This paper analyses how innovation affects the relationship between the digitalisation of the company and its economic and financial performance, reviewing the cause-effect situation of this relationship. As some scientific literature suggests, the impact of ICT technologies on business performance is not homogenous amongst firms. The answer to this issue is probably to be found in innovation. In order to further develop this statement, this study examines the role of innovation in the relationship between business performance and business digitalisation. This research framework has been built based on the Innovation Theory of Rogers. Companies from all over Spain have been surveyed and the data has been contrasted with Partial Least Squares-Structural Equation modelling (PLS-SEM) and Moderation Analysis. The results show that in effect, innovation acts as a moderator variable in the relationship between business digitalisation and performance. These results allow us to conclude that it is not only important to digitalise the company to improve its performance, but that this digitalisation should also be aligned with a clear innovation strategy that allows for improving the company´s performance. The aim of this study is to contribute with greater knowledge to how the digitalisation of the company affects its economic/financial performance and manifest the role innovation plays in this relationship.

本文分析了创新如何影响公司数字化与其经济和财务业绩之间的关系，并回顾了这种关系的因果关系。正如一些科学文献表明的那样，ICT 技术对业务绩效的影响在公司之间并不相同。这个问题的答案很可能在创新中找到。为了进一步发展这一陈述，本研究考察了创新在业务绩效与业务数字化之间的关系中的作用。该研究框架是基于罗杰斯的创新理论构建的。来自西班牙各地的公司都接受了调查，并将数据与偏最小二乘结构方程模型 (PLS-SEM) 和适度分析进行了对比。结果表明，实际上，创新在业务数字化与绩效之间的关系中充当调节变量。这些结果使我们得出结论，不仅将公司数字化以提高其绩效很重要，而且这种数字化还应与有助于提高公司绩效的明确创新战略保持一致。本研究的目的是通过更多的知识来了解公司的数字化如何影响其经济/财务绩效，并展示创新在这种关系中所起的作用。但这种数字化还应与明确的创新战略保持一致，以提高公司的绩效。本研究的目的是通过更多的知识来了解公司的数字化如何影响其经济/财务绩效，并展示创新在这种关系中所起的作用。但这种数字化还应与明确的创新战略保持一致，以提高公司的绩效。本研究的目的是通过更多的知识来了解公司的数字化如何影响其经济/财务绩效，并展示创新在这种关系中所起的作用。