Navigating Ethical Dilemmas in Supply Chain Finance: The Interplay Between Digitalization and Cultural Congruence
基于172家中国制造企业数据，研究发现数字化能力通过提升供应链透明度和减少伙伴不道德行为来改善供应链金融绩效，且文化一致性会强化这一效果。
ABSTRACT In an era where financial resilience and ethical integrity are pivotal to supply chain success, this study explores how firms can harness digitalization capability to enhance supply chain finance (SCF) performance, with a particular emphasis on its role in promoting supply chain transparency (SCT) and mitigating partner firms' unethical behavior. Specifically, we develop a theoretical model based on the organizational information processing theory and social exchange theory and test it by employing partial least squares structural equation modeling analysis on data from 172 Chinese manufacturing firms. The results reveal that firms' digitalization capability advantage (DCA) is an effective means to achieve the fit between information processing needs and capabilities in improving SCT and reducing the unethical behavior of partner firms. This fit is further strengthened when firms and their partners exhibit a higher level of cultural congruence. Additionally, the study demonstrates that improving SCT and mitigating unethical behavior are crucial mechanisms that facilitate reciprocal resource interactions, fostering high‐quality social relationships between focal firms and their partners, and ultimately contributing to enhanced SCF performance. Overall, this study provides a clear and theoretically grounded explanation of how DCA can be utilized to enhance supply chain operations and SCF performance.