New challenges for performance management

exploratory evidence on organisational responses to identity fraud

Suresh Cuganesan, David Lacey

Research output: Contribution to journalArticle

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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.
Original languageEnglish
Pages (from-to)27-33
Number of pages3
JournalJournal of applied research in accounting and finance
Volume2
Issue number2
Publication statusPublished - 2007

Keywords

  • identity fraud
  • performance measurement
  • costing systems
  • accounting

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