Investigating security investment impact on firm performance

Ranjit Bose and Xin (Robert) Luo

International Journal of Accounting & Information Management, 2014, vol. 22, issue 3, 194-208

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: Firm performance; Economic value added (EVA); Information security investment (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:v:22:y:2014:i:3:p:194-208

DOI: 10.1108/IJAIM-04-2014-0026

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International Journal of Accounting & Information Management is currently edited by Dr Xin (Robert) Luo and Professor Han Donker

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