This paper assesses the practical validity of a balanced scorecard-based performance measurement system in a UAE law enforcement agency by examining how well strategic priorities translate into departmental and individual measures. Drawing on pragmatic constructivism, we conduct a single-case qualitative study using manager interviews and archival documents. We find weak translation of strategy into operational indicators and appraisal criteria, uneven awareness of performance indicators, and limited integration of facts, logic, values, and communication, which undermines system validity and strategic alignment. Effective alignment requires clearer cascades from strategy maps to operational indicators and appraisal criteria, role-appropriate access to KPIs, and cross-unit forums connecting planning and appraisal owners. The study’s primary contribution is empirical: it provides evidence of how misalignment emerges between strategy, measures, rewards, and appraisal in a public law enforcement organization. It also elaborates ‘practical validity’ as a criterion for examining how performance measurement systems function in practice.
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AlSaqri et al. (2026) studied this question.
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