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Investigating security investment impact on firm performance

Investigating security investment impact on firm performance 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting and Information Management Emerald Publishing

Investigating security investment impact on firm performance

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References (63)

Publisher
Emerald Publishing
Copyright
Copyright © 2014 Emerald Group Publishing Limited. All rights reserved.
ISSN
1834-7649
DOI
10.1108/IJAIM-04-2014-0026
Publisher site
See Article on Publisher Site

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.

Journal

International Journal of Accounting and Information ManagementEmerald Publishing

Published: Jul 29, 2014

Keywords: Firm performance; Economic value added (EVA); Information security investment

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