“…On the one hand, the efficiency, cost‐effectiveness, and broad reach of digital technology can effectively control the production, management, and operational costs of manufacturing companies (Mikalef et al, 2020; Zhou et al, 2019). On the other hand, digitalization facilitates more convenient and efficient collection, analysis, and utilization of information, enabling a deeper understanding of customer behavior, preferences, and needs, and thereby granting competitive advantage through unique product and service offerings (Wan et al, 2023; Wen et al, 2022). However, due to the substantial resource investment required in the digitalization process, its effect on differentiation competitive advantage is more pronounced than on low‐cost competitive advantage.…”