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Article
Publication date: 21 November 2016

Jeffry R. Phillips and Allan Y. Jiao

The purpose of this paper is to determine the extent to which constructs of institutional isomorphism apply to Los Angeles Police Department’s (LAPD) performance measurements of…

Abstract

Purpose

The purpose of this paper is to determine the extent to which constructs of institutional isomorphism apply to Los Angeles Police Department’s (LAPD) performance measurements of the US Department of Justice’s federal consent decree.

Design/methodology/approach

A case-study approach was used to gather and analyze the data, including documentary research, personal interviews, and observations.

Findings

The findings demonstrate that isomorphic pressures existed in the LAPD’s Audit Division and influenced the development of performance measures for reforms although not in a straightforward or unidimensional manner.

Originality/value

Police auditing in the context of the federal consent decree is shown to be a viable approach for institutionalizing police reforms, but further research is necessary on specific performance measurements of police operations and relationship between these measures and police effectiveness.

Details

Policing: An International Journal of Police Strategies & Management, vol. 39 no. 4
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 19 August 2009

Tom Cockcroft and Iain Beattie

The purpose of this paper is to explore the consequences that followed the introduction of a performance measurement regime that is introduced into a subdivision of an English…

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Abstract

Purpose

The purpose of this paper is to explore the consequences that followed the introduction of a performance measurement regime that is introduced into a subdivision of an English police force. The police force under consideration is located in a county that covers over 1,500 square miles and envelops areas as diverse as large urban conurbations, small villages and considerable rural expanses.

Design/methodology/approach

Part of this research utilised semi‐structured interviews to gauge officers' reactions to the new system and the impact on their occupational behaviour.

Findings

The research found widespread resistance to the new system, due to a perception that the performance indicators did not fully reflect the breadth of the officer role. Similarly, evidence emerged to suggest that performance indicators can play a key role in focussing officers' attention on those core behaviours being measured and encouraging presentational and working styles which, whilst satisfying scoring criteria, might, arguably, be deemed inappropriate.

Research limitations/implications

The research is limited by its focus upon officers working under a pilot project in a solitary subdivision. Further research might seek to draw on the views of larger numbers of officers working under a variety of police performance measurement mechanisms. Such an approach would facilitate the development of guides to best practice in both the formulation and implementation of such regimes and would, conceivably, help overcome officer resistance to such systems.

Originality/value

The paper is original in that acknowledges, and focuses upon, the cultural dynamics of the police officer and uses this approach to chart the challenges of effective implementation of such strategies. As such, the paper should be of interest to middle and senior police managers tasked with implementing effective performance measurement. Furthermore, this paper, although originating from evaluation research, represents a more critical contextualisation of the interviews, which are conducted with officers. In doing so, it seeks to locate the practicalities associated with the introduction of “performance measurement” against the reality of police work.

Details

Policing: An International Journal of Police Strategies & Management, vol. 32 no. 3
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 June 2012

Mohamad Zakaria, Zanda Garanča and Abdallah Sobeih

This paper seeks to identify the practical challenges of implementing a code of conduct in the supply chain management of multinational mobile phone industries from diverse…

2584

Abstract

Purpose

This paper seeks to identify the practical challenges of implementing a code of conduct in the supply chain management of multinational mobile phone industries from diverse cultural and legal contexts by analysing critically how a multinational company manages the CSR concept in its supply chain.

Design/methodology/approach

This study is based on qualitative interviews, analysis of codes of conduct and the practices of Sony Ericsson as well as of one of its suppliers.

Findings

Codes of conduct should be perceived differently within different contexts. Therefore, cultural and legal issues have to be considered when formulating and implementing codes of conduct, and when assessing compliance. The development of codes of conduct in the mobile phone industry is an ongoing process. Both cultural and legal challenges have to be considered.

Originality/value

Each company should define its own standards and limits of responsibility within the context of ethical sourcing, while some basic codes of conduct compliance should be forced on the whole mobile phone industry.

Details

Social Responsibility Journal, vol. 8 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 8 June 2012

Wendy Cukier, Erin Barkel, Tania Vaughan and George Gekas

The purpose of this study is to investigate the presence of quality assurance, risk management, and audit practices at the municipal, provincial and federal levels of law…

1344

Abstract

Purpose

The purpose of this study is to investigate the presence of quality assurance, risk management, and audit practices at the municipal, provincial and federal levels of law enforcement in Canada. Based on open‐ended interviews and surveys with management of law enforcement agencies, the study attempts to determine the extent to which these practices are in place, the structure of managing these functions, including the tools that are used to do so and the role of these functions within the organization.

Design/methodology/approach

The survey was sent to 104 police services, which are represented in the Canadian Association of Chiefs of Police. A total of 30 people responded on behalf of 23 police agencies. The survey was supplemented with in‐depth interviews with selected police services.

Findings

There was a high level of consensus around the reasons for undertaking these processes and the rankings were also remarkably consistent. The way in which risks are defined varies from organization to organization but some common patterns emerge. The top risks are those associated with the external environment (80.77 per cent) and operational risks (76.92 per cent).

Originality/value

The study confirmed the challenges associated with establishing rigorous professional standards, while balancing the interests of different stakeholders in the development and application of the process.

