| 摘要: | 數位轉型在近年來已成為許多學理與產業共同討論的議題，儘管在這樣討論的重要性下，現存的文獻對於數位轉型發展的概念與整合性架構卻沒有一致性的看法。此外，大部分的研究都屬於觀念性的發展，缺乏實證證據來說明數位轉型不同構面對於企業競爭優勢與績效的影響。因此，本研究通過廣泛的文獻回顧，歸納出數位轉型三個發展的三個主要構面–創新導向、數位策略發展以及數位科技應用，並進一步調查構面對於企業差異化優勢的影響。
本研究以《天下雜誌》「兩千大企業調查排名資料庫」中服務業與金融業內零售、電商與銀行，針對2016至2018年穩健獲選之企業，經篩選後58家做為研究樣本並進行年報建檔。運用以次級資料為主的內容分析法(Content Analysis)，將所彙整之數位轉型三大構面「創新導向、數位策略發展、數位科技應用」對應其年報中相關的內容進行編碼，整理後得出研究所需的資料。透過年報非結構性的文字衡量數位轉型三大構面，並以差異化優勢來評估企業整體之競爭優勢。
本研究發現，創新導向皆能正向提升數位策略發展與數位科技應用，此外本研究亦顯示數位策略發展能有效提升差異化優勢，但數位科技應用對於差異化優勢則無顯著的影響。最後，研究提出數位轉型發展的對於實務的管理意涵。
In recent years, digital transformation has become a popular issue discussed in both academic research and business practices. Despite its importance, there is no general agreement on the conceptualization and integrative framework of digital transformation development in the extant literature. In addition, most of the research efforts belong to conceptual development, lacking empirical evidence to explain the impacts of different dimensions of digital transformation on organizational competitive advantage and performance. Therefore, using a comprehensive literature review, this study identifies 3 main dimensions of digital transformation development namely －innovation orientation, digital strategy development, and digital technology application－ and further examines their effects on differentiation advantage of a firm.
Based on the "Survey ranking Database of 2000 Enterprises" of CommonWealth Magazine, this research focuses on the retail, e-commerce and banking industries in the service industry, and selects 58 enterprises consistently singled-out from 2016 to 2018 as research samples and collects their annual reports. Content Analysis, which is mainly based on secondary data, is used to encode the 3 aspects of digital transformation, innovation orientation, digital strategy development and digital technology application, corresponding to the relevant contents in the annual report. Through the non-structural text of the annual report, this study measures the 3 aspects of digital transformation, and evaluates the overall competitive advantage of the enterprise on account of their differentiation advantage.
Empirically, this study finds that innovation orientation can improve both digital strategy development and digital technology application. In addition, the findings of this study indicates that digital strategy development can enhance the differentiation advantage, whereas the application of digital technology cannot influence such an advantage. Finally, several research and managerial implications of digital transformation development are offered. |
