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Developments in Public Sector Performance Measurement: A Project on Producing Return on Investment Metrics for Law Enforcement
Journal article   Peer reviewed

Developments in Public Sector Performance Measurement: A Project on Producing Return on Investment Metrics for Law Enforcement

S Ciganesan and David Lacey
Financial Accountability & Management, Vol.27(4), pp.458-479
2011
url
https://doi.org/10.1111/j.1468-0408.2011.00533.xView
Published Version

Abstract

Accounting, Auditing and Accountability Policy and Administration return on investment performance measurement law enforcement
This paper reports on a project concerned with developing a return on investment (ROI) performance metric for a law enforcement organisation. The paper's contributions are twofold. First, it addresses concerns in the literature about how different stakeholder interests are balanced in the development of performance measures. Second, it helps to remedy an oversight in the literature regarding the hybridisation of accounting and economic expertise, whereby cost benefit techniques and ROI combine to produce a metric of public sector achievements. By virtue of its law enforcement context the paper also discusses a further hybridisation where accounting, economics and criminology/law enforcement intersect.

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