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研究生:黃允緹
研究生(外文):Huang, Yun-Ti
論文名稱:數位準備度對會計師事務所數位轉型及組織能力之影響
論文名稱(外文):The impact of digital readiness on accounting firms' digital transformation and organizational capabilities
指導教授:周坤約
指導教授(外文):Chou, Kun-Yueh
口試委員:廖幼如周坤約蔡麗雯
口試委員(外文):LIAO, YU-LUChou, Kun-YuehTsai, Lih-Wen
口試日期:2023-06-19
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2023
畢業學年度:111
語文別:中文
論文頁數:51
中文關鍵詞:數位準備度數位轉型服務彈性反應敏捷性
外文關鍵詞:digital readinessdigital transformationservice flexibilityresponding agility
相關次數:
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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。當各行各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,目標在於了解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上的概況,以及探討它們之間的關係為何,藉此了解會計師事務所推動數位轉型的整體樣貌。而透過研究發現到,在本項研究中提出的三個假說都成立。也就是說,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正向影響反應敏捷性。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。
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, digital transformation has turned from slogans to practical 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 understand the general situation of accounting firms in terms of digital readiness, digital transformation, service flexibility and responding agility, and to explore the relationship between them, so as to understand the overall situation in promoting digital transformation. 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.
摘要 i
Abstract ii
謝辭 iii
目 錄iv
表目錄 vi
圖目錄 vii
第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的1
第三節 研究流程 2
第四節 研究問題 3
第二章 文獻探討 4
第一節 數位準備度 4
第二節 數位轉型 10
第三節 服務彈性 13
第四節 反應敏捷性 19
第三章 研究方法 21
第一節 研究架構 21
第二節 研究假說 21
第三節 研究構念與衡量方式 23
第四節 調查方法 26
第五節 資料分析方法 26
第四章 研究結果 30
第一節 問卷回收概況 30
第二節 基本資料的敘述性統計分析 30
第三節 構念與路徑分析 32
第五章 結論與建議 41
第一節 研究發現 41
第二節 理論與實務意涵 42
第三節 研究限制與未來研究方向 43
參考文獻 44
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