How the Chief Financial Officer (CFO) affects digital transformation
Bibliographic Data
| ID | 17832183 |
|---|---|
| Authors | Yexin Liu (0000-0001-7468-5629, Northeast Forestry University), Weiwei Wu (0000-0003-3587-5491, Harbin Institute of Technology, corresponding author) |
| Year | 2026 |
| Volume | 13 |
| Issue | 1 |
| Publication date | 2026-04-20 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Humanities and Social Sciences Communications (JOURNAL) |
| Journal identifiers | ISSN: 2662-9992 • E-ISSN: 2662-9992 |
| Publisher | Palgrave Macmillan (PUBLISHER • GB) |
| DOI | 10.1057/s41599-026-07312-x |
| OpenAlex | W7154995437 |
| Language | EN |
| References cited | 32 |
This paper examines the influence of Chief Financial Officer (CFO) characteristics on digital transformation. Using manufacturing firms listed on the A-share market of the Shanghai and Shenzhen stock exchanges between 2007 and 2023, the research results demonstrate that CFO characteristics significantly impact digital transformation. Specifically, male CFOs and CFOs with higher levels of education have a positive impact on digital transformation, while older CFOs have a negative impact. Furthermore, the effects of CFO characteristics on digital transformation differ between different kinds of firms. This paper makes a significant contribution to the fields of digital transformation and upper echelons theory, and offers valuable guidance to firms seeking to achieve digitization
Chief executive officer · Digital transformation · Financial management · Financial services · Officer · Digital Innovation in Industries · Educational Leadership and Innovation · Robotic Process Automation Applications
| Highly cited | No |
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