Lawrence A. Gordon

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Lawrence A. Gordon is the EY Alumni Professor of Managerial Accounting and Information Assurance at the University of Maryland’s Robert H. Smith School of Business. He is also an Affiliate Professor in the University of Maryland Institute for Advanced Computer Studies.[1] Dr. Gordon earned his Ph.D. in Managerial Economics from Rensselaer Polytechnic Institute. An internationally known scholar in the areas of managerial accounting (often called management accounting) and cybersecurity economics, Dr. Gordon's research focuses on such issues as economic aspects of information security (including cybersecurity or computer security), corporate performance measures, cost management systems, and capital investments. He is the author of approximately 100 articles, published in such journals as The Accounting Review, ACM Transactions on Information and System Security, Communications of the ACM, Journal of Financial and Quantitative Analysis, Journal of Computer Security, MIS Quarterly, Accounting, Organizations and Society, and the Journal of Accounting and Public Policy. Dr. Gordon's current research emphasizes the importance of applying concepts from economics and managerial accounting to an information-based economy. Dr. Gordon is the co-creator (with Martin P. Loeb) of the Gordon-Loeb Model,[2] which provides a mathematical economic model for deriving an organization's optimal investment level in cyber/information security. The Gordon-Loeb Model has been featured in The Wall Street Journal and The Financial Times. For a 3-minute video that provides a non-mathematical overview of the Model, go to: Dr. Gordon also is the author of several books, including Managerial Accounting: Concepts and Empirical Evidence, Managing Cybersecurity Resources: A Cost-Benefit Analysis and Improving Capital Budgeting: A Decision Support System Approach. In addition, he is the Editor-in-Chief of the Journal of Accounting and Public Policy and serves on the editorial boards of several other journals. Dr. Gordon's research has over 6,400 citations in Google Scholar.[3]

The recipient of numerous research and teaching awards, Dr. Gordon has been an invited speaker at various universities throughout the world. He also has served as a consultant to several private sector and public sector organizations. In October 2007, he was invited to provide Congressional Testimony concerning his research on cybersecurity economics before a Subcommittee of the U.S. House Committee on Homeland Security.[4] In addition to the Smith School of Business support, Dr. Gordon's research on cybersecurity economics has been supported by the United States National Security Agency and the United States Department of Homeland Security.[5]


  • Managerial Accounting: Concepts and Empirical Evidence (ISBN 0073198005)
  • Managing Cybersecurity Resources: A Cost-Benefit Analysis (ISBN 0071452850)
  • Improving Capital Budgeting: A Decision Support System Approach (ISBN 020104319X)


  1. Maryland Cybersecurity Center at
  2. Gordon, Lawrence; Martin Loeb (November 2002). "The Economics of Information Security Investment". ACM Transactions on Information and System Security. 5 (4): 438–457. doi:10.1145/581271.581274. 
  3. Lawrence A. Gordon, Google Scholar Citations:
  4. See: "Incentives for Improving Cybersecurity in the Private Sector: A Cost-Benefit Perspective,"

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