文献类型：期刊文献

中文题名：企业数字化转型与管理者非理性决策——基于短视主义的视角

英文题名：Enterprise Digital Transformation and Managers’Irrational Decision-Making:From the Perspective of Myopia

作者：白雅静[1];阮永平[1];郑凯[1]

机构：[1]华东理工大学商学院,上海200237

年份：2026

期号：5

起止页码：84

中文期刊名：当代财经

外文期刊名：Contemporary Finance and Economics

收录：;北大核心:【北大核心2023】；

基金：国家社会科学基金一般项目“数字鸿沟视角下另类数据对企业信息披露的影响、路径及后果研究”(22BGL076);上海市哲学社会科学规划课题“数字化技术对审计师行为决策的影响——基于心理和行为的实验研究”(2022ZJB002)。

语种：中文

中文关键词：数字化转型;管理者非理性决策;短视主义;视界激励效应;治理协同效应

外文关键词：digital transformation;managers'irrational decision-making;myopia;visual field incentive effect;governance synergy effect

摘要：企业数字化发展如何影响管理者决策行为是现阶段公司治理领域的热点问题。基于2009—2022年A股上市公司的数据,以短视主义为切入点,实证检验数字化转型对管理者非理性决策的影响及其作用机制。研究结果表明,数字化转型显著抑制了管理者决策的短视主义倾向,具有治理效应。机制分析结果显示,数字化转型能产生视界激励效应与治理协同效应,从而抑制管理者短视主义。异质性分析显示,企业治理环境、资源环境以及经营环境的差异会影响数字化转型抑制管理者短视主义的效果。此外,数字化转型对管理者短视主义的治理有助于增强企业可持续发展能力、扩大资本支出,具有长期价值提升效应。为此,企业应充分把握数字化转型带来的治理红利,系统推进数字化转型工作,以提高管理者决策质量,实现企业长期可持续发展。
How the digital development of enterprises affects the deci sion-making behavior of managers is a hot issue in the field of corporate governance at this stage.Based on the data from A-share listed companies from 2009 to 2022,this study empirically examines the impact and mechanism of digital transformation on managers'irrational decision-making by using myopia as a starting point.The study finds that the digital transformation can significantly inhibit the short-sighted tendency of managers'decision-making,having a governance effect.The mechanism analysis reveals that digital transformation can produce a visual incentive effect and a governance synergy effect,which can restrain managerial myopia.The heterogeneity analysis shows that the differences in the governance environment,resource environment,and business environment of enterprises will affect the effect of digital transformation in alleviating the short-sightedness of managers.In addition,the governance effect of digital transformation on the short-sightedness of managers can bring about the improvement of the sustainable development ability of enterprises and the expansion of capital expenditure,with long-term value enhancement effects.To this end,enterprises should fully grasp the governance dividends brought by digital transformation,systematically promote digital transformation work,so as to improve the quality of managers'decision-making and achieve the long-term sustainable development of the enterprises.