금융기업의 보안대책이 금융 IT 보안책임과 위험감소그리고 기업성과에 미치는 영향：변혁적 리더십의 조절효과

Information system (IS) security continues to present a challenge for firms. Especially, IT security accident is recentlytaking place successively in the financial sector. Thus, a comprehensive measure on this is demanded. A largepart of a research on security relies upon technical design in nature and is restrictive in a consideration of personand organizational issue. To achieve a goal of firm security, it is possible with an effort of organizational managementand supervision for maintaining the technical and procedural status. Based on a theory of accountability, we proposethat the security countermeasures of organization lead to an increase in accountability and reduction in risk of IT securityin a financial firm and further to firm performance like promotion in firm reliability. In addition, we investigatewhich difference a theoretical model shows by comparison between South Korean and American financial firms. Asa result of analysis, it found that South Korea and America have significant difference, but that a measure on thefinancing IT security is important for both countries. We aim to enhance interpretability of a research on security bycomparatively analysis between countries and conducting a study focus on specific firm called financial business. Ourstudy suggest new theoretical framework to a research of security and provide guideline on design of security to financialfirm.