e-journal

Can spending on information security be justified?

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Purpose – The purpose of this paper is to investigate the optimality of various strategies for
spending on information security. Being able to understand the strengths and weaknesses of spending
strategies is useful to organizations.
Design/methodology/approach – The author’s analysis begins with a whole-systems view of the
security spending decision that encompasses people, technology, and economics and a taxonomy of
justifications is presented for spending on information security. Each justification within the
taxonomy is discussed, with that analysis used to examine the apparent rationality of a number of
common spending strategies. A model is constructed that can be used in a practical manner to enable
an organization to select a rational approach to spending on information security.
Findings – The author describes two spending strategies intended to be simple and straightforward for
an organization to employ in a practical manner. These strategies account for a number of weaknesses in
common justifications for spending on information security. They also take into consideration the
observation that a number of pressures push companies towards inefficiency in their spending.
Originality/value – When faced with budgeting decisions, managers are bound by fiduciary duty to
identify those investments that will maximize shareholder value. As such, decisions about spending
must be carefully considered and evaluated in rational economic terms. This paper provides useful
thinking on this important topic.

Keywords Data security, Information management, Costs, Decision making, Information security,Information systems, Spending strategies, Efficiency, Incentives, Psychology, Economics

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Ketersediaan

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Informasi Detail

Judul Seri

Information Management & Computer Security

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

Information Management & Computer Security Vol. 20 No. 4, 2012 pp. 312-326

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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