Can digital transformation be measured from a strategic perspective? Some evidence based on content analysis in the banking and clothing industries

Albert Tomaszewski


Dynamic technological progress is actively influencing the shape of modern education. Inventions that are constantly appearing on the market are often adapted to the needs of schools. One of the technologies that shows special potential in didactics is beacons. Beacons are small devices that can be used for communication, navigation and researching the recipient's behavior. These functionalities are used in the education process, enabling the creation of completely new learning experiences. According to research, they can be successfully used in the classroom, during the formal learning process, as well as in various institutions, such as in informal transfer of knowledge, for example in cultural institutions. These sensors can contribute to the creation of a dynamic space for the exchange of knowledge and experiences, which will automatically respond to the individual needs of the recipient. The main goal of this article is to present the possibility of using beacons in the context of stationary education. The considerations were based on a review of the available literature. The work draws attention not only to the problems of the sensors themselves, but also to the possibility of their cooperation with other technologies. The collaboration of technical tools may contribute to the creation of more comprehensive solutions and, as a result, an increase in the quality and efficiency of the education process. However, as the analysis shows - beacons can be a promising technology in education, but their use is niche. Perhaps in future years, there will be more such solutions that will enable a more accurate assessment of these sensors. The author intends to continue her research to support the adoption of the described technology in Polish educational institutions.

Keywords: digital transformation, strategy, digitization, digital technologies, content analysis


