Managerial Myopia and AI Transformation: Theoretical and Empirical Research

在全球新一轮技术革命与产业变革的背景下，实施人工智能转型被视为提升公司竞争力的重要手段。作为企业的战略决策制定者，管理者的特质会对公司技术转型产生深远影响。基于此，本文基于理论和实证两个视角研究管理者短视主义对企业人工智能转型的影响。研究发现，管理者短视主义显著抑制企业人工智能转型。进一步研究发现，管理者短视主义抑制企业人工智能转型的效应在高新科技企业更为显著；降低研发投入和增加金融资产配置构成其中的中介变量。本文为政策制定者识别企业人工智能转型的关键因素以及促进经济高质量发展提供理论和实证依据。Against the backdrop of the latest wave of global technological revolution and industrial transformation, the adoption of artificial intelligence (AI) transformation has emerged as a pivotal strategy for enhancing corporate competitiveness. As strategic decision-makers, managerial characteristics exert a profound influence on corporate technological transitions. Building on this premise, this study investigates the impact of managerial myopia on AI transformation through dual theoretical and empirical lenses. The findings reveal that managerial myopia significantly inhibits corporate AI transformation. Further study reveals that the inhibitory effect of managerial myopia on AI transformation is more pronounced in high-tech enterprises; reducing R&D investment and increasing financial asset allocation constitute intermediary variables. This research provides theoretical and empirical foundations for policymakers to identify critical determinants of enterprise AI transformation and facilitates the advancement of high-quality economic development.