企业数字化转型,内部控制和总因子生产率
Xiao Li1, Feiyang Zhao2, Zhiquan Zhao3
1Systems and Industrial Engineering Technology Research Center, Zhongyuan University of Technology, Zhengzhou, Henan, China.
数字化转型提高了总要素生产率和内部控制 (IC) 的有效性. 有效的集成商业信息调解了这种影响,特别是在非高科技企业中,推动了经济增长.
科学领域:
- 商业和经济学 商业和经济学
- 信息系统信息系统信息系统
背景情况:
- 企业数字化转型正在重塑业务运营.
- 了解其对生产力和内部控制的影响至关重要.
研究的目的:
- 调查数字化转型如何影响总要素生产率和内部控制 (IC) 的有效性.
- 检查IC在数字化转型与生产力关系中的调解作用.
- 探索非高科技企业中的异质性.
主要方法:
- 基于基于资源的理论和内部控制 (IC) 理论的理论框架.
- 经验分析数字化转型,IC和总因子生产率之间的相互作用.
主要成果:
- 数字化转型对总因子生产率和IC有效性都有积极的影响.
- 内部控制 (IC) 在很大程度上调解了数字化转型和总因素生产率之间的关系.
- 数字化转型对非高科技企业的IC有效性和总因子生产率产生了更明显的影响.
结论:
- 数字化转型通过改善内部控制来提高企业业绩效.
- 政策建议包括推进数字基础设施和优化企业数字战略.
- 非高科技企业可以利用数字化转型来加强治理和经济发展.
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