  • Amini, M., Bienstock, C. C., & Narcum, J. A. (2018). Status of corporate sustainability: A content analysis of Fortune 500 companies. Business Strategy and the Environment, 27(8), 1450-1461.
  • An, J. (2018). 77 building blocks of digital transformation: The digital capability model. Story Tree FDC.
  • Barefoot, K., Curtis, D., Jolliff, W., Nicholson, J. R., & Omohundro, R. (2018). Defining and measuring the digital economy. US Department of Commerce Bureau of Economic Analysis.
  • Bell, R., & Berman, S. (2011). Digital transformation. Creating new business models where digital meets physical. IBM Institute for Business Value.
  • Berelson, B. (1952). Content analysis in communication research. Free Press.
  • Berghaus, S., & Back, A. (2016). Stages in digital business transformation: Results of an empirical maturity study. MCIS 2016 Proceedings, 22.
  • Bowman, E. H. (1978). Strategy, annual reports, and alchemy. California Management Review, 20(3), 64-71.
  • Bowman, E. H. (1984). Content analysis of annual reports for corporate strategy and risk. INFORMS Journal on Applied Analytics, 14(1), 61-72.
  • Bukht, R., & Heeks, R. (2017). Defining, conceptualising and measuring the digital economy. Development Informatics Working Paper, 68.
  • Carvalho, N. G., & Cazarini, E. (2020). Industry 4.0 - What is it? In J. H. Ortiz (Ed.), Industry 4.0 - Current status and future trends. IntechOpen.
  • Enjolras, B, & Steen-Johnsen, K. (2017). 5 the digital transformation of the political public sphere: A sociological perspective. In F. Engelstad, H. Larsen, J. Rogstad, & K. Steen-Johnsen (Eds.), Institutional change in the public sphere: Views on the Nordic model (pp. 99-117). De Gruyter Open Poland.
  • Fukuyama, M. (2018). Society 5.0: Aiming for a new human-centered society. Japan Spotlight, 27, 47-50.
  • Garanina, T., & Dumay, J. (2017). Forward-looking intellectual capital disclosure in IPOs. Journal of Intellectual Capital, 18(1), 128-148.
  • Gill, M., & VanBoskirk, S. (2016). The digital maturity model 4.0. benchmarks: Digital business transformation playbook.
  • Gobble, M. M. (2018). Digital strategy and digital transformation. Research-Technology Management, 61(5), 66-71.
  • Graham, M., & Dutton, W. H. (Ed.) (2019). Society and the internet: How networks of information and communication are changing our lives. Oxford University Press.
  • Günther, W. A., Rezazade Mehrizi, M. H., Huysman, M., & Feldberg, F. (2017). Debating big data: A literature review on realizing value from big data. The Journal of Strategic Information Systems, 26(3), 191-209.
  • Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282-293.
  • Haffke, I., Kalgovas, B., & Benlian, A. (2017). The transformative role of bimodal IT in an era of digital business. In Proceedings of the 50th Hawaii International Conference on System Sciences (pp. 5460-5469).
  • Hanelt, A., Bohnsack, R., Marz, D., & Antunes Marante, C. (2020). A systematic review of the literature on digital transformation: Insights and implications for strategy and organizational change. Journal of Management Studies, 58(5), 1159-1197.
  • Hanna, N. K. (2016). Mastering digital transformation: Towards a smarter society, economy, city and nation. Emerald Group Publishing.
  • Henriette, E., Feki, M., & Boughzala, I. (2015). The shape of digital transformation: A systematic literature review. In MCIS'15: 9th Mediterranean Conference on Information Systems. Samos, Greece.
  • Hess, T., Matt, C., Benlian, A., & Wiesböck, F. (2016). Options for formulating a digital transformation strategy. MIS Quarterly Executive, 15(2), 123-139.
  • Iansiti, M., & Lakhani, K. (2015). Digital ubiquity: How connections, sensors, and data are revolutionizing business. Harvard Business Review, 92(11), 90-99.
  • Kane, G. C., Palmer, D., Phillips, A. N., Kiron, D., & Buckley, N. (2015). Strategy, not technology, drives digital transformation. MIT Sloan Management Review and Deloitte University Press, 14, 1-25.
  • Karimi, J., & Walter, Z. (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.
  • Kossowski, J., Lenz, A., Heumüller, E., & Richter, S. (2020). Digital fitness - The goal of digital transformation. UK Academy for Information Systems International Conference. Proceedings 2020.
  • Krippendorff, K. (2004). Content analysis: An introduction to its methodology (2nd ed). Sage Publications.
  • Legner, C., Eymann, T., Hess, T., Matt, C., Böhmann, T., Drews, P., Mädche, A., Urbach, N., & Ahlemann, F. (2017). Digitalization: Opportunity and challenge for the business and information systems engineering community. Business & Information Systems Engineering, 59(4), 301-308.
  • Li, F. (2018). The digital transformation of business models in the creative industries: A holistic framework and emerging trends. Technovation, 102012.
  • Loebbecke, C., & Picot, A. (2015). Reflections on societal and business model transformation arising from digitization and 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(5), 339-343.
  • Miller, V. (2020). Understanding digital culture (2nd ed.). SAGE Publications Limited.
  • Morakanyane, R., Grace, A., & O'Reilly, P. (2017). Conceptualizing digital transformation in business organizations: A systematic review of literature. In A. Pucihar, M. Kljajić Borštnar, C. Kittl, P. Ravesteijn, R. Clarke, & R. Bons (Eds.), Digital transformation - from connecting things to transforming our lives (pp. 427-443).
