This study analyzed the impact of supply chain digitalization on corporate performance in an international business environment and examined the moderating role of technology acceptance. Using data from 166 domestic firms, we measured supply chain digitalization based on ERP, MES, and WMS adoption, as well as the IT investment ratio, and empirically tested its relationship with revenue growth. The results showed that both supply chain digitalization and technology acceptance have a significant positive effect on corporate performance. Further, the positive impact of digitalization on corporate performance is stronger for firms with higher levels of technology acceptance. A simple slope analysis further confirmed that the performance benefits of internal and partner-linked process digitalization increased with higher technology acceptance, and the robustness tests produced consistent results. These findings suggest that supply chain digitalization is a strategic tool for enhancing financial performance, and that its effectiveness is maximized when digital infrastructure development is accompanied by efforts to strengthen employees’ attitudes and capabilities for technology adoption.
Cheng et al. (Tue,) studied this question.