数字化转型对组织韧性的影响——财务冗余和管理者短视主义的调节效应

摘要/Abstract

摘要： 提升组织韧性是不确定环境下企业生存与发展的关键。数字经济时代,企业数字化转型是否以及在何种情境下能够提升组织韧性,是学术研究和企业实践共同关注的议题。基于2010-2021年中国沪深A股上市公司的面板数据,研究数字化转型对组织韧性的影响,以及财务冗余和管理者短视主义的调节效应。研究表明:数字化转型对组织韧性具有显著的促进作用;财务冗余能够强化数字化转型对组织韧性的正向影响;管理者短视主义能够削弱数字化转型对组织韧性的正向影响。本文拓宽了组织韧性前因变量的相关研究,丰富了企业数字化转型的理论认知,具有积极的理论和实践启示意义。

关键词: 数字化转型, 组织韧性, 财务冗余, 管理者短视主义

Abstract: Enhancing organizational resilience is key to the survival and development of enterprises in an uncertain environment. In the digital economy era, whether and under what circumstances digital transformation can improve organizational resilience is a topic of common concern for academic research and business practice. Based on panel data from Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2021, this study investigates the impact of digital transformation on organizational resilience, as well as the moderating effects of financial slack and managerial myopia. The study shows that digital transformation has a significant positive impact on organizational resilience; financial slack can strengthen the positive impact of digital transformation on organizational resilience; managerial myopia can weaken the positive impact of digital transformation on organizational resilience. This paper broadens the research on the antecedent variables related to organizational resilience and enriches the theoretical understanding of digital transformation in enterprises, providing valuable insights for both theory and practice.

Key words: digital transformation, organizational resilience, financial slack, managerial myopia

杨伟, 汪文杰. 数字化转型对组织韧性的影响——财务冗余和管理者短视主义的调节效应[J]. 管理评论, 2024, 36(8): 200-211.

Yang Wei, Wang Wenjie. The Impact of Digital Transformation on Organizational Resilience—The Moderating Effects of Financial Slack and Managerial Myopia[J]. Management Review, 2024, 36(8): 200-211.

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