A taxonomy of cybercrime: Theory and design

Akhilesh Chandra and Melissa J. Snowe

International Journal of Accounting Information Systems, 2020, vol. 38, issue C

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.

Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:38:y:2020:i:c:s1467089520300348

DOI: 10.1016/j.accinf.2020.100467

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