NGHIÊN CỨU ẢNH HƯỞNG CỦA NĂNG LỰC CHUYỂN ĐỔI SỐ ĐẾN HIỆU QUẢ HOẠT ĐỘNG CỦA DOANH NGHIỆP: BẰNG CHỨNG TỪ VAI TRÒ TRUNG GIAN CỦA CHUYỂN ĐỔI SỐ TRONG KẾ TOÁN
Nội dung chính của bài viết
Tóm tắt
Bài viết tập trung đánh giá ảnh hưởng của năng lực chuyển đổi số của doanh nghiệp đến hiệu quả hoạt động của doanh nghiệp thông qua vai trò trung gian của chuyển đổi số trong kế toán. Nghiên cứu thực hiện khảo sát với 495 doanh nghiệp nhỏ và vừa (DNNVV) trên địa bàn tỉnh Thanh Hóa và sử dụng mô hình cấu trúc bình phương tối thiểu riêng phần PLS-SEM để kiểm định các mối quan hệ trong mô hình. Kết quả nghiên cứu khẳng định năng lực chuyển đổi số có tác động tích cực và đáng kể đến chuyển đổi số trong kế toán đồng thời có tác động gián tiếp đến hiệu quả hoạt động thông qua biến trung gian là chuyển đổi số trong kế toán. Ngoài ra, chuyển đổi số trong kế toán có tác động trực tiếp và tích cực đến hiệu quả hoạt động của doanh nghiệp. Bài viết đề xuất một số gợi ý cho DNNVV nhằm nâng cao năng lực chuyển đổi số, chuyển đổi số trong kế toán từ đó tăng hiệu quả hoạt động của doanh nghiệp.
Từ khóa
Năng lực chuyển đổi số, chuyển đổi số trong kế toán, hiệu quả hoạt động, DNNVV.
Chi tiết bài viết
Tài liệu tham khảo
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[6] Chanias, S., Myers, M. D., & Hess, T. (2019). Digital transformation strategy making in pre-digital organizations: The case of a financial services provider. The Journal of Strategic Information Systems, 28(1), 17-33.
[7] Chen, Y., Wang, Y., Nevo, S., Jin, J., Wang, L., & Chow, W. S. (2014). IT capability and organizational performance: the roles of business process agility and environmental factors. European Journal of Information Systems, 23(3), 326-342.
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[9] Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note. International journal of accounting information systems, 12(1), 3-19.
[10] Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027.
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[12] Hutama, D., Raharjo, K., & Nugroho, A. (2023). Impact of Digital Capability on SMEs Performance: Mediating Role of Digital Business Transformation. Wacana Journal of Social and Humanity Studies, 26(3).
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[16] Liu, H., Ke, W., Wei, K. K., & Hua, Z. (2013). The impact of IT capabilities on firm performance: The mediating roles of absorptive capacity and supply chain agility. Decision support systems, 54(3), 1452-1462.
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[26] Venkatraman, N., & Ramanujam, V. (1986). Measurement of business performance in strategy research: A comparison of approaches. Academy of management review, 11(4), 801-814.
[27] Vial, G. (2019). Reflections on quality requirements for digital trace data in IS research. Decision Support Systems, 126, 113133.
[28] Wade, M., & Hulland, J. (2004). The resource-based view and information systems research: Review, extension, and suggestions for future research. MIS quarterly, 107-142.
[29] Warner, K. S., & Wäger, M. (2019). Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal. Long range planning, 52(3), 326-349.
[30] Zhang, M., & Tansuhaj, P. S. (2007). Organizational culture, information technology capability, and performance: the case of born global firms. Multinational Business Review, 15(3), 43-78.