中小企業在面對數位科技浪潮與高度不確定的外部衝擊時，普遍面臨「缺思維、缺人、缺錢、缺知識與缺經驗」的「五缺」結構性困境。本研究由中小企業推動數位轉型之實務現象出發，探討企業在資源受限下，如何以外部數位顧問協助推動數位轉型。本研究透過質性多重個案研究方法，脈絡搜尋四家處於不同數位轉型階段（數位化、數位優化、數位轉型之商模再造）之台灣中小企業（G 公司、J 公司、E 公司與 I 公司），進行深度訪談與個案分析。
數位轉型不僅是技術的導入，更是營運模式與組織設計的變革。本研究發現，外部數位顧問在中小企業數位轉型過程中，扮演了超越傳統資訊主管與傳統顧問的角色。本研究建構並分析了外部數位顧問的三大核心干預機制：「能力補償」、「縫合」與「權力結構中立性」。研究結果顯示，外部數位顧問透過「能力補償」彌補了企業主在數位技術與知識上的缺口；透過跨部門的「縫合」解決了新數位工作方式與舊有組織結構之間的不匹配；並運用身為局外人的「權力結構中立性」，成功跨越了企業內部的既得利益障礙與組織慣性抗拒。
本研究除探討中小企業不同數位轉型階段與外部數位顧問功能之關聯性外，更進一步將研究發現理論化，建構了「外聘介入資源轉型模型（External Intervention Resource Transformation Model, EIRTM）」。此模型深化了傳統的資源基礎觀點（RBV），證實外部數位顧問具備一種「即插即用型」的外源性動態能力，能將企業內部原本平庸或碎片的資源，重新編排轉化為具備競爭優勢的數位資產。同時，外部數位顧問基於維護專業信譽的動機，展現出符合「管家理論」的利他行為。本研究提供了一套中小企業運用外部領導力克服資源匱乏、成功邁向數位轉型的實務指南與理論架構。

Small and medium-sized enterprises (SMEs) commonly face structural dilemmas characterized by the "five shortages"—shortages in mindset, talent, capital, knowledge, and experience—when confronted with the wave of digital technologies and external shocks. Starting from the practical phenomenon of SMEs promoting digital transformation, this research explores how businesses leverage external digital consultants to drive digital transformation under severe resource constraints. Through a qualitative multiple-case study approach, this research contextually investigates four Taiwanese SMEs (Companies G, J, E, and I) at different stages of digital transformation (digitization, digital optimization, and business model reengineering) via in-depth interviews and case analysis.

Digital transformation is not merely the adoption of technology, but the holistic transformation of business models and organizational designs. This research discovers that external digital consultants play a role far beyond that of traditional IT managers in the digital transformation journey of SMEs. The study constructs and analyzes three core intervention mechanisms of external digital consultants: "Competence Compensation", "Seaming", and "Power Structure Neutrality". The findings demonstrate that external digital consultants compensate for the owner's capability gaps in digital technology and knowledge through "Competence Compensation"; resolve the structural mismatch between new digital workflows and old organizational designs through "Seaming"; and utilize their "Power Structure Neutrality" as outsiders to successfully overcome internal vested interest barriers and organizational inertia.

In addition to exploring the correlation between different digital transformation stages and the functions of external digital consultants in SMEs, this research further theorizes the findings by constructing the "External Intervention Resource Transformation Model (EIRTM)". This model deepens the traditional Resource-Based View (RBV) by proving that external digital consultants possess a "plug-and-play" dynamic capability that can reconfigure and transform originally mediocre or fragmented internal resources into digital assets with competitive advantages. Concurrently, driven by the motivation to maintain professional credibility, external digital consultants exhibit altruistic behaviors consistent with the "Stewardship Theory". This research provides a practical guide and theoretical framework for SMEs to utilize external leadership to overcome resource scarcity and successfully achieve digital transformation.

中文
詹文男，李震華，周維忠，王義智及數位轉型研究團隊，2020。數位轉型力: 最完整的企業數位化策略 X 50 間成功企業案例解析。台北：城邦文化事業股份有限公司。

英文
Adner, R. & C. E. Helfat (2003). "Corporate effects & dynamic managerial capabilities." Strategic Management Journal 24(10): 1011-1025.
Ainin, S., Parveen, F., Moghavvemi, S., Jaafar, N. I., & Mohd Shuib, N. L. (2015). "Factors influencing the use of social media by SMEs & its performance outcomes." Industrial Management & Data Systems 115(3): 570-588.
