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

21 Pages Posted: 30 Jan 2007  

Suresh Cuganesan

Swinburne University of Technology

David Lacey

Macquarie Graduate School of Management

Multiple version iconThere are 2 versions of this paper

Date Written: 2007

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: Identity fraud, Performance measurement, Costing systems, Accounting

JEL Classification: M40

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

Suresh Cuganesan (Contact Author)

Swinburne University of Technology ( email )

Cnr Wakefield and William Streets, Hawthorn Victor
3122 Victoria, Victoria 3122
Australia
+61 3 9214 8388 (Phone)
+61 3 9819 2117 (Fax)

David Lacey

Macquarie Graduate School of Management ( email )

99 Talavera Road
Sydney, NSW 2113
Australia

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