디지털 트랜스포메이션(DX)을 통한 전사적 변화가 기업성과에 미치는 영향
Impact of Enterprise-wide Changes through DX on Corporate Performance
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디지털 트랜스포메이션(DX: digital transformation)은 ESG경영과 함께 생존을 넘어 지속가능 성장을 목표로 하는 현대 기업들이 직면하고 있는 가장 큰 이슈 중의 하나이다. 본 연구는 지속가능 성장을 위한 방향성을 제시하는 ESG경영 실현하기 위한 방안으로 디지털 트랜스포메이션(DX)이 합리적이라는 전제 하에 시작하였다. 디지털 트랜스포메이션은 단순히 디지털 기술을 도입하는 것만을 의미하는 것이 아니라, 디지털 기술도입으로 인해서 유기적으로 연결된 기업 내부의 많은 부분이 연쇄적으로 변화될 것이기 때문에, 배경이론과 선행연구를 통해서 구체적으로 어떤 부분이 영향을 받는지? 그리고 이들 변화된 부분들이 생존과 지속가능성을 위한 기초가 되는 경제적 가치창출과 기업성과에 어떤 영향을 미치는지를 검증하는데 연구의 초점을 맞추었다. 대-중-소규모 기업의 다양한 업종을 대상으로 설문조사를 실시하여 회수된 301부 데이터를 분석한 결과, 디지털 트랜스포메이션을 통해서 디지털 기술도입과 조직구조 개선 그리고 업무프로세스 개선과 인력재구성 등의 변화를 초래하고, 조직구조 개선 이외의 모든 변화들이 경제적 가치창출 활동에 영향을 미치며, 이는 기업성과로 이어진다는 것을 확인하였다. 고객의 욕구를 충족시키기 위한 새로운 가치 제안과, 이와 관련된 활동 그리고 고객과의 원활한 네트워크를 구축하는 것을 핵심으로 하는 경제적 가치창출활동들은 디지털 트랜스포메이션과 기업성과 간의 영향관계에서 매개역할을 하는 것으로 확인되었다.
Abstract
Digital transformation and ESG management can be seen as mega trands that all companies are currently facing, and most companies are already setting goals in two areas and considering innovative measures. This study began under the two assumptions: (1) digital transformation (DX) is a reasonable means of realizing ESG management that suggests a direction for sustainable growth, (2) Digital transformation does not simply mean introducing digital technology, but rather many parts of companies that are organically connected will change in a chain reaction due to the introduction of digital technology. The research focused on verifying which parts are specifically affected through digital transformation, and how these changes affect economic value creation and corporate performance. Based on the background theories and previous researches, the company-wide changes through digital transformation were defined the four categories: digital technology introduction, business process improvement, organizational structure restructuring, and human resources reorganization. As a result of through regression analysis the 301 data collected through a survey targeting various industries of large, medium, and small-sized companies, it was found that digital transformation have a positive impact on corporate performance through the creation of economic values. In addition, it was confirmed that economic value creation activities centered on new value propositions to satisfy customer needs, related activities, and building a smooth network with customers play a mediating role in the relationship between digital transformation and corporate performance.
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