Resumo

GOMES, Patrícia; MENDES, Sílvia  e  CARVALHO, João. The Balanced Scorecard as a performance measurement instrument in law enforcement: case studies. Economia Global e Gestão [online]. 2010, vol.15, n.2, pp.91-114. ISSN 0873-7444.

The purpose of this paper is to discuss a performance measurement system that has come to be regarded in the literature on public management and accounting as having great potential for performance improvement since the New Public Management reforms began in the 1980s and 90s: the Balanced Scorecard. We particularly focus on one of the more recent areas of application, law enforcement. The BSC proves to be a challenge in this highly controversial area of public services, as it involves ambiguous objectives and many divergent interests from different actors. In addition, it is highly contingent on economic and nonfinancial exogenous factors that are well beyond the scope of police performance. Case applications are discussed in both forerunning NPM nations, such as the UK and Canada, as well as late coming nations, including Portugal, where performance measurement in police management is an increasing concern of the political agenda.

Palavras-chave : Balanced Scorecard; Performance Measurement; Indicators; Reforms; Law Enforcement.

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