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頁籤選單縮合
| 題 名 | 數位準備度對會計師事務所數位轉型及組織能力之影響=The Impact of Digital Readiness on Accounting Firms' Digital Transformation and Organizational Capabilities |
|---|---|
| 作 者 | 周坤約; 林雅文; 范宏書; 黃允緹; | 書刊名 | 輔仁管理評論 |
| 卷 期 | 32:2 2025.05[民114.05] |
| 頁 次 | 頁1-29 |
| 分類號 | 495.3 |
| 關鍵詞 | 數位準備度; 數位轉型; 服務彈性; 反應敏捷性; Digital readiness; Digital transformation; Service flexibility; Responding agility; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 數位轉型的議題在最近幾年引起學術界及實務界的高度關注,尤其在歷經新冠肺炎疫情的全球防疫限制與巨大的負面營運衝擊後,更使得數位轉型從口號化為實際行動。當各產業已經投身於數位轉型的行列之中,會計師事務所的數位轉型現況仍缺乏了解。因此本研究從數位轉型的事前準備情況切入,目標在於探索會計師事務所在數位準備度、數位轉型、服務彈性及反應敏捷性之間的關係為何,藉此了解會計師事務所推動數位轉型的整體樣貌。研究發現,本研究提出的三個假說都成立。亦即,數位準備度會正向影響數位轉型,而且數位轉型也會正向影響服務彈性以及反應敏捷性。因此,本研究以研究發現為基礎,提供會計師事務所的管理者關於如何適應環境變化的研究意涵。 |
| 英文摘要 | The issue of digital transformation has attracted great attention from academics and practitioners in recent years. Especially after the global epidemic prevention restrictions and huge negative operational impact of the COVID-19 epidemic, the slogan of digital transformation has been turned into actions. While various enterprises have already dedicated themselves in the line of digital transformation, the digital transformation of accounting firms is still lack of understanding. Therefore, this study aims to start from the perspective of readiness to explore digital transformation. The goal is to explore the relationships among digital readiness, digital transformation, service flexibility and responding agility, so as to understand the overall situation in promoting digital transformation of accounting firms. As expected, this study found that the three hypotheses proposed in this study are all supported. In other words, digital readiness positively affects digital transformation, and digital transformation also positively affects service flexibility and positively affects responding agility. Therefore, based on the research findings, this study provides the research implications on how to adapt to environmental changes for the managers of accounting firms. |
本系統中英文摘要資訊取自各篇刊載內容。