Enterprise internal control, digital transformation, and digitalization paradox: empirical evidence from China

被引：3

作者：

Tao, Lijuan ^{[1
]}

Han, Qianqian ^{[1
]}

Lin, Jinglei ^{[1
]}

Cao, Shuxia ^{[2
]}

机构：

[1] Qingdao Univ, Sch Management, 308 Ningxia Rd, Qingdao, Shandong, Peoples R China

[2] Univ Sains Malaysia, Sch Management, Gelugor, Penang, Malaysia

来源：

APPLIED ECONOMICS LETTERS | 2024年

关键词：

Internal control; digital transformation; financial performance; digitalization paradox; O32; O33;

D O I：

10.1080/13504851.2024.2425399

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study examines how internal control mechanisms within Chinese enterprises influence their journey towards digital transformation. Focusing on listed companies in China, data from 2012 to 2022 are analysed to ascertain the effects of internal control quality on embracing digital transformation. This study finds that firms with robust internal control frameworks are more inclined to undertake digital transformation initiatives. However, the paradox where digital transformation, despite its potential benefits, initially appears to detrimentally affect the financial performance of these enterprises is also highlighted. This negative financial implication is less pronounced in companies with strong internal controls, particularly non-state-owned and larger enterprises.

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