CFO兼CIO双重身份驱动下财务数字化转型路径研究——基于双元理论的视角

Financial Digital Transformation Driven by CFO/CIO Duality —An Ambidexterity Perspective

中文关键词:  财务数字化转型  双重身份  双元理论  首席财务官(CFO)  首席信息官(CIO)

英文关键词:financial digital transformation  dual roles  ambidexterity theory  chief financial officer (CFO)  chief information officer (CIO)

中文摘要:

      随着数字技术的应用和推广,其在财务领域的应用开始受到关注,而高层管理者的参与和重视程度影响着企业财务数字化转型能否顺利推进。基于双元理论的视角,选取North Star(化名)为研究对象,使用案例研究方法探讨了首席财务官(CFO)兼首席信息官(CIO)双重身份对企业财务数字化转型的影响。研究发现:CFO兼CIO的职位设置使其具有双重身份,并发展了自身的双元能力；CFO兼CIO双重身份通过情境双元和结构双元方式在员工、部门和企业三个层面推动了组织构建双元能力；并且,利用CFO兼CIO个人、员工、部门以及企业的双元能力,组织化解了财务数字化转型中的冲突,推进了财务数字化转型的实现。因此,企业应任命有能力的CFO兼任CIO,以构建并利用组织的双元能力,实现财务数字化转型,推动企业高质量发展。

英文摘要:

      With the application and popularization of digital technologies, their application in the financial domain has drawn increasing attention. The involvement and commitment of top management are crucial in driving the successful financial digital transformation. Based on the ambidexterity theory, this study conducts a case study on North Star (pseudonym), exploring how the chief financial officer (CFO)/chief information officer (CIO)duality affects corporate financial digital transformation. The findings reveal that the CFO/CIO duality assigns dual roles to the executive, thereby fostering the development of individual ambidextrous capabilities; the CFO/CIO duality enhances organizational ambidexterity at the employee, departmental, and corporate levels through both contextual and structural ambidexterity; by leveraging ambidextrous capabilities across individual, employee, departmental, and organizational levels, the organization effectively addresses conflicts during financial digital transformation, thus facilitating its successful implementation. Therefore, enterprises should appoint competent executives to concurrently serve as CFO and CIO, thereby fostering organizational ambidexterity, facilitating financial digital transformation, enhancing business-finance integration, and ultimately promoting high-quality corporate development. 