数字化转型和企业集团管理控制模式的选择
1School of Accounting, Dongbei University of Finance and Economics, Dalian, Liaoning, China.
PloS one
|April 22, 2025
概括
数字化转型鼓励企业集团采用分散的管理控制. 这种转变改善了内部控制,并减轻了主要代理问题,特别是在国有企业和不确定的市场.
科学领域:
- 工商管理 工商管理
- 信息系统信息系统信息系统
- 组织行为 组织行为
背景情况:
- 数字化转型显著影响企业战略和运营.
- 企业集团在管理控制模式方面面临复杂的挑战.
- 了解数字化对组织结构的影响至关重要.
研究的目的:
- 实证地研究数字化转型对中国企业集团管理控制模式的影响.
- 探索数字化转型对控制模式选择的机制和缓解效应.
- 扩大企业集团内的管理控制模式的测量指标.
主要方法:
- 对中国上市公司 (2010-2022) 数据的实证分析.
- 调查机制,包括内部控制质量和主代理问题.
- 检查企业类型 (国有企业) 和环境不确定性的缓和效应.
主要成果:
- 数字化转型促进了向去中心化管理控制模式的转变.
- 由于数字化,内部控制质量的提高减轻了主体-代理问题.
- 这种影响在国有企业和高不确定性环境中更为明显.
结论:
- 数字化转型促进了企业集团中去中心化的管理控制.
- 加强内部控制是推动这种去中心化的关键机制.
- 公司的特点和环境因素减轻了数字化转型对控制模式的影响.
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