业绩期望落差与企业数字化创新——资源与能力视角  

Performance Expectation Gap and Corporate Digital Innovation:The Perspectives of Resource and Capability

作　　者：崔煜雯 刘洪[1] 张晶[2] Cui Yuwen;Liu Hong;Zhang Jing(Business School,Nanjing University,Nanjing 210093,China;School of Economics and Business Administration,Chongqing University,Chongqing 400044,China)

机构地区：[1]南京大学商学院,江苏南京210093 [2]重庆大学经济与工商管理学院,重庆400044

出　　处：《科技进步与对策》2023年第17期35-44,共10页Science & Technology Progress and Policy

基　　金：国家自然科学基金重点项目(71832006)。

摘　　要：业绩期望落差是影响企业数字化创新的重要因素。然而,关于二者间关系的研究结论却不尽相同。基于企业行为理论和“威胁—刚性”理论,利用2015—2021年中国沪深A股上市公司数据,分析业绩期望落差对企业数字化创新的影响,并考察企业资源(冗余资源和政府补助)与治理能力(CEO权力)对上述关系的调节作用。结果表明:业绩期望落差与企业数字化创新呈现倒U型关系,且上述结论经过内生性和稳健性检验后依然成立;CEO权力、冗余资源会弱化业绩期望落差与企业数字化创新的倒U型关系,政府补助则强化二者间的倒U型关系。进一步分析发现:业绩期望落差对数字化创新的影响对国有企业更显著。结论可深化对业绩期望落差与企业数字化创新关系的理论解释,并为处于业绩期望落差状态下的企业数字化创新提供理论指导和经验证据。Digital innovation has facilitated some Chinese companies to diversify their products and services,streamline their business processes and gain a place in the wave of digital economy.However,due to the high risks,long cycle and complexity of digital innovation,most enterprises are still in the initial stage of digital innovation,facing the dilemmas of resource and technology constraints,and industry development imbalance.How to steadily promote digital innovation has become an important issue faced by enterprises in the process of digital construction.Scholars have proposed that performance expectation gap,as an important organizational factor,affects corporate digital innovation.However,following the corporate behavior theory,some scholars propose that influenced by the wave of digital economy,firms with the performance expectation gap tend to cope with the continuous decline of performance by adopting digital technology and carrying out digital innovation activities,i.e.,performance expectation gap promotes digital innovation.However,some scholars argue that performance expectation gap reduces the willingness of enterprises to engage in digital innovation and makes them cut their digital innovation investment,which is not conducive to digital innovation.The inconsistency of the research results suggests that the mechanism of interaction between the two is still unclear and needs to be further explored.To this end,this paper hypothesizes that there is a nonlinear relationship between performance expectation gap and corporate digital innovation by integrating the corporate behavior theory and the“threat-rigidity”theory.Then it attempts to find the boundary conditions between performance expectation gap and digital innovation.Resource-based theory suggests that innovation decisions are not only related to a firm's own business situation,but also vary according to the organization's resources and capabilities.This makes the firm's resources and capabilities important boundary conditions for the performance expe

关 键 词：数字化创新 业绩期望落差 冗余资源 政府补助 CEO权力 

分 类 号：F272.7[经济管理—企业管理]