Cac nhan to anh hiTofng den chat lifofng ke toan djch vu cho cac doanh nghiep nho tai TP.Ho Chl Minh
NGGYEN QGANG KHAP
T o m t a t
d Viet Nam, cdc doanh nghiep nho chie'm ty trong rdt ldn ve sd luang trong cong dong cdc doanh nghiep, co nhu cdu rdt ldn ve ke todn dich vu thue ngodi. Tuy nhien, chdt luang kd todn dich vu thue ngodi vdn cdn Id mot vdn de md cdc doanh nghiep lo ngai. Chlnh vi vdy, bang phuang phdp dinh lUiyng, bdi nghien citu cd gang tim ra nhitng ye'u td quyet dinh de'n chdt luang ke todn dich vu cua cdc doanh nghiep quy mo nho, de dUa ra nhiing gidi phdp giiip doanh nghiep dgt hieu qud cao han trong tuang lai.
Ttt khoa: ke todn dich vu, doanh nghiep nhd, chi phi, chdt luang, TP. Ho Chi Minh
S u m m a r y
In Vietnam, small enterprises generate a large proportion with a great demand on accounting service. However, they are still worry about the quality of outsourced accounting services.
Therefore, by quantitative method, this article is to find out factors affecting the quality of accounting service in small enterprises, then provide solutions for them to perform more effectively in the future.
Keywords: accounting services, small business, cost, quality. Ho Chi Minh city
^
GlCfl T H I E U CO S d L Y T H U Y E T VA P H U O N G P H A P N G H I E N ClfU Ke toan dich vu chu yeu do cac doanh nghiep nho
sff dung VI nd giup tiet giam chi phi, ttanh dffdc sff rffdm Casd ly thuyet
ra ttong bd may hoat ddng. Ben canh dd, cac nha quan Doanh nghiep nhd dffdc dinh nghia ly nhffng doanh nghipp nay lai khdng hieu biet nhieu theo Dieu 3, Nghi dinh sd 56/2009/ND- ve ke toan, vi the chat lffdng ke loan tai doanh nghiep CP, ngay 30/06/2009 ve ttd giup phat rat khd kiem soat. Cac nghien cuU lien quan ttffdc day trien cac doanh nghiep nhd va vtta. Theo hau nhtf chi tap tt^ng nhieu vao chat Ittdng kiem toan dd, doanh nghiep nhd dttdc dinh nghia"la doanh nghiep, ma chtta cd nghien cffu tap ttung vao ke cd sd kinh doanh da dang ky kinh doanh toan dich vu. VI ly do do, tac gia tien hanh nghien cffu, theo quy dinh phap luat, cd sdvdn ttt20ty nham tim ra nhttng yeu td anh httdng den chat Ittdng ddng ttd xudng, sd Iao ddng ttt 200 ngttdi ke toan dich yu, ttt dd giup doanh nghiep nhd cd nhffng trd xud'ng, rieng dd'i vdi iinh vifc dich vu, tieu chuan de lffa chpn va tim ra dich vu ke toan cd chat sd vdn ttt sd vdn ttt 10 ty ddng va Iao dpng Ittdng cao. Ket qua nghien cttu cua tac gia se la mdt ttt50 ngttdi trd xudng"
bang chttng thtfc nghiem mdi giup cac nghien cttu sau Cac nghien cttu trttdc day lien quan phat trien rdng hdn. dg'n c5ng t^(. j^^g- jg^n chu yeu la cac
•ThS., Trffdng Cao dflng Cong Thtfdng TP. Ho Chi Minh I Email: [email protected] Ngay ntian bai: 15/07/2016: Ngay phan bien: 06/10/2016: Ngay duyei dang: 11/10/2016
' ^ Kinh le va Dir bao
nghien cffu dinh tinh, phan tich tim ra nhttng thuan ldi khd khan ttong hoat ddng ke toan doanh nghiep cung nhtt nhttng yeu td anh httdng den chat lffdng thdng tin ke toan doanh nghiep. Nhff nghien cffu cua NguySn Bich Lien (2012) tim ra nhieu yeu td xoay quanh 3 van de la tnnh dp dpi ngu ke toan, cd sd vat chat ke toan va mdi trffdng doanh nghiep anh hffdng den cha't lffdng thdng tin ke toan. Yap va Thong (1997) da cho rang, cac td chffc ben ngoai se ddng vai trd quan ttpng ttong viec thffc hien he va nang cao chat Ittdng he thdng thdng tin ke toan. Ismail va King (2007) cho rang, sff thieu hieu biet cua nha quan ly anh hffdng ldn den kha nang thttc hien he thd'ng thdng tin ke toan.
