Balancing performance measures for information security management : A balanced scorecard framework

Purpose – To provide useful references for manufacturing industry which guide the linkage of business strategies and performance indicators for information security projects. Design/methodology/approach – This study uses balanced scorecard (BSC) framework to set up performance index for information security management in organizations. Moreover, BSC used is to strengthen the linkage between foundational performance indicators and progressive business strategy theme. Findings – The general model of information security management builds the strategy map with 12 strategy themes and 35 key performance indicators are established. The development of strategy map also express how to link strategy themes to key performance indicators. Research limitations/implications – The investigation of listed manufacturing companies in Taiwan may limit the application elsewhere. Practical implications – Traditional performance measurement system like return on investment, sales growth is not enough to describe and manage intangible assets. This study based on BSC to measure information security management performance can provide the increasing value from improving measures and management insight in modern business. Originality/value – This study combines the information security researches and organizational performance studies. The result helps organizations to assess values of information security projects and consider how to link projects performance to business strategies.