– The purpose of this study is to propose to use the economic value added to measure firm performance against information security investments.
– 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.
– The authors propose 14 propositions to understand the relationship between security investments and firm performance.
– The authors propose a validation process to guide future research to further empirically capture all needed data and analyze the proposed relationships.
– 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.
– This is one of the early attempts studying information security investment vs firm performance from a comprehensive conceptual angel.
