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Marta Meisner ()
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Marta Meisner: Nicolaus Copernicus University in Torun

Copernican Journal of Finance & Accounting, 2017, vol. 6, issue 3, 63-73

Abstract: Healthcare sector is identified as particularly vulnerable to digital data breaches and damages caused by illegal use of personal and confidential information. Facing such dangerous threat medical entities need to estimate financial consequences of potential cyber attack leading to a breach of patients’ data. The paper’s aim is to provide an overview of the consequences of digital data breach in healthcare sector and their financial impact – comparing Polish and global perspective. The research method used was analysis and comparison of international literature, reports, case studies, statistics concerning data breaches in healthcare sector as well as new legal regulations applicable in European Union. The results of the research show that estimations of total digital data breach costs vary widely among various reports and analysis. The main reasons are application of different methods of estimation and lack of complete and reliable databases due to insufficient disclosure of cyber incidents. In addition, the most important conclusion of the paper is that there is an urgent need to conduct research concerning probable data breach costs in Polish healthcare sector, since studies pursued by renowned organisations have not covered Poland so far.

Keywords: cybersecurity; data breach; healthcare (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:cpn:umkcjf:v:6:y:2017:i:3:p:63-73