New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud

Cuganesan, Suresh; Lacey, David

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New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 2, pp. 27-33, 2007

12 Pages Posted: 19 Feb 2008

See all articles by Suresh Cuganesan

David Lacey

Macquarie Graduate School of Management

There are 2 versions of this paper

Abstract

Available evidence indicates that identity fraud is a significant risk to organisations. Despite this, a lack of research exists on the role of performance measurement and costing systems in supporting organisational responses to this problem. This paper presents exploratory evidence on the challenges for performance measurement and costing systems if organisational responses to the identity fraud problem are to prove effective.

Keywords: dentity fraud, Performance measurement, Costing systems, Accounting

JEL Classification: M40, M41

Suggested Citation: Suggested Citation

Cuganesan, Suresh and Lacey, David, New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud. Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 2, pp. 27-33, 2007 , Available at SSRN: https://ssrn.com/abstract=1094402