IDEAS home Printed from https://ideas.repec.org/a/spr/infosf/v14y2012i5d10.1007_s10796-011-9333-x.html
   My bibliography  Save this article

Using time-driven activity-based costing to manage digital forensic readiness in large organisations

Author

Listed:
  • K. Reddy

    (University of Pretoria)

  • H. S. Venter

    (University of Pretoria)

  • M. S. Olivier

    (University of Pretoria)

Abstract

A digital forensic readiness (DFR) programme consists of a number of activities that should be chosen and managed with respect to cost constraints and risk. Traditional cost systems, however, can not provide the cost of individual activities. This makes it difficult or impossible for organisations to consider cost when making decisions about specific activities. In this paper we show that the relatively new cost system, time-driven activity-based costing (TDABC), can be used to determine the cost of implementing and managing activities required for DFR. We show through analysis and simulation that the cost information from a TDABC model can be used for such decisions. We also discuss some of the factors that ought to be considered when implementing or managing the use of TDABC in a large organisation.

Suggested Citation

  • K. Reddy & H. S. Venter & M. S. Olivier, 2012. "Using time-driven activity-based costing to manage digital forensic readiness in large organisations," Information Systems Frontiers, Springer, vol. 14(5), pages 1061-1077, December.
    • Handle: RePEc:spr:infosf:v:14:y:2012:i:5:d:10.1007_s10796-011-9333-x
    DOI: 10.1007/s10796-011-9333-x
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10796-011-9333-x
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s10796-011-9333-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Qian, Li & Ben-Arieh, David, 2008. "Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts," International Journal of Production Economics, Elsevier, vol. 113(2), pages 805-818, June.
    2. Bahli, Bouchaib & Rivard, Suzanne, 2005. "Validating measures of information technology outsourcing risk factors," Omega, Elsevier, vol. 33(2), pages 175-187, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maria Isabel Pedro & Joao Cancio Martins & José António Filipe, 2018. "Competing globally with cost accounting: a case study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 8(2), pages 1412-1412.
    2. Nikolaos Serketzis & Vasilios Katos & Christos Ilioudis & Dimitrios Baltatzis & Georgios Pangalos, 2019. "Improving Forensic Triage Efficiency through Cyber Threat Intelligence," Future Internet, MDPI, vol. 11(7), pages 1-15, July.
    3. R. Ramesh & H. Raghav Rao, 2012. "Information systems frontiers editorial December 2012," Information Systems Frontiers, Springer, vol. 14(5), pages 963-965, December.
    4. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 2017. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 19(6), pages 1343-1356, December.
    5. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 0. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 0, pages 1-14.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gunasekaran, Angappa & Irani, Zahir & Choy, King-Lun & Filippi, Lionel & Papadopoulos, Thanos, 2015. "Performance measures and metrics in outsourcing decisions: A review for research and applications," International Journal of Production Economics, Elsevier, vol. 161(C), pages 153-166.
    2. Johnson, Michael D. & Kirchain, Randolph E., 2009. "Quantifying the effects of product family decisions on material selection: A process-based costing approach," International Journal of Production Economics, Elsevier, vol. 120(2), pages 653-668, August.
    3. Gunasekaran, Angappa & Subramanian, Nachiappan & Papadopoulos, Thanos, 2017. "Information technology for competitive advantage within logistics and supply chains: A review," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 99(C), pages 14-33.
    4. Williams, Christopher & Durst, Susanne, 2019. "Exploring the transition phase in offshore outsourcing: Decision making amidst knowledge at risk," Journal of Business Research, Elsevier, vol. 103(C), pages 460-471.
    5. DeYong, Gregory D. & Pun, Hubert, 2015. "Is dishonesty the best policy? Supplier behaviour in a multi-tier supply chain," International Journal of Production Economics, Elsevier, vol. 170(PA), pages 1-13.
    6. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
    7. Antonio Armillotta, 2021. "On the role of complexity in machining time estimation," Journal of Intelligent Manufacturing, Springer, vol. 32(8), pages 2281-2299, December.
    8. Duffner, Fabian & Mauler, Lukas & Wentker, Marc & Leker, Jens & Winter, Martin, 2021. "Large-scale automotive battery cell manufacturing: Analyzing strategic and operational effects on manufacturing costs," International Journal of Production Economics, Elsevier, vol. 232(C).
    9. McIvor, Ronan & Bals, Lydia, 2021. "A multi-theory framework for understanding the reshoring decision," International Business Review, Elsevier, vol. 30(6).
    10. Zhang, Manman & Zhang, Juliang & Sun, Yue & Cheng, T.C.E., 2022. "How to outsource production considering quality management: Turnkey or buy-sell?," Omega, Elsevier, vol. 113(C).
    11. Liam Murphy, 2024. "The influence of IT outsourcing on organisational success and innovation," Future Business Journal, Springer, vol. 10(1), pages 1-17, December.
    12. Vaidyanathan Jayaraman & Zuoming Liu, 2019. "Aligning governance mechanisms with task features to improve service capabilities---an empirical study of professional service outsourcing in India," Operations Management Research, Springer, vol. 12(1), pages 19-39, June.
    13. Zębala, Wojciech & Plaza, Malgorzata, 2014. "Comparative study of 3- and 5-axis CNC centers for free-form machining of difficult-to-cut material," International Journal of Production Economics, Elsevier, vol. 158(C), pages 345-358.
    14. Nasser Amaitik & Ming Zhang & Zezhong Wang & Yuchun Xu & Gareth Thomson & Yiyong Xiao & Nikolaos Kolokas & Alexander Maisuradze & Oscar Garcia & Michael Peschl & Dimitrios Tzovaras, 2022. "Cost Modelling to Support Optimum Selection of Life Extension Strategy for Industrial Equipment in Smart Manufacturing," Circular Economy and Sustainability, Springer, vol. 2(4), pages 1425-1444, December.
    15. Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
    16. Duffner, F. & Wentker, M. & Greenwood, M. & Leker, J., 2020. "Battery cost modeling: A review and directions for future research," Renewable and Sustainable Energy Reviews, Elsevier, vol. 127(C).
    17. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    18. Barbón, A. & Sánchez-Rodríguez, J.A. & Bayón, L. & Bayón-Cueli, C., 2019. "Cost estimation relationships of a small scale linear Fresnel reflector," Renewable Energy, Elsevier, vol. 134(C), pages 1273-1284.
    19. Wen-Hsien Tsai, 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry," Energies, MDPI, vol. 11(8), pages 1-22, August.
    20. Chul-Seung Hong & Eul-Bum Lee, 2018. "Power Plant Economic Analysis: Maximizing Lifecycle Profitability by Simulating Preliminary Design Solutions of Steam-Cycle Conditions," Energies, MDPI, vol. 11(9), pages 1-21, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:infosf:v:14:y:2012:i:5:d:10.1007_s10796-011-9333-x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.