【摘要】 数字化转型已成为企业创新发展的重要战略，但现实中数字创新常面临价值感知与实现背离的困境。现有研究多从资源基础缺陷或个体抵制的单一视角出发进行分析，缺乏从高管与员工双主体视角探讨困境原因及应对策略。本文通过企业高管与员工的配对数据进行实证研究，结果表明：当高管与员工的任务需求和数字技术应用不一致时，员工可能受高管影响而采取偏离自身任务需求的行为，从而对数字技术使用产生负面影响。据此，提出“偏离行为”的概念，揭示在双主体互动下数字技术对创新实现既存在助推效应，也存在偏离效应。同时，流程智能水平和跨层认知差异分别调节两种效应。由此指出，企业可通过减少协同需求和优化协同质量来突破上述困境。本研究不仅为企业数字创新中面临的价值感知与实现背离困境提供了理论解释，拓展了技术可供性的情境研究，也为企业高管与员工达成共识、有效获取数字创新价值提供了管理启示。更多还原

【Abstract】 Digital transformation has become a critical strategy for corporate innovation, yet in practice, digital innovation often faces a disconnect between value perception and value realization. Existing research primarily focuses on resource limitations or individual resistance, lacking a dual-perspective analysis from both executives and employees. This study uses matched data from executives and employees to conduct an empirical investigation. The results show that when their task demands and digital technology applications are misaligned, employees may act in a way that deviates from their own task needs under managerial influence, leading to negative outcomes in technology use. Based on this, the concept of “deviant behavior” is proposed, highlighting that digital technologies can produce both boosting and deviating effects in two-party interactions. Furthermore, process intelligence and cross-level cognitive differences moderate these effects, suggesting that organizations can address such dilemmas by reducing coordination demands and improving coordination quality. This study not only offers a theoretical explanation for the gap between value perception and actual realization in digital innovation but also extends contextual research on technology affordance and provides managerial insights for fostering executive-employee alignment and enhancing digital innovation outcomes.更多还原