Review: What Determines IT Spending Priorities by Hoon S. Cha, David E. Pingry and Matt E. Thatcher

I would have to agree with Cha, Pingry and Thatcher. That IT companies are spending "in the areas of administration and production and distribution while the lowest priorities are in the areas of R&D and security." Although personally I wouldn't agree with the fact that companies are spend so few in security. For instance look at this table:

as you can see "An up arrow indicates a increase in the independent variable will increase the probability that the business function will be ranked first (last). A down arrow indicates in the independent variable will decrease the probability that the business function will be ranked first (last). Blue indicates that an increase in the independent variable increases the business function's priority. Orange indicates that an increase in the independent variable decreases the business function's priority."
Like I said before I agree with Cha, Pingry and Thatcher that IT companies are doing their expenditures this way, but I don't agree with the IT companies in that they don't do R&D and security as their highest priority. The reason why I say this is because  if they don't put R&D and security as their highest priority they will be very susceptible to Hackers, bugs and other Malicious software that could take the entire company down, for example: look at the stock market crash that started the Great Depression (otherwise known as "Black Tuesday") or look at "Die Hard 4.0" if these companies had put security at the forethought of their business they wouldn't be in the mess that they were in.