NghltiGMilnHilM
Cac nhan to anh hiriiing den Ida chon phdn mdm ki toan cua doanh nghiep nho va vda tai Odng Nai
c ^ N g u y S n Phuong N a m * NguySn Vdn Hdi*
NghiSn cihi nhSm xac dinh cac nhSn t6 anh hirdng dSn quyit dinh li/a chgn phin mim ke toan cua cac doanh nghi$p nhd va vda t^i tinh Ddng Nal. Phwong phAp phan tich nhan td khiim ph& vA phSn tich hdi quy da biin dugc si> dyng tr§n 195 khao sat thi/c te. Kit qui nghl4n cuv cho thiy, c6 6 nhSn to bao gom: hl$u qui mong dgi, tlnh de s i / d y n g , anh fiu^g ctia xa hgi, dieu kien h6 tn?, glii ci vi thdi quen si> di^ng phin mim ki toin.
TO' kh6a: Phin mem ke toan, doanh nghl$p nhd vi vda, ^ dinh li^
chgn, Bing Nai Abstract
Tills study Identifies the impact of factors on the choice of accouting soft' ware of small and medium enterprises in Dong Nai province. Exploratory factor analysis method and multivariate regression analysis was use on 195 observations. The research results show that there are 6 factors having a positive Influence on the choice of accouting software of small and medium enteiprlses In Dong Nai province. These factors Include the expected effect, ease of use, social Influence, support conditions, (x>st, software usage habits.
Keyword: Accouting software, small and medium enterprises, the choice, Dong Nai
PMKT dfl dinh huomg cho DN l i viec cin thiet, die bift li dfli voi cic doanh nghifp nho v i vua ( D N N W ) d tinh Dflng Nai, bfli D6ng Nai l i mgt tinh kmh t l ttgng diflm cfla Vift Nam v i khu vye D N N W gdp phin rit Idn ttong viec phit tiiin kinh t l cfla tinh.
Qua khio sit sa bg cbo thiy, PMKT ttfln thj tiudng Vift Nam li tucmg doi nhieu, cic D N N W d Vift Nam ndi chung v i d tinh Dflng Nai ndi riflng chua cd nhiflu CO sd de dinb gii lya chgn cho minh mgt phin mem phu hgp vdi die dilm kinh doanh dfl mang Iai hifu qua kinh t l cao nhit. Dd Ii 1. Gidi thifu
Phin mem kfl toan (PMKT) Ii mft cong cy hfl ttg die lyc cho nguoi lim k l toin ttong qui trinh ghi nh|n, xd 1^ dir lifu v i cung cap thflng tin hihi ich cho doanh nghifp (DN). Khdng nhung thi, PMKT cdn mang lgi nhilu lgi ich cho DN nhu tilt kifm thoi gian v i chi phi, ting hgp dfl lifu chinb xic, tfli uu quy triiib quin ly DN, kilm tta tflt tinh hinh tii chinh.
DN chgn PMKT phii la PMKT dip flng tot nhit dugc nhu ciu bifn tgi vi de ding diflu chinh d l dip flng nhu ciu tuong Iai cua DN. Vi v§y, vifc xic djnb dugc cic nhin t6 inh hudng v i mdc dg tic dgng ciia timg nhin to din y dinb lua chgn
Nhgn: 15/4/2020 Bien tgp: 29/4/2020 Duyet ddng: 10/5/2020 nhimg ly do m i chdng tdi tifln hinb nghifln cuu nay.
2. Md hinh v i phuomg p h i p nghien cihi
2.1. Mo hinh nghi&n clhi Nghifln cdu xic djnh cfl 6 nhin t6 inh hucmg din y dinh lya chgn sd dyng PMKT cda cic D N N W tai tinb Dfing Nai. Do Ii bifu qui mong dgi (HQ), tinb dl sfl dyng (SD), inb budng cfla xa bgi (XH), diflu kifn bd ttg (DK), gia c i (GC) v i tiidi quen sfl dyng PMKT (TQ). Dya vio cic nghien cdu lien quan trudc diy, nghifln cuu da xiy dyng 27 tham sd (bien quan sit) lim thang do de do luomg (Hinb 1, ttang 84).
