Author(s)

Yanan Tang ¹

Affiliation(s)

¹ Department of Psychology, School of Education Science, Hunan Normal University, Changsha, China

Corresponding Author

Yanan Tang

ABSTRACT

Based on the dynamic capability theory and resource base theory, this study analyzes the mechanism of digital technology capability on enterprise performance with 556 questionnaires as data samples from grass-roots employees and middle managers in technology-based enterprises, and explores the mediating role of strategic flexibility and the moderating role of industry opportunities and organizational absorptive capacity. The study shows that: firstly, digital technology capability has a significant contribution to strategic flexibility and a significant contribution to enterprise performance; secondly, strategic flexibility has a mediating effect between digital technology capability and enterprise performance; thirdly, industry technological opportunities play a positive moderating role in digital technology capability and strategic flexibility; and fourthly, organizational absorptive capacity has a positive moderating role between strategic flexibility and enterprise performance. Fourth, organizational absorptive capacity has a positive moderating effect on the relationship between strategic flexibility and firm performance. By exploring the mechanism of digital technology capability and firm performance, this study is of great significance in guiding firms to improve their performance and emphasize organizational absorptive learning capability.

KEYWORDS

Digital Technology Capability, Firm Performance, Strategic Flexibility, Organizational Absorption Ability, Industry Technology Opportunity

CITE THIS PAPER

Yanan Tang, A Study of the Impact of Digital Technology Capabilities on Firm Performance—A Moderated Mediation Model. Accounting and Corporate Management (2023) Vol. 5: 91-99. DOI: http://dx.doi.org/10.23977/acccm.2023.051014.

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