21 Pages Posted: 30 Jan 2007
Date Written: 2007
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: Identity fraud, Performance measurement, Costing systems, Accounting
JEL Classification: M40
Suggested Citation: Suggested Citation
Cuganesan, Suresh and Lacey, David, New Challenges for Performance Management: Exploratory Evidence on Organisational Responses to Identity Fraud (2007). Available at SSRN: https://ssrn.com/abstract=960157 or http://dx.doi.org/10.2139/ssrn.960157