Accounting Info Systems (SIG ASYS)

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Paper Type

ERF

Paper Number

1547

Description

Organizations incur a myriad of expenses regarding their IT security management activities leading to the perception that IT security management activities are simply a cost-center within organizations. We know that competitive advantages can occur for an organization when they possess a unique set of resources not easily obtained or replicated by other organizations. This research in progress asks the question that if properly managed can IT security management activities become valuable resources and capabilities that lead to intellectual capital development and, therefore, may allow the firm to attain competitive advantages? To answer this question, we propose and demonstrate an intuitive and testable taxonomy grounded in four extant literature streams that classifies specifically known IT security management activities into 1) seven broad categories of IT security management, 2) the four properties of resources, and 3) the three intellectual capital types. We conclude with a discussion of the next steps for the research.

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Aug 9th, 12:00 AM

Competing on IT Security: A Proposed Taxonomy of the Relationship Among IT Security Management Activities, Resources, and Intellectual Capital Development

Organizations incur a myriad of expenses regarding their IT security management activities leading to the perception that IT security management activities are simply a cost-center within organizations. We know that competitive advantages can occur for an organization when they possess a unique set of resources not easily obtained or replicated by other organizations. This research in progress asks the question that if properly managed can IT security management activities become valuable resources and capabilities that lead to intellectual capital development and, therefore, may allow the firm to attain competitive advantages? To answer this question, we propose and demonstrate an intuitive and testable taxonomy grounded in four extant literature streams that classifies specifically known IT security management activities into 1) seven broad categories of IT security management, 2) the four properties of resources, and 3) the three intellectual capital types. We conclude with a discussion of the next steps for the research.

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