Investigating security investment impact on firm performance
International Journal of Accounting & Information Management
ISSN: 1834-7649
Article publication date: 29 July 2014
Abstract
Purpose
The purpose of this study is to propose to use the economic value added to measure firm performance against information security investments.
Design/methodology/approach
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.
Findings
The authors propose 14 propositions to understand the relationship between security investments and firm performance.
Research limitations/implications
The authors propose a validation process to guide future research to further empirically capture all needed data and analyze the proposed relationships.
Practical implications
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.
Originality/value
This is one of the early attempts studying information security investment vs firm performance from a comprehensive conceptual angel.
Keywords
Acknowledgements
This paper is dedicated to the memory of our wonderful scholar and friend, Dr. Lee. J. Yao, who recently passed away.
Citation
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-04-2014-0026
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited