TWSE Market Insights

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Microsoft is a global leader and key driver in the field of digital development and artificial intelligence applications. On May 6, 2026, Microsoft Taiwan held “Microsoft 2026 Customer Success Day,” focusing on the latest trends in digital development: deep business innovation. The conference explored how enterprises can address two major gaps, namely, Enterprise Intelligence and Trust in Governance, enabling AI to evolve from a simple office assistance tool into a digital employee capable of proactive collaboration and the restructuring of operational workflows. In recent years, the TWSE has not only actively explored the development of emerging technologies and referenced research findings from authoritative institutions but has also gained insights into how leading global enterprises implement digital development through participation in relevant events.

It is well known that the digital wave brings massive opportunities for enterprises to reinvent business models, unleash productivity, and accelerate decision-making. However, the accompanying challenges are becoming increasingly severe. According to the Gartner "2023 Board of Directors Survey on Business Strategy in an Uncertain World," only about 19% of organizations believe they have achieved their digital transformation goals[1]. Further research analysis reveals that in both corporate and government sectors, the root cause of transformation failure often lies not in lagging technology, but in the prevalence of siloed strategies[2] and unclear accountability in decision making within the organization. These two governance pain points directly lead to transformation stagnation. Enterprises should transcend technological appearances and explore how to transform digital investments into genuine organizational capabilities through decision-oriented management frameworks and the reshaping of all employees’ mindsets, thereby building a robust path toward resilience in the intelligent era.

[1] Gartner: Boost Digital Transformation Success With Effective Governance
[2] Gartner: Streamline Government Transformation With an Effective Governance Framework

Current digital development is no longer just a tool upgrade, but a profound business model reinvention. According to IDC research, more than 60% of enterprises worldwide have listed "reinventing processes, releasing productivity, and accelerating decisions" as board-level priority items, demonstrating a strong ambition for transformation. However, the grand vision of transformation faces severe challenges at the implementation phase. As highlighted in the aforementioned Gartner survey, only about 19% of boards believe they have made substantial progress in achieving their goals. Although digital transformation is a top priority for many organizations, in real implementation case, the gap between strategic intent and realized value remains significant. Successful digital development requires an "inside-out" and "top-down" approach, focusing on shifting the organizational culture toward a growth mindset to ensure that technology serves as a key engine for maximizing business value The key to the success or failure of transformation often lies not in the advancement of technology itself, but in the deep alignment between organizational culture and leadership. Digital development that delivers tangible benefits is by no means about blindly pursuing emerging technologies, nor is it about doing so merely for the sake of doing so. Instead, it is about ensuring that every investment generates tangible business value. This requires organizations to change their operating models: business units that best understand frontline needs should proactively raise requirements, while IT departments should play a supporting and enabling role, working together to address business pain points. This “shared accountability” model helps prevent misalignment between technology and business needs.

Research shows that many transformation initiatives stall due to unclear accountability in decision making. Therefore, the focus of digital development is not on pursuing sophisticated architectures, but on establishing a "problem-solving-centered" decision-making mechanism, with senior leaders helping to remove barriers, directing resources toward metrics that generate value, and ensuring that every investment is transformed into tangible organizational competitiveness. This type of transformation is defined as “Frontier Transformation,” with its core focus on leveraging tools such as AI not only to enhance productivity but also to drive comprehensive and profound business innovation. This requires organizations to undergo a top-down mindset transformation, viewing digitalization as the evolution of organizational capabilities rather than merely as a series of system upgrade projects undertaken by the IT department.

As AI evolves from a question-and-answer assistant into a digital employee with reasoning, collaboration, and action capabilities, organizations are experiencing a qualitative change in how talent is defined.

• From problem solver to problem framer: As AI becomes capable of processing vast amounts of knowledge, human competitiveness will depend on the ability to solve unfamiliar and novel problems, as well as the ability to ask the right questions. The role of employees is shifting toward that of editors-in-chief or navigators, responsible for overseeing, evaluating, and refining AI-generated outputs.
• The lobster’s molting philosophy: Organizational transformation is like the growth of a lobster, requiring organizations to go through the painful process of molting. By proactively assigning rigid and low-value skills to AI, organizations can create room for employees to develop higher-value competitiveness.
• Building the foundation of “enterprise intelligence:” The foundation for successful AI adoption lies in the development of high-quality data semantics. Without an understanding of internal business logic, AI can only generate ineffective information. Only by transforming individual experience into reusable enterprise intelligence can organizations truly drive value.

The digital transformation journey undertaken by the technology giant Microsoft across its 18,000 departments worldwide provides a practical blueprint for how large organizations can achieve scalable adoption. This initiative involves an extremely large-scale environment with more than 150,000 code repositories and 810,000 pull requests monthly, offering highly insightful management perspectives.

1. “Engineering Thrive” productivity measurement framework

Microsoft does not rely on a single efficiency metric. Instead, it has established a multidimensional measurement framework to comprehensively assess the impact of AI on employee performance:

• Velocity: Measures whether AI genuinely accelerates the development cycle rather than merely adding operational distractions.
• Usability: Evaluates whether the tools can effectively assist employees in overcoming obstacles.
• Quality: Monitors the quality of outputs after implementation and whether a positive qualitative transformation has been achieved.
• Developer happiness: Evaluates employees’ sense of satisfaction after use and their willingness to continue adoption.

Specific metrics include developer satisfaction, code review completion time, the time required for new employees to complete their first PR, and the duration of uninterrupted focus time that developers can maintain without distractions.

2. Progressive adoption and the “90/10 rule”

Microsoft’s AI adoption journey began in June 2022, before the release of ChatGPT-3.5, with an early pilot involving 1,500 employees. By 2025, the initiative had expanded to approximately 50,000 employees. Practical experience shows that driving adoption among the first 90% of users is relatively easy, but the final 10% of highly resistant users are the real challenge. Microsoft adopted a “push-and-pressure” strategy by deeply aligning the effectiveness of AI tool usage with business OKRs (Objectives and Key Results) and by leveraging peer coaching and experience sharing to ensure that the transformation becomes the organization’s new normal.

3. Systematic measurement and end-to-end process coverage

Microsoft emphasizes that measurement should begin with telemetry data, be used to analyze the impact of adoption, and ultimately align with the enterprise’s business value. AI has now been fully integrated into every stage of Microsoft’s product development lifecycle, including site reliability engineering (SRE) agents responsible for website reliability and automated deployment agents, enabling end-to-end intelligence.

Based on an overall view of the insights from Microsoft’s case, digital development is not a one-off project but an ongoing process of continuous improvement. The key to successful digital development is not the adoption of more tools but the establishment of organizational capabilities and work models that enable continuous learning and value creation. Facing the digital wave, in addition to cultivating employees’ human-machine collaboration capabilities, enterprises should also simultaneously enhance their organizational adaptability and management models. Through cultural and institutional transformation, from a single point to a line, and ultimately into a plane, enterprises can truly realize the growth potential brought by the digital wave.