Barrett, P., Davies, F., Zhang, Y., & Barrett, L. (2015). "The impact of classroom design on pupils' learning: Final results of a holistic, multi-level analysis." Building & environment 89: 118-133.
Barua, A., Konana, P., Whinston, A. B., & Yin, F. (2004). "An empirical investigation of net-enabled business value." MIS quarterly 28(4): 585-620
Besson, P. & F. Rowe (2012). "Strategizing information systems-enabled organizational transformation: A transdisciplinary review & new directions." The journal of strategic information systems 21(2): 103-124.
Bharadwaj, A., El Sawy, O. A., Pavlou, P. A., & Venkatraman, N. V. (2013). "Digital business strategy: toward a next generation of insights. " MIS quarterly 37(2), 471-482.
Björkdahl, J. (2020). "Strategies for digitalization in manufacturing firms." California management review 62(4): 17-36.
Bouncken, R. & R. Barwinski (2021). "Shared digital identity & rich knowledge ties in global 3D printing—A drizzle in the clouds?" Global Strategy Journal 11(1): 81-108.
Bouncken, R., Ratzmann, M., Barwinski, R., & Kraus, S. (2020). "Coworking spaces: Empowerment for entrepreneurship and innovation in the digital and sharing economy. " Journal of business research 114, 102-110.
Bouncken, R. B., Kraus, S., & Roig-Tierno, N. (2021). "Knowledge-& innovation-based business models for future growth: Digitalized business models & portfolio considerations." Review of Managerial Science 15(1): 1-14.
Brooks, G., Smets, M., & Stephen, A. (2018). "Understanding Chief Digital Officers.:Paradoxical Protagonists of Digital Transformation." Saïd Business School 1-19.
Chan, Y. E. & B. H. Reich (2007). "IT alignment: what have we learned?" Journal of information technology 22(4): 297-315.
Carucci, R. & Shappell, J. (2025). "Set Up Your C-Suite to Execute Your Strategy. " HBR Digital Article.
Coff, R. W. (1997). "Human assets & management dilemmas: Coping with hazards on the road to resource-based theory." Academy of management review 22(2): 374-402.
Davenport, T. H., Yang, R, Y. & Tiwari, P. (2023). " 8 Strategies for Chief Data Officers to Create — and Demonstrate — Value. " HBR Digital Article.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). "Toward a stewardship theory of management." Academy of management review 22(1), 20-47.
Deal, C. L., Schnitzer, T. J., Lipstein, E., Seibold, J. R., Stevens, R. M., Levy, M. D., ... & Renold, F. (1991). "Treatment of arthritis with topical capsaicin: a double-blind trial." Clinical therapeutics 13(3): 383-395.
DeVaro, J., Kauhanen, A., & Valmari, N. (2019). "Internal & external hiring." Ilr Review 72(4): 981-1008.
Dhar, V. & A. Sundararajan (2007). "Issues & Opinions—Information technologies in business: A blueprint for education & research." Information systems research 18(2): 125-141.
Dougherty, D. & D. D. Dunne (2012). "Digital science & knowledge boundaries in complex innovation." Organization science 23(5): 1467-1484.
Drechsler, K., Gregory, R., Wagner, H. T., & Tumbas, S. (2020). "At the crossroads between digital innovation & digital transformation." Communications of the Association for Information Systems 47(1): 23.
Engesmo, J., & Panteli, N. (2019). "Chief digital officers as protagonists in digital transformation." In Conference on E-Business, e-Services and e-Society. Cham: Springer International Publishing:730-737
Eisenhardt, K. M. (1989). "Building theories from case study research." Academy of management review 14(4): 532-550.
Eisenhardt, K. M. & M. E. Graebner (2007). "Theory building from cases: Opportunities & challenges." Academy of management journal 50(1): 25-32.
Fillis, I. & B. Wagner (2005). "E-business development: An exploratory investigation of the small firm." International Small Business Journal 23(6): 604-634.
Firk, S., Hanelt, A., Oehmichen, J., & Wolff, M. (2021). "Chief digital officers: An analysis of the presence of a centralized digital transformation role." Journal of management studies 58(7): 1800-1831.
FitzGerald, C. & S. Hurst (2017). "Implicit bias in healthcare professionals: a systematic review." BMC medical ethics 18: 1-18.
Gerth, A. B. & J. Peppard (2016). "The dynamics of CIO derailment: How CIOs come undone & how to avoid it." Business Horizons 59(1): 61-70.
