Abstract: Enterprise digital transformation is a process of cognitive reshaping of managers' thinking, but there is little literature on the process of enterprise digital transformation from the perspective of management cognition. Based on the upper echelons theory, our paper constructs the analytical framework of "cognitive flexibility-digital leadership-digital transformation", and proposes that managers' cognitive flexibility is a key cognitive characteristic that affects enterprise digital transformation, and digital leadership is a key path for cognitive flexibility to affect enterprise digital transformation. Meanwhile, integrating the trait activation theory, we further proposed that the externally-focused IT capabilities of the organization is a key contextual factor to stimulate the influence of cognitive flexibility. The results of empirical analysis found that cognitive flexibility promotes the construction of digital leadership and then has a positive impact on enterprise digital transformation, and externally-focused IT capabilities play a positive moderating role in the relationship between cognitive flexibility and digital leadership. This paper enriches the research on enterprise digital transformation from the perspective of management cognition, and provides theoretical guidance and practical guidance for enterprise digital transformation.

摘要： 企业数字化转型是管理者认知思维重塑的过程，但鲜有文献从管理认知角度研究企业数字化转型过程。本文基于高阶梯队理论，构建“认知灵活性-数字领导力-数字化转型”的分析框架，提出管理者认知灵活性是影响企业数字化转型的关键认知特征，数字领导力是管理认知灵活性影响企业数字化转型的关键路径。同时，整合特质激活理论，进一步提出组织外部IT能力是管理认知灵活性发挥影响的关键情境因素。实证分析结果发现，管理认知灵活性推动数字领导力构建进而对企业数字化转型有积极影响，外部IT能力对管理认知灵活性与数字领导力关系起着积极调节作用。本文从管理认知视角丰富了企业数字化转型研究，并为企业数字化转型提供理论指导和实践指引。