Ke thtta cac nghien cttu trttdc day, bai nghien cttu tien hanh de xua't va phan tich 5 nhdm yeu td cd kha nang anh httdng den chat Ittdng ke toan dich vu bao gdm:
Mtte dp hieu Met cua ngttdi quan ly, Quy md doanh nghiep ke toan dich vu, Mdi trttdng VI md, Tnnh dp ke toan vien, Quy md doanh nghiep.
Phuangphdp nghien citu
Bai nghien cttu stt dung phttdng phap chpn miu khao sat thuan tien ket hdp vdi phttdng phap phat trien mam (snowball sampling). Day la phttdng phap chpn miu theo kieu ngffdi dffdc khao sat se gidi thieu mdt hoac nhieu ngffdi trong ciing linh vtfc tiep tuc thtfc hien khao sat dd.
Dff lieu dffdc thu thap thdng qua khao sat 86 doanh nghiep nhd tai TP. Hd Chi Minh cd sff dung dich vu ke toan, ngtfdi dtfdc khao sat la chu sd hifu doanh nghiep.
Thdi gian khao sat ttong 4 thang ttt thang 02/2015 den thang 06/2016.
Mo hinh nghien cilu
Bai nghien cu^i sff dung phffdng phap dinh lffdng vdi viec xay dffng md hinh hdi quy da bien.
Thang do ttong nghien cffu nay tac gia sff dung la thang do Likert 5 diem tff mtfc khdng ddng y den hoan toan ddng y.
Bang cau hdi dffdc thiet ke nham tim ra cac danh gia khac nhau cua ngffdi dffdc khao sat theo cac bien dff doan ban dau.
Cac bien quan sat dffdc trinh bay trong Bang 1 (Bdi vie't sil dung cdch viet sd thap phdn theo chudn qudc te).
KET QUA NGHIEN CtTU Thdng ke mo ta cdc Men quan sdt Ket qua thd'ng ke md ta trong Bang 2 cho tha'y, quy md doanh nghiep khao sat
cung nhff td chffc cung cap dich vu ke toan deu d quy md nhd. Ket qua ciing cho tha'y, mffe dp ddng y d cac cau hdi nghien cffu deu d mffe tren 3, trff bien VM2 cd mtte dong y trung binh chi cd 2.602. Dp lech chuan cua dtt lieu ciing khdng cao, chttng td danh gia cua cac ddi tttdng khao sat khdng cd nhieu khac biet.
Ket qua ddnh gid do tin cay cOa thang do
Ket qua kiem dinh dp tin cay ciia thang do (kiem dinh Cronbach's Alpha) dffdc the hien qua Bang 3, bien do lffdng chat lffdng ke toan dich vu va 8 bien quan
BAriQ 1: TOM TAT CAC BIEN NGHIErl CCfG Big'n
CLI CL2
CL3 QMK QMD
T§n bi^n
Bao cao ke toan ho trd qua trinh quan ly doanh nghiep Doanh nghiep khong vi pham cac quy djnh phap ly lien quan den cong tac ke toan
Ke'toan vien lam viec tot, co trach nhiem cao So lu'dng ke toan vien cua to ehu'c ke toan djch vu So lu'dng nhan vien cua doanh nghiep su" dung dich vu NLI \ Ke toan vien co trinh do chuyen mon cao
NL2
NL3
HBI HB2 VMl
Ke'toan vien cd kha nang xu* ly cac sai sot va khac phuc nhanh chong
Ke toan tiT van tot cac van de nham toi iTu hda ldi ich cho doanh nghiep
Ngufdi quan ly co kha nang doc hieu cac nghiep vu ke toan Ngu'di quan ly co kha nang phat hien cac sai sdt ke toan Tinh bat on cua dieu kien kinh te vT mo gay khd khan cho cac doanh nghiep va lam tang yeu cau quan tri ldi nhuan cua ke toan vien
VM2 1 Moi tnrdng phap ly thay ddi, cac quy dinh mdi ban hanh lam ke toan vien khong cap nhat thay doi kip thdi.
