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Investigating security investment impact on firm performance

Ranjit Bose (Anderson School of Management, University of New Mexico, Albuquerque, New Mexico, USA)
Xin (Robert) Luo (Anderson School of Management, University of New Mexico, Albuquerque, New Mexico, USA)

International Journal of Accounting & Information Management

ISSN: 1834-7649

Article publication date: 29 July 2014

1602

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

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Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

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