在全球各行各業數位化浪潮的推動之下，金融業也面臨著數位技術改變原有運營模式的挑戰之中。然而，金融業不僅受到高度監管，再加上組織結構之複雜性，導致金融業的數位轉型過程尤其艱難。 比起一般銀行， 公股銀行更因為內部文化穩定性及法規約束，進行數位轉型的過程猶如「大象跳舞」，所有的變革都涉及多重挑戰，使得其轉型歷程特別不易。
公股銀行之數位轉型通常有以下挑戰：法規限制、組織文化的凝聚、資訊系統整合、數位人才缺乏等等。為此，本研究認為公股銀行如何發展可持續轉型以利其公司進行數位轉型將成為當代的發展重點。本研究採用質性研究的個案研究，並且採用合作金庫作為個案 ，合作金庫為台灣歷史悠久且規模最大的公股銀行之一，組織體系複雜、員工眾多，具高度代表性。在數位轉型過程中不僅需面對來自外部環境（如法規限制、數位技術演進）的壓力，也需處理內部文化穩定性高、跨部門協作與資訊系統汰換等挑戰。本篇研究將以制定理論 (Enactment Theory)與控制理論 (Control Theory)為核心理論框架， 選擇合作金庫商業銀行為本篇研究對象 ，並使用個案研究方法了解其實踐的經驗及成果。
研究過程根據合作金庫轉型的方針以及組織變革的狀態分為三階段：探索期(2008-2017年) 、導入期 (2017–2022年)及應用期 (2022年-2024年) 。探索期聚焦於系統升級與員工素養提升 ； 導入期強調跨部門協作與實驗專案 ； 應用期則集中於數位化成果擴展及應用。制定理論展現企業對外部環境變化的感知及內部認知的調整， 透過認知與行動的反覆調整實現創新 (Weick, 1979; Weick, 1995)。控制理論補充執行機制，包括正式控制及非正式控制 (Snell, 1992; Tannenbaum, 1962)。另外，在研究過程中進一步發現校準理論可在業務 、人力及基礎設施間的協調 ， 確保各項策略相互對齊並提升轉型效能 (Chanias et al., 2019; Henderson & Venkatraman, 1993)，三者需要交互應用，以實現策略與執行的高度協調。
研究結果顯示，金融業數位轉型的成功因素，包含強化領導力與組織協作機制、深化技術應用與文化融合、 建立績效管理與回饋機制、推進系統整合與資訊架構優化以及培養創新與學習文化。 研究亦揭示了金融業面臨的挑戰，如舊有系統的兼容性問題、法規限制對創新進程的影響，以及組織內員工心態轉變的難度。
本研究對金融業數位轉型的理論與實務具有貢獻 ，不僅深化制定、控制與校準理論的應用，亦為公股銀行、大規模企業或受高度監管的產業環境提供策略參考，強調理論與實踐相結合的重要性。

Amid the sweeping wave of global digitalization, the financial sector—especially public banks—faces intricate challenges stemming from regulatory constraints, legacy systems, and complex organizational structures. Compared with private institutions, public banks face unique hurdles in digital transformation due to their bureaucratic rigidity and cultural conservatism, often likened to "making elephants dance." This research investigates how public banks may realize sustainable digital transformation, focusing on the case of Taiwan Cooperative Bank (TCB), the largest and most historically significant public bank in Taiwan.
This study adopts a qualitative case study approach, drawing on data from two waves of semi-structured interviews and secondary data including internal reports and strategic documents. Guided by Enactment Theory, Control Theory, and Alignment Theory, the analysis traces TCB’s transformation journey across three stages: the Exploration Phase (2008–2017), emphasizing foundational infrastructure and digital literacy building; the Implementation Phase (2017–2022), focusing on cross-functional collaboration and experimental projects; and the Application Phase (2022–2024), which stresses enterprise-wide digital culture and institutional alignment.
The findings reveal that digital transformation in public banks must integrate continuous cognitive reconfiguration with robust governance mechanisms. Enactment Theory illustrates how organizational actors respond to dynamic environments through iterative interpretation and experimentation. Control Theory explains how formal and informal mechanisms—ranging from behavioral norms to performance evaluation—shape digital execution. Alignment Theory further emphasizes the systemic coordination between business strategies, digital talent, and IT infrastructure, necessary for transformation scalability and sustainability.
This research contributes to theory by integrating enactment, control, and alignment perspectives to construct a holistic framework for digital transformation in regulated industries. Practically, the study provides actionable insights for public banks navigating digital reinvention. Key enablers include executive leadership, cross-departmental alignment, continuous employee empowerment, and the institutionalization of digital governance. TCB’s experience offers a strategic blueprint for legacy-bound financial institutions pursuing resilient and scalable digital change.
TCB’s case illustrates that even in rigid bureaucratic contexts, it is possible to engineer systemic transformation through a combination of strategic foresight, organizational learning, and collaborative governance. The study thus offers a strategic blueprint for legacy-bound financial institutions seeking to pursue long-term, adaptable, and institutionally anchored digital change.

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