Abstract
Management control systems have become a point of focus within the police service. This paper reviews the important roles of performance indicators (PIs) and devolved financial management in police control systems, using the example of one rural police force.
Public sector concern with the pursuit of value for money has led to the domination of efficiency measures over effectiveness, leading to a conflict between those concerned with accountability and those concerned with operations. Operations supporters view PIs and devolved financial management as a ritual, for purposes of external legitimisation, rather than as part of a technical/rational management control system. This paper questions the usefulness of PIs as measures of operational police performance. It demonstrates a lack of internal consistency between PIs and devolved financial management and a lack of congruence between these aspects of accountability and operational policing.
The role of management lies in attempting to integrate PIs and financial management with operational policing, given the certainty of a cash-limited budget and the uncertainty of demand for services. Improving police performance requires the coupling of operations and accountability and the development of shared meanings, something that may only be able to be achieved through the strategic planning process.
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