资源视角下儒家文化与企业数字化转型关系  

Confucian Culture and Corporate Digital Transformation:A Resource Perspective

作　　者：潘子成 柏淑嫄 易志高[1] 潘镇[1] 刘杨方姝 PAN Zicheng;BAI Shuyuan;YI Zhigao;PAN Zhen;LIU Yangfangshu(School of Business,Nanjing Normal University,Nanjing 210046,China;School of Business,Nanjing University,Nanjing 210093,China)

机构地区：[1]南京师范大学商学院,南京210046 [2]南京大学商学院,南京210093

出　　处：《系统管理学报》2025年第1期257-276,共20页Journal of Systems & Management

基　　金：国家自然科学基金资助项目(71972104);国家社会科学基金资助项目(23CJY040,23BJL113);教育部人文社会科学基金资助项目(24YJC630161)。

摘　　要：文化是数字化转型的重要引领。基于2009~2020年沪深A股非金融类上市公司样本数据,以资源为视角,分析了儒家文化对企业数字化转型的影响效应和作用机理。实证结果表明,儒家文化对企业数字化转型具有正向促进作用,通过两阶段最小二乘法、倾向得分匹配法等内生性分析以及更换核心变量、排除替代性解释、变更样本等若干稳健性检验,研究结论依然成立。机制研究表明,为企业提供人力资源、信贷资源和技术资源是儒家文化促进企业数字化转型的重要机制,即儒家文化能够为数字化转型带来“资源获取效应”。异质性研究发现,儒家文化对数字化转型的促进作用在非国有企业、冗余资源多的企业、环境不确定性高的企业以及受外来文化冲击小的企业中更为明显。最后,探索了数字化转型实践中“资源”和“能力”的互动关系,发现儒家文化和信息技术背景高管的联合效应更能促进企业数字化转型。研究结论为如何推动企业数字化转型以及为何要坚定文化自信自强提供了重要启发。Culture plays a crucial role as both a guiding and supportive force in digital transformation.This paper,focusing on non-financial listed companies in the Shanghai and Shenzhen stock markets from 2009 to 2021,analyzes the intricate influence and underlying mechanisms of Confucian culture on corporate digital transformation through a resource-based perspective.The empirical results demonstrate a positive promotion effect of Confucian culture on corporate digital transformation,a conclusion remains valid even after conducting some endogeneity analysis,including two-stage least squares,propensity score matching,and various robustness tests such as changing core variables,excluding alternative explanations,and sample adjustments.The mechanism analysis reveals that Confucian culture influences digital transformation through its impact on human,credit,and technological resources as channels through which Confucian culture bolsters digital transformation efforts,underscoring its prowess in facilitating resource mobilization for this transformation.Further heterogeneity analysis reveals that the promotion effect of Confucian culture on digital transformation is more pronounced in non-state-owned enterprises,those with abundant redundant resources,those operating in high uncertainty environments,and those less influenced by foreign cultures.Finally,this paper explores the interaction between“resources”and“capabilities”in digital transformation and finds that the combination of Confucian culture and executives with information technology background further enhances corporate digital transformation.This paper broadens the scope of studies on Confucian culture in corporate digital transformation,providing valuable insights into promoting digital transformation,fostering cultural self-confidence,and empowering enterprises.

关 键 词：儒家文化 数字化转型 资源 能力 

分 类 号：F270.7[经济管理—企业管理] F275.5[经济管理—国民经济]