Textile and garment industry is an important industry in China,but in recent years,it is facing problems such as declining orders and overstocking of inventory.Digital technology is the leading force of a new round of scientific and technological revolution.Digital transformation can not only improve production efficiency,but also reduce inventory and realize rapid response to customer demand.It is an effective way for textile and garment enterprises to solve their difficulties.However,according to the survey,at present,the digital ability of textile and garment enterprises is weak,the uncertainty of digital transformation is high and the success rate is low.Therefore,studying the key success factors of digital transformation of textile and garment enterprises and providing strategic guidance for transformation has become the main task of strategic management accounting at this stage.Based on TOE framework,resource-based theory and organizational system theory,this paper constructs a research model to determine the key success factors of digital transformation of textile and garment enterprises.Firstly,by combing the literature and cases,we qualitatively identify 13 successful factors of digital transformation of textile and garment enterprises,bring them into the three dimensions(technical factors,organizational factors and environmental factors)under the TOE framework,and take these three dimensions as the independent variables of the model.Then,through the literature and COBIT-2019 framework,we select the performance evaluation indicators of digital transformation of textile and garment enterprises,and take the comprehensive performance of digital transformation as the dependent variable,On this basis,the research hypothesis is put forward and the research model is constructed.Finally,the questionnaire is issued to collect data,the factor analysis method is used to calculate the value of the independent variable,the AHP analytic hierarchy process is used to calculate the value of the dependent variable,the hypothesis is quantitatively verified through the analysis of variance,correlation analysis and multiple linear regression analysis,and the 13 success factors are sorted to obtain the key success factors of the digital transformation of textile and garment enterprises.The results show that,first,the TOE framework is suitable for the research on the key success factors of digital transformation of textile and garment enterprises.The dimension division of 13 success factors in this paper is verified to be in line with expectations.Second,suppose that H1,H2 and H3 have been verified,that is,technical factors,organizational factors and environmental factors have a positive role in promoting the comprehensive performance of digital transformation of textile and garment enterprises.Among them,the degree of influence from large to small is organizational factors,technical factors and environmental factors.Thirdly,this paper studies the six key success factors of digital transformation of textile and garment enterprises.The influence degree from large to small is the active participation of employees,professional resources,digital transformation project team,digital transformation responsibility assignment and assessment,flat organizational structure and digital strategic thinking of senior managers.In addition,according to the standardization coefficient,this paper also obtains three important success factors and four noteworthy success factors.The influence degree of important success factors is digital skill training,IT infrastructure and technological innovation from large to small;The influence degree of success factors worthy of attention from large to small is the traction of upstream and downstream enterprises in the industrial chain,government financial support,government policy guidance,and the demonstration and guidance of industry benchmark enterprises.The research of this paper not only enriches the theoretical research of digital transformation,key success factors and TOE framework,but also puts forward relevant countermeasures and suggestions for the digital transformation of textile and garment enterprises from the enterprise level,industry level and government level: The enterprises should encourage employees to actively participate in the transformation,use external professional resources,establish digital transformation project teams and conduct assessment,etc.The industry should encourage the coordinated operation of upstream and downstream enterprises in the industrial chain,select benchmark enterprises and strengthen demonstration and guidance,The government should strengthen policy guidance and financial support,and the three parties should work together to jointly help the digital transformation of textile and garment enterprises. |