Qu’est-ce qui a changé avec la transformation numérique ?
Une étude de cas en Chine fondée sur les coûts cachés et le management socio-économique.
DOI :
https://doi.org/10.53102/2023.37.01.1152Mots-clés :
Transformation numérique, niveau de maturité, approches socio-économique du management, coûts cachésRésumé
La transformation numérique est considérée comme un moyen de résoudre les problèmes de gestion des entreprises. Cependant, l’impact sur les coûts cachés des entreprises devrait être analysé de manière plus précise. Cette recherche est fondée sur l’approche du management socio-économique afin de permettre de décrire l’impact du niveau de maturité de la transformation numérique sur les coûts cachés dans une entreprise industrielle en Chine. Cet article combine la méthode des cas en tant que méthode de recherche avec des techniques quantitatives permettant le calcul de corrélations reliées au taux de rotation des employés, à la qualité du travail et aux accidents du travail. Les résultats suggèrent que le niveau de maturité de la transformation numérique est corrélé avec les conséquences financières d’excès de salaire pour le taux de rotation du personnel, et avec la non-production pour les accidents du travail. Des recherches futures devraient être entreprises afin d’évaluer l’impact du niveau de maturité de la transformation numérique sur ces trois facteurs par rapport à des facteurs contextuels, notamment le type d’organisation et les cultures.
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