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.

本文开发了一种基于理论的网络犯罪分类法。对网络犯罪分类法的需求源于缺乏衡量和管理网络犯罪的定义和标准。我们将网络犯罪定义为使用计算机技术实施犯罪的行为。我们分类学的四个基本组成部分包括相互排他性，结构性，详尽性和明确定义的类别，它们共同提供了理论基础。作为概念验证，我们使用示例和启发式方法来验证我们的分类法。我们确定对理论和实践的贡献。我们从管理，报告，披露，治理，法规和司法机构的角度讨论分类法的含义。