The purpose of this study is to propose to use the economic value added to measure firm performance against information security investments.
The authors develop a conceptual framework to capture non information technology (IT)-related and IT-related security investment factors and propose to study their holistic influences on firm performance.
The authors propose 14 propositions to understand the relationship between security investments and firm performance.
The authors propose a validation process to guide future research to further empirically capture all needed data and analyze the proposed relationships.
Managers can view security investment from a more comprehensive perspective and understand how to potentially contribute each of the non IT-related and IT-related factors to firm performance.
This is one of the early attempts studying information security investment vs firm performance from a comprehensive conceptual angel.
This paper is dedicated to the memory of our wonderful scholar and friend, Dr. Lee. J. Yao, who recently passed away.
Bose, R. and (Robert) Luo, X. (2014), "Investigating security investment impact on firm performance", International Journal of Accounting & Information Management, Vol. 22 No. 3, pp. 194-208. https://doi.org/10.1108/IJAIM-04-2014-0026Download as .RIS
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