Research on enterprise digital transformation disclosure based on hypocrisy theory

Abstract

By using the interactive big data between enterprises and stakeholders in social media, this paper investigates the views of different stakeholders on the disclosure of enterprise digital transformation. In view of the social media platform brings together different stakeholders, this paper uses the organizational hypocrisy theory to explore the stakeholders’ Reflection on the hypocritical speech, decision-making and action strategies adopted in the disclosure of enterprise digital transformation. Through data mining and computer-aided emotion analysis, the posts of sina Weibo’s top 500 Chinese enterprises from December 31, 2020 to December 31, 2021 and the reactions of stakeholders are retrieved and analyzed. It is found that stakeholders have different reactions to the hypocrisy strategies of enterprises. Although stakeholders pay more attention to information related to actions, and the disclosure of such actions will cause positive and negative reactions, the inconsistency of speech and decision-making will produce positive reactions and reduce negative impressions. Overall, research shows that the use of organizational hypocrisy strategies in social media can enable enterprises to manage the views and legitimacy of stakeholders.