Measures vs actions: The balanced scorecard in Swedish Law Enforcement

International Journal of Operations and Production Management

Volumn 23, Issue 11-12, 2003, Pages 1475-1496

  Carmona, Salvador ^a   Grönlund, Anders ^b  

^a IE BUSINESS SCHOOL   (Spain)

^b STOCKHOLM UNIVERSITY   (Sweden)

Author keywords

Balanced scorecard; Performance measures; Police; Public sector organizations; Stakeholders; Sweden

Indexed keywords

EID: 0347020975     PISSN: 01443577     EISSN: None     Source Type: Journal    
DOI: 10.1108/01443570310506722     Document Type: Article

References (48)

1. Atkinson, A. and Epstein, M. (2000a), "Measure for measure: realizing the power of the balanced scorecard", CMA Management, September, pp. 23-8.
2. Atkinson, A. and Epstein, M. (2000b), Applying the Balanced Scorecard, CMA, Mississauga, ON.
3. Atkinson, A.A., Waterhouse, J.H. and Wells, R.B. (1997a), "A stakeholder approach to strategic performance measurement", Sloan Management Review, Spring, pp. 25-37.
4. Atkinson, A.A., Balakrishnan, R., Booth, P., Cote, J.M., Groot, T., Malmi, T., Roberts, H., Uliana, E. and Wu, A. (1997b), "New directions in management accounting research", Journal of Management Accounting Research, Vol. 9, pp. 79-108.
5. Ballantine, J.A., Brignall, T.J. and Modell, S. (1998), "Performance measurement and management in public health services: a comparison of UK and Swedish practice", Management Accounting Research, Vol. 9 No. 1, pp. 71-94.
6. Berg, B.L. (1998), Research Methods for the Social Sciences, Allyn & Bacon, Boston, MA.
7. Bititci, U.S., Suwignjo, P. and Carrie, A.S. (2000a), "Strategy management through quantitative modelling of performance measurement systems", International Journal of Production Economics, Vol. 69 No. 1, pp. 15-22.
8. Bititci, U.S., Turner, T. and Bergerman, C. (2000b), "Dynamics of performance measurement systems", International Journal of Operations & Production Management, Vol. 20 No. 6, pp. 692-704.
9. Bond, T.C. (1999), "The role of performance measurement in continuous improvement", Intenational journal of Operations & Production Management, Vol. 19 No. 12, pp. 1318-34.
10. Bourne, M., Mills, J., Wilcox, M., Neely, A. and Platts, K. (2000), "Designing, implementing and updating performance measurement systems", International Journal of Operations & Production Management, Vol. 20 No. 7, pp. 754-71.
11. Brignall, S. and Modell, S. (2000), "An institutional perspective on performance measurement and management in the 'New Public Sector'", Management Accounting Research, Vol. 11, pp. 281-306.
12. Brunsson, N. (1994), "Politicization and 'company-ization' - on institutional affiliation and confusion in the organizational world", Management Accounting Research, Vol. 5, pp. 323-35.
13. Dervitsiotis, K.N. (1997), "An approach relating total performance improvement with financial results", Total Quality Management, Vol. 8 No. 1, pp. 67-82.
14. Dilulio, J.J., Wilson, J.Q., Logan, C.H., Cole, G.F., Moore, M.H., Alpert, G.P. and Petersilia, J. (1994), Performance Measures for the Criminal Justice System: Discussion Papers from the BJS-Princeton Project, Diane Publishing, Princeton, NJ.
15. Epstein, M.J. and Birchard, B. (1999), Counting What Counts: Turning Corporate Accountability to Competitive Advantage, Perseus Book, Reading, MA.
16. Fitzgerald, L., Johnston, R., Brignall, S., Silvestro, R. and Voss, C. (1991), Performance Measurement in Service Businesses, CIMA, London.
17. Hood, C. (1995), "The 'new public management' in the 1980s: variations on a theme", Accounting, Organizations and Society, Vol. 20, pp. 93-109.
18. Ittner, C.D. and Larcker, D.F. (1998), "Innovations in performance measurement: trends and research implications", Journal of Management Accounting Research, Vol. 10, pp. 205-38.
19. Kald, M. and Nilsson, F. (2000), "Performance measurement at Nordic companies", European Management Journal, Vol. 14 No. 1, pp. 113-27.
20. Kaplan, R.S. (1983), "Measuring manufacturing performance: a new challenge for accounting research", The Accounting Review, Vol. LVIII No. 4, pp. 686-705.
21. Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard-measures that drive performance", Harvard Business Review, January-February, pp. 71-9.
22. Kaplan, R.S. and Norton, D.P. (1996), Translating Strategy into Action: The Balanced Scorecard, Harvard Business School Press, Boston, MA.
23. Kaplan, R.S. and Norton, D.P. (2001), "Transforming the balanced scorecard from performance measurement to strategic management: Part 1", Accounting Horizons, Vol. 15 No. 1, pp. 87-104.
24. Lipe, M.G. and Salterio, S.E. (2000), "The balanced scorecard: judgmental effects of common and unique performance measures", The Accounting Review, Vol. 75 No. 3, pp. 283-98.
25. Lynch, R.L. and Cross, K.F. (1991), Measure Up! Yardsticks for Continuous Improvement, Basil Blackwell, London.
26. Marshall, C. and Rossman, G.B. (1999), Designing Qualitative Research, Sage Publications, Thousand Oaks, CA.
27. Maskell, B.H. (1991), Performance Measurement for World Class Manufacturing, Productivity Press, Cambridge, MA.
28. Medori, D. and Steeple, D. (2000), "A framework for auditing and enhancing performance measurement systems", International Journal of Operations & Production Management, Vol. 20 No. 5, pp. 520-33.
29. Mooraj, S., Oyon, D. and Hostettler, D. (1999), "The balanced scorecard: a necessary good or an unnecessary evil?", European Management Journal, Vol. 17, pp. 481-91.
30. Moore, M.H. and Poethig, M. (1998), "The police as an agent of municipal government: implications for measuring police effectiveness", paper presented at the National Institute of Justice's Police Research.
31. Moore, M.H., Spelman, W., Estrich, S.R. and McGillis, D. (1985), Dangerous Offenders: The Elusive Target of Justice, Harvard University Press, Cambridge, MA.
32. Morgan, G. (1986), Images of Organizations, Sage Publications, Beverly Hills, CA.
33. Neely, A.D. (1999), "The performance measurement revolution: why now and where next?", International Journal of Operations & Production Management, Vol. 19 No. 2, pp. 205-8.
34. Neely, A., Adams, C. and Kennerley, M. (2002), The Performance Prism: The Scorecard for Measuring and Managing Business Success, Prentice-Hall, London.
35. Neely, A.D., Richards, A.H., Mills, J.F., Platts, K.W. and Bourne, M.C.S. (1997), "Designing performance measures; a structured approach", International Journal of Operations and Production Management, Vol. 17 No. 11, pp. 1131-52.
36. Neely, A.D., Mills, J.F., Gregory, M.J., Richards, A.H., Plate, K.W. and Bourne, M.C.S. (1996), Getting the Measure of Your Business, Findlay, London.
37. Norreklit, H. (2000), "The balanced on the balanced scorecard - a critical analysis of some of its assumptions", Management Accounting Research, Vol. 11 No. 1, pp. 65-88.
38. Olson, O., Guthrie, J. and Humphrey, C. (1998), Global Warning! Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo.
39. Palmer, A.J. (1993), "Performance measurement in local government", Public Money and Management, Vol. 13 No. 4, pp. 31-6.
40. Rossman, G.B. and Rallis, S.F. (1998), Learning in the Field: An Introduction to Qualitative Research, Sage, Thousand Oaks, CA.
41. Saaty, T.L. (1980), The Analytic Hierarchy Process, McGraw-Hill, New York, NY.
42. Silk, S. (1998), "Automating the balanced scorecard", Management Accounting-US, pp. 38-44.
43. Sparrow, M.K., Kennedy, D.M. and Moore, M.H. (1992), Beyond 911: A New Era for Policing, Harper and Collins, New York, NY.
44. Swedish Code of Statutes (1959), General Instructions to the Police, SFS 1959: 492.
45. Vaivio, J. (1999), "Exploring a 'non-financial' management accounting", Management Accounting Research, Vol. 10 No. 4, pp. 409-37.
46. Van Peursem, K.A., Pratt, M.J. and Lawrence, S.R. (1995), "Health management performance: a review of measures and indicators", Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, pp. 34-70.
47. Walker Information (1998), "A North American study on stakeholder measurement", Measurement, Vol. 8 No. 3, pp. 1-4.
48. Wilson, S. (1977), "The use of ethnographic techniques in educational research", Review of Educational Research, Vol. 47, pp. 245-65.