Digital Transformation, Internal Control, and Corporate Competitiveness: Empirical Evidence from the Computer Industry

Digitized knowledge and information are now becoming central elements in driving the real economy. Meanwhile, the computer industry is an important part of China's high-tech industry sector. Research on digital transformation and corporate competitiveness of the computer industry plays an important role for the whole industry and even the national economy.The data of A-share computer industry from 2007 to 2022 can be used as a sample to study the impact of digital transformation on corporate competitiveness of China's computer industry, and internal control is used as a mediating variable to conduct empirical analysis. The results of the multiple regression model show that digital transformation in the computer industry can significantly improve corporate competitiveness, and internal control plays a mediating role between the two. Therefore, the government can vigorously publicize the importance of digital transformation and introduce relevant policies to encourage corporates to carry out digital transformation. Corporates should recognize the beneficial effects of digital transformation and actively take relevant transformation measures, and they should also understand the importance of internal control and continuously improve internal control.