数字化转型中信息安全协同治理对企业竞争优势的影响  

The Impact of Information Security Collaborative Governance on Enterprise Competitive Advantages in the Process of Digital Transformation

作　　者：甄杰[1] 谢宗晓[2] 董坤祥[3] 林润辉[4] ZHEN Jie;XIE Zongxiao;DONG Kunxiang;LIN Runhui(School of Management Science and Engineering,Chongqing Technology and Business University,Chongqing 400067,China;Legal and Compliance Department,China Financial Certification Authority,Beijing 100054,China;School of Management Science and Engineering,Shandong University of Finance and Economics,Jinan 250014,China;Business School,Nankai University,Tianjin 300071,China)

机构地区：[1]重庆工商大学管理科学与工程学院,重庆400067 [2]中国金融认证中心法律与合规部,北京100054 [3]山东财经大学管理科学与工程学院,济南250014 [4]南开大学商学院,天津300071

出　　处：《管理科学》2024年第4期39-52,共14页Journal of Management Science

基　　金：国家自然科学基金(72102025);国家社会科学基金(21CGL017);重庆市社会科学规划项目(2021NDYB083);重庆市教委科学技术研究项目(KJQN202100842)。

摘　　要：数字化转型是企业更好感知并满足外部市场需求,实现和精进内部数字化运营管理的必由之路。然而,企业数字化转型中频繁发生的数据泄露等信息安全事件不仅给企业造成严重经济损失,而且危及社会稳定和国家安全,暴露了企业数字化转型中信息安全治理滞后于现实需要的突出矛盾,已有研究对此没有给予足够关注。基于资源基础理论,从信息安全的价值创造功能出发,探讨企业数字化转型中信息安全协同治理对企业竞争优势的影响,并重点分析信息安全整合能力与信息安全应急能力在此过程中的中介作用,以验证信息安全治理-信息安全能力-价值创造的理论逻辑。面向国内136家推进数字化转型的企业收集调查问卷,采用结构方程模型(SEM)和模糊集定性比较分析(fsQCA)的混合研究方法对提出的研究假设进行实证检验。研究结果表明,(1)信息安全协同治理、信息安全整合能力、信息安全应急能力均对企业竞争优势有显著正向影响,三者形成了企业竞争优势的两类前因构型;(2)信息安全整合能力、信息安全应急能力在信息安全协同治理与企业竞争优势关系中起部分中介作用;(3)对比来看,信息安全整合能力对企业竞争优势的影响效应大于信息安全应急能力的影响效应,且两者的互补效应不显著。研究结果明确了信息安全治理-信息安全能力-价值创造理论逻辑的合理性,证实了企业数字化转型中信息安全协同治理对企业竞争优势的积极影响,拓展了对信息安全整合能力、信息安全应急能力的理论认知。同时,从推进信息安全协同治理、提升信息安全整合能力和信息安全应急能力等方面提出的对策建议,对企业合理且有效管控数字化转型中的信息安全风险具有现实的指导意义。Digital transformation is the path for enterprises to better perceive and meet external market demands,as well as to realize and refine internal digital operation management.However,frequent information security incidents such as data leakage during the digital transformation which not only cause serious losses to enterprises,but also endanger the national security and social stability.This situation also shows that information security governance in enterprise digital transformation lags far behind the real needs.So far,the existing studies have not paid enough attention to information security issues in enterprise digital transformation.Based on the resource-based theory,this study explores the impact of information security collaborative governance on the competitive advantage of enterprises in digital transformation from the value creation function of information security.Furthermore,this study explores the mediating roles of information security integrative capability and emergency capability.As such,we can verify the theoretical logic of“information security governance-information security capability-value creation”.The hypotheses are tested by using structural equation modeling(SEM)and fuzzy set qualitative comparative analysis(fsQCA)with data from 136 domestic enterprises promoting digital transformation.The results show that,(1)Information security collaborative governance,information security integrative capability and information security emergency capability have significant positive effects on enterprise competitive advantage,respectively.In addition,these three variables form two types of antecedent constructs of enterprise competitive advantage;(2)Information security integrative capability and information security emergency capability play partly mediating roles in the relationship between information security collaborative governance and enterprise competitive advantage;(3)In comparison,the impact of information security integrative capability on enterprise competitive advantage is greater th

关 键 词：数字化转型 信息安全协同治理 信息安全整合能力 信息安全应急能力 竞争优势 

分 类 号：C93[经济管理—管理学]