组织吸收能力与财务数字化转型——基于中国移动的案例研究

Organizational Absorptive Capacity and Finance Digital Transformation:A Case Study on China Mobile's Financial Digital Intelligence

近几年,数字技术和数字经济成为党和国家关注的焦点,关于数字技术与数字化转型的研究日益增多。然而,现有研究更多关注数字技术与数字化转型的经济后果,甚少研究关注数字化转型成功实现的原因与过程。本文以中国移动财务数智化体系建设为研究场景,基于吸收能力理论,研究了在中国情境下大型企业如何提升其吸收能力以促进财务数字化转型。研究发现,财务数智化体系的建设并不是简单的新技术与新知识的应用,企业需要通过构建吸收能力以确保能够识别、同化、转化与应用新技术和新知识,从而促进财务数字化转型。此外,公司战略驱动能力、IT基础能力、财务系统能力以及基层组织数字化能力会影响组织对数字化相关知识的吸收能力,进而影响企业数字化转型的开始与实现。

Recently,digital technology and digital economy have become the focus of attention,and research on digital technology and digital transformation has been increasing.However,prior research focused more on the economic consequences of digital technology and digital transformation instead of how enterprises internalize digital transformation.Taking the construction of China Mobile's financial digital intelligence system as a research example,this paper draw a theretical lens from absorptive capacity theory and investigates how large enterprises improve their absorptive capacity to facilitate financial digital transformation in the Chinese context.The study finds that the construction of a financial digital intelligence system is not simply the application of new technologies and knowledge,but that enterprises need to build absorptive capacity to ensure that they can identify,assimilate,transform,and apply new technologies and knowledge to facilitate financial digital transformation.In addition,corporate strategy and financial planning,organizational culture,IT infrastructure,and financial system capabilities affect an organization's absorptive capacity and can be improved by crossorganizational and cross-functional flexible teams to enhance the organization's absorptive capacity for dynamic knowledge.