Research on the Impact of Customer Concentration on Digital Transformation in Logistics Enterprises
Taking the data of China's A-share listed logistics companies from 2011 to 2022 as samples,this paper explores the impact of customer concentration on the digital transformation of logistics enterprises,and discusses the moderating effect of internal control on customer concentration and digital transformation.The results show that customer concentration has a significant negative impact on the digital transformation of logistics enterprises,and internal control can effectively suppress the negative impact of customer concentration and digital transformation.Further analysis shows that the negative relationship between customer concentration and digital transformation is more significant in non-state-owned enterprises and growth-stage enterprises.Therefore,it is suggested that enterprises should optimize their internal governance structure and reduce operational risks when customers are too concentrated,so as to reduce their dependence on customers,thus improving their ability to fight risks and integrate resources,and speeding up the process of digital transformation.
logistics enterprisescustomer concentrationdigital transformationinternal control
NETL
NSTL
万方数据