VM3 Moi tnrdng kinh te khd khan, canh tranh giffa cac to chiJc 1 dich vu ke'toan cao lam tang chat lu'dng dich vu i
BANG 2: THONG KE MO TA DCf LIEU QGAN SAT
Bien khaosat
S6- quan
sat Gia
tri nho nhat
Gia j tri \6n ' nhat
1
Trung binh
D6 lech chuan
T y i e ! dat mifc
dongy
(%)
CLI 861 2.0 5.0: 3.5121 0.2097
CL2 86 i 2.0 i
CL3 861 2.0
QMK 861
5.0 3.603 5.0 4.014 1.0, 83 24
0.2640 0.1023
58 55 0.0596 i
QMD 86 15, H i 0.8083
NLI XL2 NL3 HBI HB2 VMl VM2
1 86 86 86 86 86 86 86
2.0:
2.0 LO, 2.01 2.0 2.0 3.0
5.0, 4.0 4.0 5.0 5.0 5.0 5.0
3.484 4.520 4.339 4.513 3.243 3.165 2.602
0.2593 0.1370 0.0908 0.1216 0.1048 0.4255 0.06 L=i
52 54 52 59 45 47 31
VM3 2.0 5.0 3.214 \.2\i 44
S g u o i : iing :ua :ac 3 a Economy and Forecast Rev iew
n
sat thupc 3 nhdm nhan to' deu cd he so' Cronbach's Alpha ldn hdn 0.6, trong do, tha'p nha't la nhdm bie'n mdi trttdng vT md vdi he so Cronbach's Alpha = 0.646.
Ke't qua kiem dinh chffng td thang do stt dung phu hdp, cac he so tffdng quan bie'n tong deu tff 0.3 trd len (Nunnally va Bemstein, 1994). Do dd, cac bie'n do lffdng nay deu chap nhan dffdc ve mat tin cay va dffdc stt dung trong phan tich EFA. Bie'n QMK va QMD khdng stt dung thang do Likert nen khdng thttc hien kiem dinh d phan nay.
Phan tich nhdn tdkhdm phd (EFA)
Trong nghien cttU nay, phttdng phap nit trich dttdc chpn de phan tich nhan to' la phttdng phap Principal components vdi phep quay vudng gde Varimax. Ke't qua phan tich (EFA) vdi cac kiem dinh dttdc dam bao, nhtt sau:
(1) He so' tttdng quan ddn gitta cac bie'n va cac nhan to'Factor loadings (he sd'tai nhan to) > 0.5 he sd'nay ldn cho bie't nhan to' va bie'n cd hen he chat che vdi nhau, ne'u cac he so' tttdng quan nhd (< 0.30) stt dung EFA khdng phu hdp (Hair et al, 2006).
BANG 3: KET QOA DANH GIA DO TIN CAY CCIA THANG DO Bi6'n
CL CLI CL2 CL3 NL N L I NL2 N L 3 HB HB 1 H B 2 VM VM I VM2 VM3
Trung binh thang do nS'u
loai big'n Alpha = 0.846
8.13 8.18 8.84 Alpha = 0.781
4.43 4.67 4.83 Alpha = 0.828 12.21 12.62 Alpha = 0.712 14.87 14.24 14.65
Phiftfng sai thang do ng'u
loai bien
4.127 4.II5 4.347
9.335 9.587 9.921
8.268 8.827
1.536 1.472 1.476
Ttfcfng quan bie'n t^ng
0.623 0.612 0.402
0.729 0.773 0.538
0.735 0.790
0.612 0.674 0.452
H6 s6' Cronbach's Alpha nS'u Ioai
bifi'n
0.534 0.642 0.784
0.657 0.688 0.721
0.626 0.678 0.714
(2) Kiem dinh tinh thich hdp cua mo hinh de stt dung EFA. Vdi dtt Ueu cd dttdc, ke't qua kiem dinh cho tha'y KMO = 0.841.
Ve mat ly thuye't cho rang KMO phai ldn hdn 0.50. Kaiser (1974) de nghi KMO >
0.90: rat td't; KMO > 0.80: td't; KMO >
0.70: dttdc; KMO > 0.60: tam dttdc; KMO
> 0.50: xa'u va KMO < 0.50: kjidng the chap nhan dttdc. Ke't qua chttng td phSn tich nhan td' la rat thich hdp vdi dtt lieu nghien ciiu.