Phuong ttinh cd dang nhu sau:
YD = p l * H Q + p2*SD + p3*
XH + p4* DK + P5* GC+ p6* TQ Trong do: pk la hf sfl hoi quy cuamfibmb(k=1....6);YD:Vdjnh sd dyng PMKT cfla DNNW.
2.2. Phucfngphap nghien cuu Nghien cuu so bf dugc tiiyc hifn bang nghifln cuu djnb tinb theo phuong phip thio luin vdi chuyfln gia cfl nhieu kinh nghifm ttong nganh nghi kl toin nhim dieu chinh, bo sung (neu cd) cic bien ttong mfi hinh nghien cflu v i xem xet, dinh gii cic bifln quan sit cho phfl hgp vdi kfl toin Vift Nam hifn nay, tfl dd xiy dyng dugc bing ciu hoi va kflt qui cua bing ciu hfli se dugc sfl dyng lim ca sd cho ngbien
*B$i hQC l^c Hdng
^qprM^etodn&^mitodihsoMngdl^W 1 3
Nghidn cud trao dtfl
cflu chinh tilde. Nghifln cuu chinh thflc d& kiem dinh thang do va mfi hhib nghien cuu dugc tiln hinb tiieo phuang p h ^ nghifln cuu dinh lugng. Thang do Likert 5 mflc dfl ((1) Hoin toin khflng d6ng y, (2) Khong dflng y, (3) Khflng ^ kiln, (4) Dflng y, (5) Hoan toin dflng y) dugc su dyng de do luomg gii hi cic biln sfl. Pban mim SPSS dugc sfl dung dfl phin ticb ket qui thu thgp tu mau, gom cac budc: Kiflm djnh do tin ciy cda tbang do bing phin tich Cron- bach's Alpha; Phan tich nhan t6 khim pbi (EFA); Phin tich h6i quy da bifln bing phucmg phip Enter.
Tbeo Hair v i cic tic gia (2006, trich ttong Nguyin Dinb Thg, 2013), de phan tich EFA cd hifu qui tbi m6i biln quan sit phii dugc do ludng d it nhit Ii 5 n^u. Tabachnick va Fidell (1996, trich ttong Nguyfln Dinh Thg, 2013) cung cho ring, kich thudc miu phii dim bio n >=
8m + 50 thi phucmg trinh hdi quy mdi chgy tfit, ttong dd n l i co mau, m la bifln dgc lgp. Viy nfln, sfl miu toi thieu m i nghien cflu cin thyc hifn l i 98 miu. Thyc tl, nghifln cflu tbu v l dugc 195 phiflu khio sit bgp le, dim bio vifc thyc hifn phin tich EFA. Kit qui khio sit dugc xfl ly bing phin mflm SPSS.
3. K i t q u i nghifln cuu va thao luan
3.1. Ddnh gid dp tin cay cua thang do
Kit qui kiem tta dg tm ciy cda thang do Cronbach's Alpha thfl bifn ttong Bang 1. Theo Bing 1, cac thang do cd hf sfl tuomg quan biln tfing Idn ban 0,3 v i Cronbach's Alpha lom hon 0,6 la cic tiiang do dgt yflu ciu vfl do tm ciy, khflng cd thang nio cd be sfl Cronbach's Alpha < 0,6. Tdm lgi, qua kiflm djnb Cronbach's Alpha, mo hinh co 7 tiiang do dim bio chit lugng voi 27 bien dgc trung.
3.2. Phdn tich cdc nhdn to Diflu kifn d l pban tich nhin to khim phi l i phii tiida man cic yflu
ciu: 0.5 < KMO < 1, phan tich vfli nhau ttong tflng the; Tri so nhin td khim phi l i tbich hgp cho phuang sai tich luy nhat thiflt phai dir lifu thyc tfl; Mdc y nghta cua > 50% thi dgt yeu ciu vfl mdc df kilm djnh Bartlett < 0,05 thi cic giii tbich cda cic bien quan sit dfli biln quan sit cd mdi tuong quan vdi nhin to.
