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.
|Number of pages||3|
|Journal||Journal of applied research in accounting and finance|
|Publication status||Published - 2007|
- identity fraud
- performance measurement
- costing systems
Cuganesan, S., & Lacey, D. (2007). New challenges for performance management: exploratory evidence on organisational responses to identity fraud. Journal of applied research in accounting and finance, 2(2), 27-33.