摘要
文章基于资源基础理论深入探究了会计信息质量对企业数字化转型的作用机制,通过理论推导发现:高质量会计信息能够为企业数字化转型发挥助推作用。在战略引领层面,会计信息可以整合多元数据辅助公司领导层做出决策,起到优化资源配置、推动流程优化、强化内外协同的作用;在技术驱动方面,助力技术投资决策、促进数据驱动创新、保障研发进程;在组织赋能方面,能起到优化架构、促进知识共享与创新激励、完善绩效评估的作用;在组织环境支撑方面,会计信息能够培育数据文化、增强跨部门协作及风险管控。文章为企业在数字化转型过程中以会计信息质量推动转型进程提供了理论依据与实践指引,对企业适应经济发展趋势、实现数字化转型升级具有一定的参考意义。
Based on the resource-based theory,this article deeply explores the mechanism of accounting information quality on the digital transformation of enterprises.Through theoretical derivation,it is found that high-quality accounting information can play a promoting role in the digital transformation of enterprises.At the strategic leadership level,accounting information can integrate diverse data to assist the decision making by a company’s leadership,optimize resource allocation,promote process optimization,and strengthen internal and external collaboration.In terms of technology-driven level,it can assist in technology investment decisions,promote data-driven innovation,and ensure the research and development process.In terms of organizational empowerment,it can play a role in optimizing architecture,promoting knowledge sharing and innovation incentives,and improving performance evaluation.In terms of organizational environment support,accounting information can cultivate data culture,and enhance cross departmental collaboration and risk management.This study provides theoretical basis and practical guidance for promoting the digital transformation process of enterprises through accounting information quality,and has certain significance for enterprises to adapt to economic development trends and achieve digital transformation and upgrading.
作者
燕存睿
王婷
单晶晶
YAN Cunrui;WANG Ting;SHAN Jingjing(School of Finance and Taxation,Jiangsu College of Finance&Accounting,Lianyungang 222061,China)
出处
《商业观察》
2025年第13期77-80,84,共5页
BUSINESS OBSERVATION
基金
江苏省2024年度社科应用研究精品工程课题基金项目(24SYC-127)。
关键词
资源基础理论
企业数字化转型
会计信息质量
新质生产力
resource-based theory
enterprise digital transformation
accounting information quality
new quality productive forces
作者简介
燕存睿(1990-),男,讲师,硕士,研究方向:财会监督。