Haffke, I., Kalgovas, B. J., & Benlian, A. (2016). "The Role of the CIO & the CDO in an Organization’s Digital Transformation."17(3): 3-5.
Hajli, M. N. (2014). "A study of the impact of social media on consumers." International journal of market research 56(3): 387-404.
Hammer, M. & J. Champy (1993). "Business process reengineering." London: Nicholas Brealey 444(10): 730-755.
Hansen, P. R., Lunde, A., & Nason, J. M. (2011). "The model confidence set." Econometrica 79(2): 453-497.
Hartl, E. & T. Hess (2017). "The role of cultural values for digital transformation: Insights from a Delphi study." : 3-4
Hess, T., Matt, C., Benlian, A., & Wiesböck, F. (2016).. "Options for formulating a digital transformation strategy." MIS Quarterly Executive 15(2).
Hill, L., Tedards, E., & Swan, T. (2021). "Drive Innovation with Better Decision-Making" HBR Digital Article.
Hong, B. (2020). "Power to the outsiders: External hiring & decision authority allocation within organizations." Strategic management journal 41(9): 1628-1652.
Hund, A., Wagner, H. T., Beimborn, D., & Weitzel, T. (2021). "Digital innovation: Review & novel perspective." The journal of strategic information systems 30(4): 101695.
Iansiti, M. & K. R. Lakhani (2014). "Digital ubiquity:: How connections, sensors, & data are revolutionizing business." Harvard business review 92(11): 19.
Kahre, C., Hoffmann, D., & Ahlemann, F. (2017). "Beyond business-IT alignment-digital business strategies as a paradigmatic shift: a review & research agenda." : 4708-4712.
Kallinikos, J., Aaltonen, A., & Marton, A. (2013). "The ambivalent ontology of digital artifacts." MIS quarterly 37(2), 357-370.
Kane, G. C., Palmer, D., Phillips, A. N., & Kiron, D. (2015). "Is your business ready for a digital future?" MIT Sloan Management Review 56(4): 37.
Karimi, J. & Z. Walter (2015). "The role of dynamic capabilities in responding to digital disruption: A factor-based study of the newspaper industry." Journal of Management Information Systems 32(1): 39-81.
Klein, H. K. & M. D. Myers (1999). "A set of principles for conducting & evaluating interpretive field studies in information systems." MIS quarterly: 67-93.
Kraus, S., Roig-Tierno, N., & Bouncken, R. B. (2019). "Digital innovation & venturing: an introduction into the digitalization of entrepreneurship." Review of Managerial Science 13(3): 519-528.
Lefebvre, H. (1991). "of Everyday Life." Foundations for a Sociology of the Everyday 2.
Leidner, D. E. & T. Kayworth (2006). "A review of culture in information systems research: Toward a theory of information technology culture conflict." MIS quarterly: 357-399.
Lincoln, Y. S. & E. G. Guba (1985). "Naturalistic inquiry. Newberry Park."
Lindbeck, A., & Snower, D. J. (2001). “Insiders versus outsiders”. Journal of Economic perspectives, 15(1): 165-188.
Loebbecke, C. & A. Picot (2015). "Reflections on societal & business model transformation arising from digitization & big data analytics: A research agenda." The journal of strategic information systems 24(3): 149-157.
Matt, C., Hess, T., & Benlian, A. (2015). "Digital transformation strategies." Business & information systems engineering 57: 339-343.
McGrath, R. G., & MacMillan, I. C. (2009). "Discovery-driven growth: A breakthrough process to reduce risk and seize opportunity". Harvard business press.
Nguyen, A., Pasquier, P., & Marcotte, D. (2015). "Influence of groundwater flow in fractured aquifers on st&ing column wells performance." Geothermics 58: 39-48.
OECD (2021). "The digital transformation of SMEs". OECD Studies on SMEs and Entrepreneurship, OECD Publishing. https://doi.org/10.1787/bdb9256a-en.
Orlikowski, W. J. (2000). "Using technology & constituting structures: A practice lens for studying technology in organizations." Organization science 11(4): 404-428.
Osterwalder, A., Pigneur, Y., & Tucci, C. L. (2005). "Clarifying business models: Origins, present, and future of the concept." Communications of the Association for Information Systems 16(1): 1.
Pagani, M. (2013). "Digital business strategy & value creation: Framing the dynamic cycle of control points." MIS quarterly: 617-632.
Pagani, M. & C. Pardo (2017). "The impact of digital technology on relationships in a business network." Industrial Marketing Management 67: 185-192.