Hinh 1. Mo hinh nght^n cu'u d^ xuat
miHigdfn (4 biin, HQI-HQ*)
Tmh d£ sii dyng (4 Wen, SD1-SD4)
Anh hudng cilaxlh{ii (4 bien, XH1-XH4)
Difubtobi (4bKn.DKI- DK4)
G i i d (3 bien.
T1i6iquais^
dyng PMKT (4 bien.
TQ1-TQ4)
Ydinhsij dung PMKT (4bienYDI-YI14)
Bang 1.
Bib
quan s&t
H0 so Cronbach's Alpha
Trung blnb thang do n l u logi b i l n
Fbumig Mi tbang do n l u lotii b i b
H§ s i tuvng quan b i l n tdne
Cronbach's Alpha neu loai biln Hi^u q u i mone a<fi: HO. Cronbacb's Alpba = 0.891
HQI HQ2 HQ3 H04
13.30 13 50 13 32 13.44
4.468 4 014 4 125 3 774
.642 .766 814 825
881 .857 840 833 Tinh de sa dune: SD. Cronbach's Alpha = 0.886
SDI SD2 SD3 SD4 Anhhirfrni
X H l XH2 XH3 XH4
1 [3.08 13.03 1309 12 99
3 865 3,994 4 204 4 149
755 .734 725 797
852 860 861 818 cua xa h^i: X H , Cronbach's Alphu = 0 889
13 17 13 22 13 18 13 !5
4 07'!
4 204 4X63 4f.5"i
828 SIS 651 711
82S S12 SS4 X(.^ Biiu ki|n h5 tr(r: DK. Cronbach's Alpha = O.NSD
OKI DK2 DK3 DK4
1306 13 09 13.32 13 12
4 007 4 383 3.911 4 24'.
725 689 658 70]
^')4 Sii: W2S 811(. Gii ca: CC, Cronbach's Alpha = 0.887
GCl GC2 GC3
S56 8 46 8 38
2 515 2SI7 2 806 Th61 quen sir dung P M K T : TO. Cronbach's ilpha =
TQI Tq2 _ T 2 3 TO-t
12 89 13 06 12.68 12 77
4 777 4 J I I 4.682 5 034
750 801 801 0.830
.629 .621 747 669
876 822 824 .79<i 8i:- 749 .785 V d)nh sir dgng: VD. Cronbach's Atpba = 0.867
YDI
\ n :
YD3 YD4
13.04 13.21 13.15 13 12
4.272 3.878 3.976 4.232
661 .728 .803 .688
.853 .827 .797 .842
(Nguon: Ket qud phdn tich tir phdn mem SPSS cda nghien cuu) o/S
Nghien cilki trao ddi
Kit qui kilm djnh Bartlett v i chi so KMO cda cic bifln trong thang do thfl hifn trong Bing 2.
Tbeo Bing 2, kflt qui phin tich EFA cho thiy cbi sfl KMO = .872> 0.5, chung to phan tich rMn to thich hop vdi dii lifu nghifln cdu. Kflt qui kiflm dinh Bartlett's Ii 8553.672 voi muc y nghia sig = 0.000 < 0.05 cho thiy, dii lieu dung dfl phin tich EFA li hoin toan hop ly.
Sau kbi sd d\mg phep xoay Varimax, kit qui pban nhflm cic yeu to cfl duoc nhu trong Bang 3.
3.3. Md hinh hoi quy tuyen tinh
Nghien cdu thuc hifn phan tich hfli quy da biln tbeo phuang phip Enter, tdc l i dua tit c i bien vio mflt lugt vi xem xflt kit qui thflng ke lifln quan den cic biln dupe dua vac mfl hinh. Phan tich h i i quy vdi 6 biln dfc lip : (1) Hifu qui mong d^i - HQ; (2) Tinh dfl sd dung - SD; (3) Anh hudng x i bfi - XH; (4) Dieu kifn hS trg - DK; (5) Gii c i - GC; (6) Thdi quen sir dyng PMKT - TQ v i biln phu thudc: t djnh sd dung PMKT - YD. Kit qui phin ticb hfli quy da bifln, hfl so tdm tit cda mo hinh thi hifn trong Bing 4.