(3) Kiem dinh Bartlett ve tttdng quan cua cac bie'n quan sat vdi Sig. = 0.000 <
0.05 chttng td ke't qua bac bd gia thuyet H„: cac bie'n quan sat khdng cd tffdng quan vdi nhau trong td'ng the. Nhff vay, gia thuye't mo hinh nhan to' khdng phu hdp bi bac bd hay ndi khac hdn dtt lieu de phan tich nhan to' la hoan toan phii hdp. Ngoai ra, ke't qua cho tha'y rang, cac gia tri Eigenvalue = 1.32 ldn hdn 1 va kiem dinh phttdng sai cdng don = 62.248% (ldn hdn 50%) chffng td cac nhan td' nay giai thich 62.248% bie'n thien dtt lieu, gia tri phttdng sai cdng don dat yeu cau.
Phdn tich hoi quy tuyen tinh Dtfa tren dtt lieu cd dttdc cung nhff sau qua tnnh phan tich nhan to', tac gia xay dffng md hinh hdi quy da bie'n nhff sau:
CL=a-h/3i QMK + fl^QMD + /3/lL
+ fijm-h fi^VM + £
Trong do:
CL la bie'n phu thupc do lffdng chSft lffdng ke toan dich vu tai cac doanh nghiep;
QMK, QMD, NL, HB, va VM la cac bien ddc lap dttdc giai thich d phan trffdc;
/3 la he so' gde the hien md'i quan he gitta bie'n phu thupc va bie'n ddc lap thff i;
e i a sai so ngau nhien.
Ke't qua md hinh hoi quy dffdc the hien qua Bang 4.
Variables Constant MQK MQD NL HB VM R-sq
BANG 4: KET QUA MO HlNH HOI QGY DA BIEN Unstandardized Coefficients
B 1.317
Std. Error 0.211
0.175 0.357 2.216 -3.079 0.478
0.340 0.072 0.004 0.058 0.058 0.024
Standardized Coefficients Beta
0.239 0.162 0.368 -2.295 -3.192
3.110 2.313 4.226 0.832 3.470 1.076
Sig.
0.001 0.094 0.000 0.001 0.421 0.259
Collinearity Statistics Tolerance
0.727 0.892 0.821 0.765 0.659
VIF 1.564 1.413 1.385 1.322 1.541 Nguon: Tinh loan cua tac gia
12
Thdo ludn kei qud nghien ciiu Ket qua d Bang 4 cho tha'y, he so' phdng dai phffdng sai (VIF) cua tttng nhan to' deu cd gia tri nhd hdn 2, dp chap nhan cua cac bie'n (Tolerance) deu ldn hdn 0.0001 chffng td md hinh hoi quy khdng vi pham hien tffdng da cpng tuyen (Hoang Trpng, Chu Nguyen Mpng Ngpe, 2008).
Bang ket qua phan tich ciing cho tha'y, hai bie'n HB va VM cd Sig. ldn hdn 0.1 tffc la cac bien nay khdng dat dttdc mtte y nghia 10%. Cac bie'n nay dttdc loai ra khdi md hinh. Nhtt vay, ta cd ke't luan rang, hieu bie't cua nha quan tri va mdi trttdng kinh te vT md khdng anh httdng de'n chat lffdng ke toan dich vu.
Dd'i vdi 3 bie'n cdn lai la MQK, MQD va NLcd Sig. lan Iffdt la 0.964, 0.000 va 0.001 deu thda man dieu kien Sig. nhd hdn 0.1 tffc la cac bie'n nay dat dttdc mtte y nghia 10% hay cd dp tin cay la 90%. Ttt ke't qua nay ta ke't luan, bie'n MQK: quy md doanh nghiep ke toan dich vu va MQD: quy md doanh nghiep stt dung dich va va NL: nang lrfc ke toan vien cd anh httdng de'n chat Ittdng dich vu ke' toan.
Ta cd phttdng tnnh hdi quy vdi he so' p chuan hda tff ket qua ttt Bang 4 nhtt sau:
Y=0.239QMK-i-0.162QMD+0.368NL Stt dung he to' P chuan hda nham so sanh dttdc mtte dp anh httdng cua bie'n ddc lap dd'i vdi bien phu thupc. Nhin vao phttdng tnnh tren ta tha'y, bie'n NL cd anh httdng nhieu nha't vdi he so P la 0.368 va bie'n QMD cd anh httdng It nha't vdi he sdp la 0.162. He sd R- = 0.478 chffng td 47.8% chat lffdng dich vu dffdc giai thich bdi cac nhan td' dang xem xet.
