaatiot
dc.subject.ysosuorituskyky
dc.subject.ysotunnusluvut
dc.subject.ysolaskentatoimi
jyx.subject.urihttp://www.yso.fi/onto/yso/p272
jyx.subject.urihttp://www.yso.fi/onto/yso/p14041
jyx.subject.urihttp://www.yso.fi/onto/yso/p7186
jyx.subject.urihttp://www.yso.fi/onto/yso/p7621
dc.relation.doi10.1080/09638180.2015.1120412
dc.type.okmA1


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