Research on the Financial Digital Transformation Based on the Dynamic Middle-platform Architecture：Taking a Traditional Data-intensive Enterprise for Example

Abstract

Abstract: With the development of the digital economy, the defects of traditional financial management such as rigid organizational structure, miscommunication and weak risk resistance are gradually revealed. How to launch the financial digital transformation effectively is an issue that Chinese traditional enterprises have to address. The intelligent financial management models centered on shared service centers or middle-platform have been explored in previous studies. But most of them just focus on static organizational structures of internet enterprises and new retail industry, without fully considering the rapid changes in the external market in the digital economy. In view of this, selecting traditional data-intensive enterprises as research subjects, starting from the perspective of dynamic development, based on the financial digital transformation theory and the shared service theory, combined with the strategy of dynamic middle-platform, applying digital technologies such as big data, blockchain and artificial intelligence, a financial digital transformation model with the characteristics of dynamic middle-platform, deep intelligence and user orientation is built. Then China Railway Siyuan Survey and Design Group Co. with digital transformation experience is used as an example to test the model's validity. The result shows that the model could effectively enhance the digital service capabilities and business agility capabilities of enterprise's finance, and improve customer service experience. This research can help to deepen the theoretical understanding of the middle-platform, and provide some practical enlightenment for the financial digital transformation of traditional data intensive enterprises.

Key words: finance shared, dynamic middle-platform, decentralization, digital transformation, data-intensive

Han Xiao, Huang Zhixiang, Huang Yuan. Research on the Financial Digital Transformation Based on the Dynamic Middle-platform Architecture：Taking a Traditional Data-intensive Enterprise for Example[J]. Management Review, 2023, 35(12): 333-352.

