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International Journal of Accounting Information Systems
Vol 38, 2020, 100467

A taxonomy of cybercrime: Theory and design

Akhilesh Chandraa, Melissa J.Snoweb

Akron, Ohio, United States of America.

Abstract

This paper develops a theory-based taxonomy for cybercrime. The need for a cybercrime taxonomy stems from the lack of a definition and standards to measure and manage cybercrime. We define cybercrime as an act that uses computer technology to commit a crime. The four building blocks of our taxonomy include mutual exclusivity, structure, exhaustiveness, and well-defined categories, which together provide the theoretical foundation. As a proof-of-concept, we use exemplars and heuristics to validate our taxonomy. We identify our contributions for both theory and practice. We discuss implications of our taxonomy from the perspectives of management, reporting, disclosure, governance, regulation and the judiciary.

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