  • Murmann, M., Grimpe, C., & Rietzler, N. (2020). Digitalization in startups and the proclivity to professionalize - Ignorance is bliss? Academy of Management Proceedings, 1.
  • Nambisan, S., Lyytinen, K., Majchrzak, A., & Song, M. (2017). Digital innovation management: Reinventing innovation management research in a digital world.
  • Pachucki, M., & Plutecki, A. (2018). Jak prawidłowo wypełniać obowiązki informacyjne: Poradnik dla emitentów. Komisja Nadzoru Finansowego.
  • Piccinini, E., Hanelt, A., Gregory, R., & Kolbe, L. (2015). Transforming industrial business: The impact of digital transformation on automotive organizations. Thirty Sixth International Conference on Information Systems, Fort Worth 2015.
  • Pihir, I., Tomičić-Pupek, K., & Tomičić Furjan, M. (2019). Digital transformation playground: Literature review and framework of concepts. Journal of Information and Organizational Sciences, 43(1), 33-48.
  • Popkova, E. G., & Sergi, B. S. (Eds.) (2019). Digital economy: Complexity and variety vs. rationality. Springer.
  • Probst, L., Lefebvre, V., Martinez-Diaz, C., Bohn, N. U., Klitou, D., & Conrads, J. (2018). Digital transformation scoreboard 2018. EU businesses go digital: Opportunities, outcomes and uptake. European Union.
  • Reis, J., Amorim, M., Melao, N., & Matos, P. (2018). Digital transformation: A literature review and guidelines for future research. In Á. Rocha, H. Adeli, L. P. Reis, & S. Costanzo (Eds.), Trends and advances in information systems and technologies (pp. 411-421). Springer International Publishing.
  • Rogers, D. L. (2016). The digital transformation playbook: Rethink your business for the digital age. Columbia Business School Publishing.
  • Ross, J. W., Beath, C. M., & Sebastian, I. M. (2017). How to develop a great digital strategy. MIT Sloan Management Review, 58(2), 7-9.
  • Rossmann, A. (2018). Digital maturity: Conceptualization and measurement model. Proceedings of the International Conference on Information Systems: Bridging the Internet of People, Data, and Things (39th ICIS 2018), San Francisco.
  • Saldaña, J. (2014). Coding and analysis strategies. In The Oxford handbook of qualitative research.
  • Santema, S., Hoekert, M., van de Rijt, J., & van Oijen, A. (2005). Strategy disclosure in annual reports across Europe: A study on differences between five countries. European Business Review, 17(4), 352-366.
  • Schweer, D., & Sahl, J. C. (2017). The digital transformation of industry - the benefit for Germany. In F. Abolhassan (Ed.), The drivers of digital transformation (pp. 23-31). Springer.
  • Sebastian, I. M., Ross, J. W., Beath, C., Mocker, M., Moloney, K. G., & Fonstad, N. O. (2017). How big old companies navigate digital transformation. MIS Quarterly Executive, 197-213.
  • Singh, H. (2020). Big data, industry 4.0 and cyber-physical systems integration: A smart industry context. Materials Today: Proceedings.
  • Tapscott, D. (2015). The digital economy. McGraw-Hill Education.
  • Teichert, R. (2019). Digital transformation maturity: A systematic review of literature. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 67(6), 1673-1687.
  • Ustundag, A., Cevikcan, E., Salkin, C., & Oner, M. (2018). A conceptual Framework for Industry 4.0. In A. Ustundag, & E. Cevikcan, Industry 4.0: Managing the digital transformation (pp. 3-23). Springer International Publishing.
  • Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2), 118-144.
  • Webster, F. (2014). Theories of the information society (4th ed.). Routledge.
  • Westerman, G., Bonnet, D., & McAfee, A. (2014). The nine elements of digital transformation. MIT Sloan Management Review, 55(3), 1-6.
  • Wittkop, A., Zulauf, K., & Wagner, R. (2018). How digitalization changes the internationalization of entrepreneurial firms: Theoretical considerations and empirical evidence. Management Dynamics in the Knowledge Economy, 6(2), 193-207.
  • Zhou, K., Liu, T., & Liang, L. (2016). From cyber-physical systems to Industry 4.0: Make future manufacturing become possible. International Journal of Manufacturing Research, 11(2), 167-188.
  • Ziyadin, S., Suieubayeva, S., & Utegenova, A. (2020). Digital transformation in business. In S. I. Ashmarina, M. Vochozka, & V. V. Mantulenko (Eds.), Digital age: Chances, challenges and future (Vol. 84, pp. 408-415). Springer International Publishing.

Albert Tomaszewski, PhD

The author is an assistant professor at the Strategic Management Department in SGH Warsaw School of Economics. His main areas of recent academic interest are related to the role digital technologies play in the contemporary business environment.

About the article


The article is in the printed version on pages 53-63.

pdf read the article (English)

How to cite

Tomaszewski, A. (2021). Can digital transformation be measured from a strategic perspective? Some evidence based on content analysis in the banking and clothing industries. e-mentor, 3(90), 53-63.


1 RFID = Radio-frequency identification

2 RTLS = Real-time locating system

3 The procedure was conducted due to the specificity of Polish language grammar.

4 MAXQDA is one of the leading software packages designed for qualitative data analysis. The software contains the Dictio module, which is designed to automatically code excerpts of text based on a dictionary defined by the researchers.