References

[1] 马慧,靳庆鲁,王欣. 大数据与会计功能——新的分析框架和思考方向[J]. 管理科学学报, 2021,24(9):1-17
[2] 纳超洪,陈雪,徐慧. 财务共享能降低成本粘性吗?——基于集团管控的视角[J/OL]. 南开管理评论:1-32[2023-03-20]. http://kns.cnki.net/kcms/detail/12.1288.f.20221123.0841.002.html
[3] 刘梅玲,黄虎,佟成生,等. 智能财务的基本框架与建设思路研究[J]. 会计研究, 2020,(3):179-192
[4] Nasiri M., Saunila M., Ukko J. Digital Orientation, Digital Maturity, and Digital Intensity: Determinants of Financial Success in Digital Transformation Settings[J]. International Journal of Operations & Production Management, 2022,42(13):274-298
[5] 郑天娇,王刚,周振,等. 中台战略思想下的财务信息化体系探析[J]. 会计之友, 2021,(2):123-127
[6] 刘勤,杨寅. 智能财务的体系架构、实现路径和应用趋势探讨[J]. 管理会计研究, 2018,1(1):84-90
[7] 杨寅,刘勤. 企业财务转型与价值创造影响因素分析——基于力场模型视角的财务共享服务中心多案例研究[J]. 会计研究, 2020,(7):23-37
[8] Li S. X., Sandino T. Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance[J]. Journal of Accounting Research, 2018,56(2):713-747
[9] Wang J., Hu M. Efficient Inaccuracy: User-Generated Information Sharing in a Queue[J]. Management Science, 2020,66(10):4648-4666
[10] Gunn R. W., Carberry D. P., Frigo R., et al. Shared Services: Major Companies Are Re-Engineering Their Accounting Functions[J]. Management Accounting (USA), 1993,75(5):22-29
[11] ElstonT., Dixon R. The Effect of Shared Service Centers on Administrative Intensity in English Local Government[J]. Journal of Public Administration Research and Theory, 2020,30(1):113-129
[12] Markman G. D., Lieberman M., Leiblein M., et al. The Distinctive Domain of the Sharing Economy: Definitions, Value Creation, and Implications for Research[J]. Journal of Management Studies, 2021,58(4):927-948
[13] Roehrich J. K., Kalra J., Squire B., et al. Network Orchestration in a Large Inter-Organizational Project[J]. Journal of Operations Management, 2023,69（7）:1078-1099
[14] Li Z. R., Hong Y. L., Zhang Z. J. The Empowering and Competition Effects of the Platform-Based Sharing Economy on the Supply and Demand Sides of the Labor Market[J]. Social Science Electronic Publishing, 2021,38(1):140-165
[15] Chen W., Wei Z., Xie K. The Battle for Homes: How does Home Sharing Disrupt Local Residential Markets?[J]. Management Science, 2022,68(12):8589-8612
[16] Garud R., Kumaraswamy A., Roberts A., et al. Liminal Movement by Digital Platform-Based Sharing Economy Ventures: The Case of Uber Technologies[J]. Social Science Electronic Publishing, 2020,43(3):447-475
[17] 戴克清. 共享式服务创新的基因遗传、表达与成长——基于制造业纵向案例的扎根分析[J]. 管理评论, 2020,32(10):324-336
[18] Xu Y., Hazée S., So K. K. F., et al. An Evolutionary Perspective on the Dynamics of Service Platform Ecosystems for the Sharing Economy[J]. Journal of Business Research, 2021,135（10）:127-136
[19] Wei X., Jung S., Choi T. M. Share It or Buy It? Exploring the Effects of Brand Attachment on Commercial Sharing Services[J]. Journal of Business Research, 2022,153（5）:115-127
[20] Swagerman D., SteenisV. J., Sieber P. Shared Services in Accounting and Finance[J]. Organizational Virtualness, 1998,4:173-188
[21] Chen M., Pang M. S., Kumar S. Do You Have a Room for Us in Your IT? An Economic Analysis of Shared IT Services and Implications for IT Industries[J]. MIS Quarterly: Management Information Systems, 2021,45(1):225-267
[22] 徐玉德. 数字经济时代会计变革的反思与逻辑溯源[J]. 会计研究, 2022,(8):3-13
[23] Baiyere A., Salmela H., Tapanainen T. Digital Transformation and the New Logics of Business Process Management[J]. European Journal of Information Systems, 2020,29(3):238-259
[24] 张庆龙. 下一代财务:数字化与智能化[J]. 财会月刊, 2020,(10):3-7
[25] 胡仁昱,刘勤,邱穆青,等. 从电算化到智能化的发展跨越——第二十届全国会计信息化学术年会主要观点综述[J]. 会计研究, 2021,(10):190-192
[26] 艾瑞咨询. 2021年中国数据中台行业白皮书[R]. 艾瑞咨询系列研究报告, 2021
[27] 艾瑞咨询. 中国数字中台行业研究报告企业数字化转型的加速引擎[R]. 艾瑞咨询系列研究报告, 2019
[28] 周翔,叶文平,李新春. 数智化知识编排与组织动态能力演化——基于小米科技的案例研究[J]. 管理世界, 2023,39(1):138-157