Sau khi cd ke't qua md hinh hoi quy, tac gia tie'n hanh kiem tra hien tffdng tff
tffdng quan va phffdng sai thay dd'i cua md hinh. Thffc hien kiem dinh Breuseh-Godfrey, ket qua cho tha'y, md hinh khdng cd hien tffdng tff tffdng quan de'n bac 2.
De kie'm dinh hien tffdng phffdng sai thay dd'i, tac gia tie'n hanh kie'm dinh Breusch-Pagan. Ket qua cho tha'y thd'ng ke F va thd'ng ke LM deu chap nhan gia thuye't H„, hay khdng cd hien tffdng phffdng sai thay doi cho ca 2 md hinh. Ke't qua kie'm dinh chffng td md hinh da bie'n dffdc thvfc hien la rat dang tin cay.
KET LUAN
VA KHUYEN NGHI GIAI PHAP
Ket qua nghien cffu da tim ra 3 yeu to' anh hffdng de'n chat lffdng ke toan dich vu tai cac doanh nghiep nhd, dd la: Quy md doanh nghiep cung cai'p dich vu ke toan; Quy md doanh nghiep stt dung dich vu ke toan va Chat lffdng ke toan vien. Trong dd, chat lffdng ke toan vien la ye'u to anh httdng nhieu nha't de'n chat Ittdng ke' toan tai doanh nghiep. Ttt ke't qua nghien cffu nay, tac gia cd mdt vai de xua't nham giup doanh nghiep nang cao chat lffdng ke toan dich vu dang stt dung trong thdi gian tdi nhff sau:
Thti nhdt, lffa chpn ke toan vien cd nang life td't, nhieu kinh nghiem cd day du chffng chl hanh nghe va cac bang cap chuyen mdn khac cd the hd trd trong qua trinh cung cap dich vu ke toan. Doanh nghiep cd the tim kiem nhffng cdng ty chuyen cung cap dich vu ke toan quy md ldn dang tin cay, phu hdp vdi chi phi cd the chap nhan dffdc ciia doanh nghiep.
Thii hai, ddi hdi cac bao cao ke loan chi tie't hdn, dam bao nhieu thdng tin hdn phuc vu trong qua trinh quan ly doanh nghiep. Nha quan ly cung can tim hieu them ve ke toan, yeu cau ke toan vien thffc hien day du hdn, tranh thie'u sdt trong cdng tac ke toan doanh nghiep.
ThU ba, can quy trach nhiem rd rang trong cac trffdng hdp cd sai pham ve ke'toan. Budc ke'toan vien phai chiu trach nhiem ve nhttng sai pham dd. Viec nay giup ke' toan lam viec can than hdn, ludn dam bao cac quy dinh phap ly lien quan den thue cung nhtt ke toan.Q
TAILIEU THAMimAO
1. Hoang Trpng va Chu Nguyen Mdng Ngpe (2008). Phdn tich dit lieu nghien cilu vdi SPSS, Dai hpc Kinh te^TF. Ho Chi Minh, Nxb Hong Dttc
2. Nguyen Bich Lien (2012). Xdc dinh vd kiem sodt cdc nhdn td dnh hudng chdt luang thong tin ketodn trong moi tmdng Ung dung he thdng hogch dinh nguon life doanh nghiep tgi cdc doanh nghiep Viet Nam, Luan an Tie'n si - Trttdng Dai hpc Kinh te TP. HCM
3. Nguyen Van Quy (2015). Nhiing nhdn tdtdc dong de'n chdt luang kiem todn cdc udc tinh ketodn tgi Viet Nam, Luan van Thac sT kinh te, Trffdng Dai hpc Kinh te TP. Ho Chi Minh
4. Ismail va King (2007). Factors influencing the ahgnment of accounting information systems in smaU and medium sized Malaysian manufacturing firms, Joumal of Information Systems and Small Business, vol. 1, no. 1-2, pp. 1-20
5. Yap va Thong (1997). Top Management Support, External Expertise and Information Systems Implementation in SmaU Businesses. Information system reseach
Economy and Forecast Review