Details

The TQM Journal, vol. 24 no. 4
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 4 September 2019

Peter Murphy, Paresh Wankhade and Katarzyna Lakoma

The organisational and service delivery landscape of the emergency services in the UK has been rapidly changing and is facing further change in the foreseeable future. The purpose…

Abstract

Purpose

The organisational and service delivery landscape of the emergency services in the UK has been rapidly changing and is facing further change in the foreseeable future. The purpose of this paper is to examine recent and ongoing organisational changes in the policy development, service delivery and regulatory landscape of the emergency services, in order to capture the overall picture and potential opportunities for improvement or further investigation.

Design/methodology/approach

This general review utilises the characteristics of the three domains of a national framework, namely, policy development, service delivery and public assurance, and uses these characteristics as lenses to examine the three main blue light emergency services of police, fire and ambulances.

Findings

What emerges in the organisational landscape and conceptual maps for the police and even more so for the Fire and Rescue Service, is the immaturity of many of the organisations in the policy and the public assurance domains while the service delivery organisations have remained relatively stable. In the relatively neglected ambulance services, we find the NHS’s recent Ambulance Response Programme has considerable potential to improve parts of all three domains.

Research limitations/implications

The review is limited to the UK and primarily focussed on England.

Practical implications

The review identifies opportunities for improvement, potential improvement and further research.

Originality/value

Although the National Audit Office has attempted in the past to provide organisational landscape reviews of individual emergency services, this contemporary comparative review of all three services using a common model is unique. It provides considerable new insights for policy makers, service delivers and regulators.

Details

International Journal of Emergency Services, vol. 9 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 1 September 2001

Muel Kaptein and Piet van Reenen

This article presents a conceptual framework for reviewing the integrity of police organizations, provides a general basis for developing specific activities and gives an overview…

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Abstract

This article presents a conceptual framework for reviewing the integrity of police organizations, provides a general basis for developing specific activities and gives an overview of possible strategies and activities. Integrity management has to safeguard the conditions in the organization that enable police officers to find a responsible balance between three fundamental types of conflicting interests: the entangled hands dilemma; the many hands dilemma; and the dirty hands dilemma. We develop seven organizational qualities that encourage a prudent balance. An integrity audit can help in measuring these qualities. By examining the organization from this perspective, it is possible to work on improving the organization’s integrity.

Details

Policing: An International Journal of Police Strategies & Management, vol. 24 no. 3
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 May 2000

Yves Gendron

This paper has been written following the refusal of US Big Six firms to participate in a context‐based research project on the new‐client‐acceptance decision, in spite of their…

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Abstract

This paper has been written following the refusal of US Big Six firms to participate in a context‐based research project on the new‐client‐acceptance decision, in spite of their claims that current audit research is too far removed from the realities of practice. The paper aims to problematise the firms’ refusal, arguing that it exemplifies efforts at policing the development of academic knowledge on the part of gatekeepers who strive to make researchers work on technicalities, thereby mitigating the risk that research may tarnish the profession’s legitimacy. Insights into the social construction of the gatekeepers’ efforts at policing knowledge are provided by the multilateral negotiations with the firms, showing initial differences in gatekeepers’ boundaries of acceptable research, and subsequent between‐firm discussions that resulted in the firms’ joint decision to refuse participation.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 October 2003

Steve Hallam

The unreliability of statistics of crime recorded by the police has been the subject of much comment over the years. The new National Crime Recording Standard represents an…

Abstract

The unreliability of statistics of crime recorded by the police has been the subject of much comment over the years. The new National Crime Recording Standard represents an attempt to overcome recording variation, provide a ‘victim focus’ and allow comparisons in forces' performance. A consequence has been a significant increase in bureaucracy and audit systems that may have only a modest effect on the reliability of the statistics.

Details

Safer Communities, vol. 2 no. 4
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 1 June 2000

Martin Gill, Jerry Hart and Ken Livingstone

This paper addresses key issues in the implementation of a managed response to crime. Based on a major study of resource allocation decision‐making procedures in the British Police

Abstract

This paper addresses key issues in the implementation of a managed response to crime. Based on a major study of resource allocation decision‐making procedures in the British Police Service, it focuses on the “crime desk”, both as an aid to management and as an operational centre for new forms of investigation. While the authors found a clear indication that crime desks brought benefits by alleviating the administrative burden imposed by the crime recording process, evidence that their potential as an investigative resource was less clear. However, they produce a strong argument that this could be amended if key issues are understood and addressed by the police service.

Details

Policing: An International Journal of Police Strategies & Management, vol. 23 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Book part
Publication date: 18 January 2021

Rasha Kassem and Umut Turksen

The need for independent audit goes back to the agency theory, the theory of delegation of power and the issue of trust. Stakeholders delegate power to management to manage the…

Abstract

The need for independent audit goes back to the agency theory, the theory of delegation of power and the issue of trust. Stakeholders delegate power to management to manage the business on their behalf, yet they face the risk of information asymmetry and management motivations to commit fraud. The main aim of having an independent auditor was therefore to reduce the risk of information asymmetry and fraudulent behaviour by management. Auditors are required by the International Auditing Standards to detect material fraud and error, and they are expected to have a duty of care for stakeholders. However, recently independent auditors, whether conducting private or public audit, have been scrutinised for failing to detect material fraud. There have been a lot of discussions in the literature about the role of private auditors in detecting fraud, but very little discussions about the role of public auditors in detecting fraud. This chapter will outline the difference between private audit and public audit; explain the legal liability of public auditors in relation to fraud detection; the role of public auditors in detecting fraud; and will critically review the root causes for auditors’ failure to detect fraud.

Details

Contemporary Issues in Public Sector Accounting and Auditing
Type: Book
ISBN: 978-1-83909-508-5

Keywords

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