eISSN: 2202-4859 / ISSN: None
Register
Login
Revenue Law Journal
2025, Volume 31, ISSUE 2 : 1-8
Research Article
A Theoretical Framework for Measuring Digital Transformation Maturity
1
Department of Digital Strategy and Enterprise Innovation National Institute of Business Technology & Transformation (NIBTT) Mumbai, Maharashtra, India
Abstract

Digital transformation (DT) has become a strategic necessity for enterprises aiming to remain competitive in rapidly changing technological landscapes. However, organizations struggle to evaluate their digital maturity due to fragmented frameworks, inconsistent metrics, and varying industry contexts. This paper proposes a comprehensive theoretical framework for measuring Digital Transformation Maturity (DTM) by integrating technological, organizational, strategic, cultural, and ecosystem variables. Through an extensive synthesis of existing models, digital capability theories, and socio-technical principles, the study introduces a five-dimensional Digital Transformation Maturity Framework (DTMF). Each dimension is explained in detail, supported by diagrams, maturity stages, and measurable indicators. Theoretical grounding is provided using Resource-Based View (RBV), Dynamic Capability Theory (DCT), and Organizational Learning Theory (OLT). The paper concludes with reflections on model applicability, limitations, and future research directions.

 

 

 

Keywords
License
Copyright (c) Revenue Law Journal
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
Rev. Law J. open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Theoretical Foundations of Hybrid Human–AI Decision-Making in Organizations
1-8
Data Governance Frameworks for Large-Scale AI Systems
1-7
Cognitive Bias Reduction through AI-Assisted Decision Support Tools
1-8
Theoretical Analysis of Data Quality Impacts on Organizational Strategies
1-6
Revenue Law Journal
support@revlawjournal.com
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives (CC BY-NC-ND) license. Open Access Publication.
Copyright © ©Revenue Law Journal. All rights reserved.
|
|
|