Tu Bing 4 trfln, cho thay bf sd bifu chinh R-Binh phuang bang 0.728, diflu niy cbo thiy tit c i cic biln dfc l§p inh huflfng den 72,8% sv thay ddi cda biln phy thufc, con lai 27,2% l i do inh huong cda cic bien khic ngoii mo hinh, tic gii chua tim dugc hogc do sai sd ngiu nhifln. Tilp tbeo Ii hfl sfl Durbin-Wat- son bing 1 < 1.844 < 3, nfln mfl hinh khflng co su tu tuong quan.
Kit qua kilm djnb v l mdc ^ nghia the hifn trong Bing 5, dang 86.
Tu Bing 5 bfln, gii di F = 84.047 v i Sig. = 0.000 <
0.01, CO thi kit lugn ring mfl hinh dua ra phu hgp vdi dd lifu thyc te. Hay nfli cich khic, cic bien HQ, SD, XH, DK, GC, TQ cd tuong quan bayfln tinh vfli bifln CL, vdi mdc dp tin cay 99%.
Ket qui phin tich cic bf s6 hoi quy cda mo hmh the hifn trong Bing 6, trang 86.
Kit qui Bing 6 cho thiy, cic biln HQ, SD, XH, DK, GC, TQ cd Sig. < 0.05 nfln 6 biln nay hrong quan cfl y nghia TC vdi dg tm cay 99%. Hf sfl VIF dugc coi li tflt nhit nlu nhd ban 2 (Nguyfln Dmh Tho, 2012).
Theo Bing 6, cic biln dgc lgp diu cd he sfl VIF < 2, nfln khdng cfl hifn tugng da cfng tuyen giua cic bifln trong md hinh.
TiJr ket qui phan ticb, phuong trinb hoi quy udc lugng D N N W tgi tinh Dong Nai:
YD = 0.075* HQ + 0.086* SD + 0.192* XH + 0.134* DK+ 0.211* GC+ 0.231* TQ + E
Mo hinh bfli quy cho thiy 6 thinh phin HQ, SD, XH, DK, GC vi TQ dflu tic dfng tich c\rc len biln YD.
Tic dfng cda biln TQ Ii mgnh nhat thfl hifn d hf sfl P
Bdng 2. KMO and artlett's Test
K M O and Bartlett's Test H e s ^ K M O
Kiem djnh Barlett
Gii trj Chl binh phirong xap xi Df
S.g.
.872 8553.672
253 .000
Being 3. Ket qui phan tich nhin t6 cac thang do yeu to sau khi xoay
Rotated Component Matrix' Component H03
H02 HQI HQ4 SD2 SDl SD3 SIM XH3 XHl XH4 XH2 DK4 Dia DIG DKI GC2 GCl GC3 TQ2 TQ3 T Q ' „ TQ4
1 0.763 0.732 0.719 0.661
2
0.758 0,739 0 720 0711
3
0-788 0 709 0 6fi8 0 592
4
0 721 0 668 0,658 0,638
5
0 732 0.718 0.686
6
0.813 0.754 0.726 0.714
Bang 4. Model Summary"
Model 1
R 853'
R Square
.728 Adjusted R
Square .720
Std. Error of the Estimate .34921
Durbhi- Watson 1.844 a. Predictors: (Conslanl), XH, TO, DK. SD, GC, HO
b Dependenl Variable. YD
(Nguon: Ket qua phdn tich tit phdn mim SPSS ciia nghien dm) chuin hoa = 0.231 va y6u nhat la bi6n Hq vfti P chuin hoa = 0.075.
Tom lai, thong qua cac he so nhu R2 hi?u chinh = 0.728, Sig.F = 0.000, khong c6 phuong sai s6 du thay d6i, khong co hien tuong tu tuong quan v4 da cpng hiySn, nen co thj kjt luan mo hinh la phu h(jp dS giai thich cac nhan to anh huong den y dinh Iva chpn sii dyng PMKT ciia cic D N N W tji tinh Dong Nai.
qapcU^etoanc(-^'im.toans6thAi>g5/2020 E Q
Nghi«n cihi trao 061
4. K i t luin
Nghien cdu niy da gdp phin hoin cbinh cic tbang do, kilm dinb mo hbih, chi ra du(?c cic nhin tfl v i muc do inh huflng cua cic nhan tfl tic dong den y dinb lira chpn sd dyng PMKT tgi tuih Ddng Nai. Ket qui nghien curu cho phep kit luin cfl 6 nhin tfl tic dfng tich c\rc din y dinh lua chpn sd dyng PMKT.
