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| Author: | Gordon, L.A. (et al.) |
| Title: | Cybersecurity, capital allocations and management control systems |
| Journal: | European Accounting Review
2008 : VOL. 17:2, p. 215-241 |
| Index terms: | management accounting management control investments auditing information Internet computer security |
| Language: | eng |
| Abstract: | Internet has given rise to cybersecurity (henceforth as: c-s.) issues. This paper demonstrates the relevance to the study of management accounting controls to problems arising in the c-s. setting. Efficient management control systems will reduce a firm's likelihood of suffering significant losses from breaches of c-s. It is found that firms can use an information security audit with adjustments to the compensation payments to the agent and the investment decision rules, to reduce intrinsic domain building preferences of a Chief Information Security Officer. |
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