Pan, S. L. & B. Tan (2011). "Demystifying case research: A structured–pragmatic–situational (SPS) approach to conducting case studies." Information & organization 21(3): 161-176.
Philip, G. & I. McKeown (2004). "Business transformation & organizational culture:: The role of competency, IS & TQM." European management journal 22(6): 624-636.
Ramdani, B., Raja, S., & Kayumova, M. (2022). "Digital innovation in SMEs: a systematic review, synthesis & research agenda." Information Technology for Development 28(1): 56-80.
Sayer, A. (2009). Reflexivity & the habitus. Conversations about reflexivity, Routledge: 120-134.
Schein, E. H. (1990). Organizational Culture: What it is & How to Change it. Human resource management in international firms: Change, globalization, innovation, Springer: 56-82.
Schuchmann, D. & S. Seufert (2015). "Corporate learning in times of digital transformation: A conceptual framework & service portfolio for the learning function in banking organisations." International Journal of Advanced Corporate Learning 8(1): 31-37.
Sia, S. K., Soh, C., & Weill, P. (2016). "How DBS bank pursued a digital business strategy." MIS Quarterly Executive 15(2) : 56-82.
Singh, A. & T. Hess (2020). How chief digital officers promote the digital transformation of their companies. Strategic information management, Routledge: 202-220.
Singh, A., Klarner, P., & Hess, T. (2020). "How do chief digital officers pursue digital transformation activities? The role of organization design parameters." Long Range Planning 53(3): 101890.
Singh, J. & J. Singh (2020). "COVID-19 & its impact on society." Electronic Research Journal of Social Sciences & Humanities 2.
Teubner, R. A. & J. Stockhinger (2020). "Literature review: Underst&ing information systems strategy in the digital age." The journal of strategic information systems 29(4): 101642.
Tilson, D., Lyytinen, K., & Sørensen, C. (2010). "Research commentary—Digital infrastructures: The missing IS research agenda." Information systems research 21(4): 748-759.
Tumbas, S., Berente, N., & Vom Brocke, J. (2017). "Born digital: growth trajectories of entrepreneurial organizations spanning institutional fields. ".ICIS.
Tumbas, S., Berente, N., & vom Brocke, J. (2017). "Digital capabilities for buffering tensions of structure, space, and time during entrepreneurial growth." .ICIS.
Venkatraman, N. (1994). "IT-enabled business transformation: from automation to business scope redefinition." MIT Sloan Management Review 35(2): 73.
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). "Digital transformation: A multidisciplinary reflection & research agenda." Journal of business research 122: 889-901.
Vial, G. (2021). "Underst&ing digital transformation: A review & a research agenda." Managing digital transformation: 13-66.
Vithayathil, J. (2018). "Will cloud computing make the I nformation T echnology (IT) d epartment obsolete?" Information Systems Journal 28(4): 634-649.
Wade, M. & Obwegeser, N. (2019). "How to choose the right digital leader for your company." MIT Sloan Management Review 60(4): 1-4.
Wei, Y., Zhu, M., Lam, H. K., Liu, F., Yeung, A. C., Cheng, T. C. E., & Zhou, H. (2024). "Protagonists in digital transformation: The impact of chief digital officers on firms’ financial
Weigel, A., Heger, O., Hoffmann, J., & Röding, K. (2020). "CEOs of SMEs: How IT-Governance Compensates the Lack of Digital Competencies." Association for Information Systems. Twenty-Eighth European Conference on Information Systems (ECIS2020) - A Virtual AIS Conference.
Wessel, J. R. (2020). "β-bursts reveal the trial-to-trial dynamics of movement initiation & cancellation." Journal of Neuroscience 40(2): 411-423.
Wessel, L. K., Baiyere, A., Ologeanu-Taddei, R., Cha, J., & Jensen, T. B. (2021). "Unpacking the difference between digital transformation & IT-enabled organizational transformation." Journal of the Association for information systems 22(1): 102-129.
Woods, N. (2014). Describing discourse: A practical guide to discourse analysis, Routledge.
Yoo, W. S., Lee, Y., & Park, J. (2010). "The role of interactivity in e-tailing: Creating value & increasing satisfaction." Journal of retailing & consumer services 17(2): 89-96.
Yoo, Y., Henfridsson, O., & Lyytinen, K. (2010). "Research commentary—the new organizing logic of digital innovation: an agenda for information systems research." Information systems research 21(4): 724-735.