[29] 翟雪松,楚肖燕,张紫徽,等. 基于中台架构的教育信息化数字治理研究[J]. 电化教育研究, 2021,42(6):40-46
[30] 王满四,霍宁,周翔. 数字品牌社群的价值共创机理研究——基于体验主导逻辑的视角[J]. 南开管理评论, 2021,24(3):92-103
[31] 付登坡. 数据中台:让数据用起来[M]. 北京: 机械工业出版社, 2020
[32] 陈新宇. 中台实践:数字化转型方法论与解决方案[M]. 北京: 机械工业出版社, 2020
[33] 陈新宇. 中台战略:中台建设与数字商业[M]. 北京: 机械工业出版社, 2019
[34] 钟华. 企业IT架构转型之道[M]. 北京: 机械工业出版社, 2017
[35] 单宇,许晖,周连喜,等. 数智赋能:危机情境下组织韧性如何形成？——基于林清轩转危为机的探索性案例研究[J]. 管理世界, 2021,37(3):84-104
[36] 王烽权,江积海,蔡春花. 相得益彰:数据驱动新零售商业模式闭环的构建机理——盒马案例研究[J/OL]. 南开管理评论:1-23[2023-05-08]. http://kns.cnki.net/kcms/detail/12.1288.F.20221027.1130.004.html
[37] 王永伟,吴湘繁,叶锦华,等. CEO变革型领导行为、组织认同与组织惯例更新:集体主义倾向的调节效应[J]. 管理评论, 2023,35(1):209-221
[38] 张敬博,葛京,杜艺姗. 互补共融还是纵横分隔？——基于互补视角的平台组织架构设计研究[J]. 管理评论, 2020,32(3):307-322
[39] 卢艳秋,宋昶,王向阳. 战略导向与组织结构交互的动态能力演化——基于海尔集团的案例研究[J]. 管理评论, 2021,33(9):340-352
[40] 韩向东,屈涛. 基于数据中台的管理会计信息化框架及创新应用[J]. 管理会计研究, 2020,(1):116-124
[41] 张庆龙. 以数字中台驱动财务共享服务数字化转型[J]. 财会月刊, 2020,(19):32-38
[42] 陈虎,郭奕. 财务数字基建赋能企业转型[J]. 财会月刊, 2020,(13):15-21
[43] 张敏. 企业财务智能化:要素·路径·阶段[J]. 财会月刊, 2020,(17):7-11
[44] 黄丽华,朱海林,刘伟华，等. 企业数字化转型和管理:研究框架与展望[J]. 管理科学学报, 2021,24(8):26-35
[45] Scott S., Orlikowski W. The Digital Undertow: How the Corollary Effects of Digital Transformation Affect Industry Standards[J]. Information Systems Research, 2022,33(1):311-336
[46] 刘海兵,刘洋,黄天蔚. 数字技术驱动高端颠覆性创新的过程机理:探索性案例研究[J]. 管理世界, 2023,39(7):63-81
[47] 丁胜红,周红霞. 企业财务管理理论创新研究[J]. 会计研究, 2020,(8):104-114
[48] 韦德洪,陈势婷. 论智慧财务管理的内涵、外延、特点与应用[J]. 会计研究, 2022,(5):40-48
[49] 曲永义. 数字创新的组织基础与中国异质性[J]. 管理世界, 2022,38(10):158-174
[50] 徐玉德. 数字经济时代会计变革的反思与逻辑溯源[J]. 会计研究, 2022,(8):3-13
[51] Wang Y., Kogan A. Designing Confidentiality-Preserving Blockchain-Based Transaction Processing Systems[J]. International Journal of Accounting Information Systems, 2018,30（9）:1-18
[52] Demirkan S., Demirkan I., McKee A. Blockchain Technology in the Future of Business Cyber Security and Accounting[J]. Journal of Management Analytics, 2020,7(2):189-208
[53] Amiram D., Jorgensen B., Rabetti D. Coins for Bombs: Increased Transparency of the Global Financial System-Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies[J]. Journal of Accounting Research, 2022,60(2):427-466
[54] Liu M., Wu K., Xu J. J. How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain[J]. Current Issues in Auditing, 2019,13(2):19-29
[55] Qasim A., Kharbat F. F. Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum[J]. Journal of Emerging Technologies in Accounting, 2020,17(1):107-117
[56] Rikhardsson P., Yigitbasioglu O. Business Intelligence & Analytics in Management Accounting Research: Status and Future Focus[J]. International Journal of Accounting Information Systems, 2018,29（6）:37-58
[57] Joe J. R., Ulla J. W., Commerford B. P., et al. Man versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence[J]. Journal of Accounting Research, 2022,60(1):171-201
[58] Kokina J., Blanchette S. Early Evidence of Digital Labor in Accounting: Innovation with Robotic Process Automation[J]. International Journal of Accounting Information Systems, 2019,35（12）:100431
[59] Huang F., Vasarhelyi M. A. Applying Robotic Process Automation (RPA) in Auditing: A Framework[J]. International Journal of Accounting Information Systems, 2019,35（12）:100433
[60] Fedyk A., Fedyk T., Hodson J., et al. Is Artificial Intelligence Improving the Audit Process?[J]. Review of Accounting Studies, 2022,27(3):938-985
[61] Zhou F. H., Tafkov I., Towry K. The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms[J]. Contemporary Accounting Research, 2022,39(2):1260-1296
[62] 王凤彬,张雪. 用纵向案例研究讲好中国故事:过程研究范式、过程理论化与中西对话前景[J]. 管理世界, 2022,38(6):191-213
[63] 张骁,王洁,柳志娣,等. 创业者印记影响机会评估和利用的认知机制——基于晨光生物的案例分析[J]. 管理科学学报, 2023,26(6):96-113
[64] 马贵梅,马红,张旭,等. 基于扎根理论的员工建言质量研究:内容结构、测量与作用机制[J]. 管理评论, 2022,34(12):227-240