The Relationship of Information Technology Risk Management and Firm Performance

• Main Authors: Chia-yi Lee, 李家儀
• Other Authors: She-I Chang
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/49870529499197116857

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === 　　Recently, there has been a significant change in the business operating environment, so enterprises have a tough environment, competitive market expansion and high customers’ expectations. In order to lower costs, shorten the date of delivery, create product diversity, improve product quality, provide the better service, enterprises must improve their business model and process. By using information technology and related information systems, enterprise can control internal resources properly and work closely with external suppliers and customers to remain competitiveness. 　　Because enterprises rely on information technology, they also become easier to be threatened by information technology. Under this circumstance, IT risk management is an important issue. Although the modern management researchers continue to study issues related to risk management, but few explore the relationship between information technology risk management and firm performance. There is no full discussion between information technology risk management and firm performance. Therefore, this research purpose is to discuss the relationship of information technology risk management and firm performance. 　　This research identifies the business performance indicators through literature review, and classifies into four categories: financial, customer, internal process, and learning and growth perspectives based on Balanced Scorecard (BSC) to verify the relationship between information technology risk management and firm performance. On the financial perspective, there have significant correlations between IT risk management and ROA, ROE, Net Profit Ratio, but there has no significant correlation between IT risk management and Intangible Assets, Market value. On the customer perspective, there has no significant correlation between IT risk management and market share. On the internal process perspective, there have significant correlations between IT risk management and PS- Pre_Tax Income, R&D intensity. On the learning and growth perspective, there has a significant negative correlation between IT risk management and labor productivity.