Cic nhan tfl do Ii hifu qui mong dgi, tinh de su dung, inh hudng ciia xa hgi, diflu kifn ho trg, gii c i v i thfli quen sd dyng PMKT.
Nhim giup cic D N N W nhin thdc dugc tim quan trpng cda vifc dng dyng PMKT frong cdng tic kfl toin de mang lai biflu qui kinh tl, tren ca sd kit qui nghifln cdu, chiing tfli dl xuit mflt sd ggi f:
Thir nhdt, cin phii chu y v i tgp trung dfln thfli quen cda ngufli sd dung PMKT, td dd cd thfl nim bit dugc nhung mong muon v i yflu ciu m i ngudi su dyng can khi sd dung PMKT.
Thur hai, cin nhic vdi muc gii phi m i DN bd ra khi su dung phin mim. Mdt phin mflm cd mdc gii hpp ly se dem lgi nhieu gia tri kinh t l cbo DN lufln Ii su lua chpn dung din.
TAw" ba, cin phii tim hiflu v i tham khio cic y kifln cua nhung ngufli xung quanh, hogc trfln cic phuong tifn tmyen thdng, td dd cd them cich nhin ting quit v i khich quan hon vfl PMKT.
r/tii- tw, DN nen lya chgn pban mflm m i DN dip dng dugc nln ting phin cdng ciing nhu cong nghfl mgng cin thilt d l chgy phan mflm.
PMKT dugc lya chgn cung phii tuong thich vdi phin mem khic m i DN dang su dyng.
Thir ndm, cic D N N W cin phii phin tich, dinh gii nhfing bifu qui m i PMKT dem lgi xem chdng cd giup ting nang suit, cd huu ich trong cflng vifc ciia ngudi su dyng, cd gidp nguoi sd dyng hoin thinh nhifm vy mft cich nhanh chdng hay khong.
Bdng 5. ANOVA^
Model 1
RcKress ion Residual Total
Sum of Squares 61495 22.926 84 421
df 6 188 194
Mean Square 10 249 122
F X4IW
Sie.
DOG'
a. Dependent Variable: YD
b. Predictors: (Constant), TQ, XH, SO, GC, HQ, DK
Bing 6. Coefficients^
Model
I Regress ton Residual Total
Sum of Squares 61.495 22.926 84.421
df 6 188 194
Mean Square 10249 .122
F 84047
Sle.
.000"
a. Dependent Variable: YD
b. Predictors: (Constant), TQ, XH, SD, GC, HQ, DK
(Nguon: Ket qud phdn tich tir phdn mem SPSS aia nghien cdu)
Thu- sdu, cin nhic xem nfln sit dung phin mem nhu thi nio thi phii h<?p vdfi die diem, quy mfl vi tfl chdc quin Iy sin xuit - kinh doanh cua DN de mang lai hiflu qui kinh te cao.
Han che cda nghien cdu niy l i chi nghifln ciiu d khu vye tinh Dflng Nai nen chua xic dinb dugc cdn nhan tfl nao khic inb huflfng din y dinh sd dyng PMKT cho toin thi trudng Vift Nam. Thd hai, nghifln cdu chi mdi dung lgi d khio sit k l toin cic DN m i chua md rfng pham vi khio sit din cic doi tugng quin ly cap cao (nhu bpi dong quin tri, giim dflc...).
Ngbien cdu da gdp phin cung cip mflt sfl thflng tin huu ich cho cic D N N W trong vifc xic dinb, dinh gii cic nhin tfl inh huflng den
^ dinh lya chgn sir dyng PMKT dfl DN cfl thi lua chgn dugc PMKT phu bgp. Bfln canh dd, nghien cdu niy ciing se gidp cic nbi cung cap phin mem xic dinh dugc cic nhin td m i DN quan tim khi lya chgn su dyng PMKT, tii dd cd nhirng giii phip dl dip ung nhu ciu cda DN.D
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