Impact Mechanism of Digital Transformation on the High-Quality Development of Tourism Enterprises—The Mediating Effect of Intellectual Capital Intermediary
In the new era of the economy,the digital transformation has become a necessary path for high-quality development of tourism enterprises.Clarifying the impact mechanism of digital transformation on the high-quality development of tourism enterprises is an important theoretical basis for guiding the digital transformation practice of tourism enterprises and promoting high-quality development.Based on the panel data of A-share listed tourism companies in Shanghai and Shenzhen from 2013 to 2020,it explored the impact mechanism of digital transformation on the high-quality development of tourism enterprises based on the mediating effect of intellectual capital.The results show that:digital transformation can significantly promote the high-quality development of tourism enterprises;innovative capital,human capital,structural capital,and relational capital under intellectual capital all have a mediating effect between digital transformation and the high-quality development of tourism enterprises.The impact of digital transformation on the high-quality development of tourism enterprises is heterogeneous due to the differences in industries and ownership,its impact of digital transformation on the high-quality development of comprehensive tourism enterprises and non-state-owned tourism enterprises is more obvious.The conclusion clarifies the internal logical relationship between digital transformation and the high-quality development of tourism enterprises from the micro level,emphasizes the mediating effect of intellectual capital,and provides a theoretical reference and experience enlightenment for the digital transformation of tourism enterprises to promote their high-quality development.
digital transformationtourism enterpriseshigh-quality developmentintellectual capital
NETL
NSTL
万方数据
