COVID-19 疫情衝擊下的數位餐飲管理：基於資源依賴理論之SaaS POS 系統依賴性與績效分析

Abstract

以COVID-19 作為外部重大公共衛生衝擊事件探討數位轉型之實證檢驗仍屬稀少，亦缺乏數位工具(SaaS POS)作為可內嵌化資源配置之延伸。本研究以資源依賴理論(Resource Dependence Theory, RDT)為基礎，探討企業在COVID-19 疫情嚴峻之際如何透過SaaS POS 使用作為數位化資源緩衝機制以穩定公司績效。研究設計納入COVID-19 疫情確診數、外部平台依賴與促銷讓利策略等外部資源依賴變項，檢驗其對數位工具績效貢獻的調節效果。研究結果顯示：(1) SaaS POS 使用顯著提升公司績效，支持RDT中所強調的資源緩衝邏輯；(2)外部衝擊壓力升高將強化數位工具的績效貢獻，顯示企業在危機中調整依賴結構以強化內部資源運用；(3)當企業過度依賴平台與促銷策略時，將削弱SaaS POS 對營運績效的正向效果，此現象揭示RDT 所關注的非對稱依賴與資源失靈風險。本研究不僅回應數位轉型與危機管理領域的研究缺口，亦拓展RDT 回應外部衝擊之公衛重大事件情境下的應用，並提出平台經濟發展趨勢下應慎思在外部依賴與內部數位資源運用之間的策略平衡，以提升組織韌性與績效穩定性。

Empirical investigations into digital transformation under large-scale external shocks, such as the COVID-19 pandemic, remain limited—particularly in applying Resource Dependence Theory (RDT) to conceptualize digital tools like SaaS-based Point-of-Sale (SaaS POS) systems as internalized, controllable resource buffers. This study examines how firms leveraged SaaS POS systems to stabilize firm performance amid institutional volatility and resource constraints. By incorporating external dependency variables—pandemic severity, platform reliance, and promotional concession strategies—this research evaluates their moderating effects on the relationship between digital tool utilization and firm performance. The findings indicate that: (1) SaaS POS usage significantly enhances firm performance under uncertainty, supporting RDT’s buffering logic; (2) external shocks, such as rising COVID-19 case counts, amplify the positive impact of digital resource deployment, demonstrating firms’ adaptive restructuring of dependency relationships during crises; and (3) excessive reliance on external platforms or aggressive promotional strategies weakens the contribution of internal digital systems, highlighting risks of asymmetric dependence and diminishing returns on digital investment. This study contributes to the literature on crisis-driven digital transformation, extends RDT’s applicability to digitally mediated environments, and provides strategic insights for actors in the platform economy seeking to balance internal capability development with external dependency management to strengthen organizational resilience and sustain performance continuity.