TAP CHi CONG THIfONG
CAC NHAN TO ANH HlJCfNG DEN TO CHlfC KE TOAN TRACH NHIEM TRONG
CAC CONG TY TNHH MOT THANH VIEN DICH Vy CONG ICH TREN DIA BAN
THANH PHO HO CHI MINH
• v u THI VAN ANH
TOM TAT:
Mue tieu cua nghien cffu la xac dinh cac nhan td' anh hffdng de'n to chffc ke" toan ttaeh nhidm ttong cac cdng ty TNHH radt tiianh vien dicb vu cdng ich tren dia ban thanh phd Hd Chi Minh. Nghidn effu dffdc tie'n hanh tren quy md mlu 167 cdng ty TNHH mot thanh vi8n.
De tbu thap dff lieu, tac gia da sff dung bang eau hdi ed eau tnic va xff Iy bang phan mem SPSS. Phffdng phdp nghien effu ke't hdp djnh tinh va dinh Iffdng. Ky thuat phan tich bao gdm thd'ng kd md ta, kiem tta do tin cay thang do, phan tieh EFA, hdi quy tuyd'n tinh. Ke't qud nghien cffu cho tha'y 6 nhan to'anh hffdng den quye't dinh d^u tff ciia cac nba dau tff ca nhSn:
(1) Nban thffc nba quan ly; (2) To ebffe eac Trung tam trdch nhiera; (3) Lap dff toan; (4) Chinh sach khen thffdng; (5) Phan quyen quan ly; (6) Phan bd thu nhap va ehi phi. Cud'i ciing, nghidn cffu nay gdi y mdt so' kie'n nghi nham nang cao hieu qua td chffc ke' toan trach nhiem ttong cac cdng ty TNHH mdt thanb vien djch vu cdng ich tren dia ban thanh phd' Ho Chi Minh.
Tiif khda: Ke todn ttaeh nhiem, eac ydu Id' anh hffdng den td chffc ke' loan trach nhidra.
1. Gidi thieu
Ke' loan trach nbiem (KTTN) la radt irong nhffng ndi dung cd ban cua kd loan quan tri, nd la mdt irong nhffng cdng eu quan ly kinb te'tai chinh cd vai trd quan ttpng ttong viec quan ly, dieu hanh va kidm soat cae hoat ddng kinh doanh trong doanh nghiep. Ke loan trach nhiem giup nha quan tri kiem soat va danh gia boat dpng eua tffng bd phan trong doanh nghiep, ddng thdi danh gia trach nbiem quan ly cua nha quan tri cae ca'p. Tff dd, giup cac nha quan Iri ede ca'p cd nhffng thdng tin
hffu ich trong viec ra quye'l dinh de dat dffdc rauc tieu ehung. Dong thdi ke' todn trdch nhidra cung thiic day, khuye'n khich cae nha quan trj phat huy nang life quan ly eua rainb gdp phan nang eao hieu qua quan ly cua doanh nghiep.
Trong dieu kien chuyen ddi dan md hinh boat ddng eua cae cdng ty theo hffdng tif chii ve tai chinh thdng qua cung cS'p cac dicb vu cdng ich.
Viec van dung md hinh kdtoan trdch nhiem trong he thd'ng ke toan quan tri eua eac cdng ty cdng ich trdn dia ban thanh phd'Hd Cbi Minh la thffc sff can
2 4 4 So 4 - T h a n g 3/2019
thiet va ed tinh ca'p bach. Do dd bai viet hffdng den viec nghien cffu xac djnh cae nhSn td anh hffdng ddn to chffc ke loan ttaeh nbiem trong cae cdng ty TNHH MTV dieh vu cdng ich tren dia ban Thanh phd Ho Cbi Mmh. Kdt qua nghidn cffu nham giup nha dau tff nang cao hieu qua va cung gdi y cho cac cdng ty TNHH MTV trong viec td chffc ke loan trach nhiem.
2. Cd sd ly thuyet, mO hinh va phi^dng phap nghidn ctfu
2.1. Cd sd ly thuye't vd md hinh de xuat Theo Venkatrathnara, B., & Reddy, K. R, (2003) thi kd todn trdch nhiem la mdt he thd'ng ke' toan thu tbSp, tdng bdp va bao cao cdc dff lidu ke' toan cd lien quan de'n ttaeh nhiem eua tiJng nha quan ly rieng biet trong mgl id chffc, thdng qua cac bao cdo tien quan de'n cbi phi thu thap va cae so' lieu boat dgng bdi tffng khu vffc trach nhiem hoac ddn vi trong to chffc. Ngoai ra, qua cac thdng tin dffdc cung ca'p bdi ke'toan trach nhiem se danh gia Irach nhiem va Ihanh qua ciia mdi nha quan ly d khia canh ma hg ed quyen quye't dinh. He thd'ng ke todn nay tao ra eac bao cao dffdc phan dinb rd rang giffa dd'i tffdng cd the kiem soat va dd'i tffdng khong the kidm soat.
Theo Tran Van Tung va cdng sff (2018) tbi KTTN la radt "cdng cu" phan chia ca'u true eua mOt ld chffc thanh nhffng trung tam trach nhiem khae nhau de do Iffdng bidu hidn cua chiing. Ndi each khac, KTTN la dffdc thie't lap dd gbi nban, do Iffdng vd kdt qua boat ddng cua mot kbu vffc nao dd trong td chffc, qua dd giiip nha quan tri kiem scat hoat ddng va chi pbi eua bp va danh gia Irach nhiem quan trj d tffng ca'p quan tri khac nhau.
Cdc nhan to' anh hffdng de'n td chffc ke' toan trach nhiem ttong cdc cdng ty TNHH MTV djch vu cong ich tren dia ban Thanh phd' Ho Chi Minh nhff sau:
- Nhan thffc nha quan ly:
Theo Mojgan, Safa (2012), dffng tren phffdng dien cua nha qudn ly, kbi nba quan ly ed sff hidu bidt ve sff hffu ich eua ke' loan trach nhiem trong danh gia Ihanh qua boat dgng tiii cang ed kha nang hose ap dung ke'toan trdch nhiem vi nhffng ldi ich ma ke todn trach nbiem mang lai.
Gid thuyet HI duac dua ra Id: Nhan thffc nha quan ly anh bffdng tieh effc de'n td chffc kd loan
trach nhiera trong cdc cdng ty TNHH MTV dich vu cdng ich tren dia ban Thanh phd Ho Chi Minh.
- To chffc cac Trung tam ttaeh nhiem:
^ Theo Tran Trung Tuan (2017), cam ket ap dung kd toan ttaeh nhiem dffdc thffc hidn ttong didu kidn cd phan chia cd ca'u td chffc thanh trung tam trach nbiem va sff tdn lai rd rang cua cac ttung tam ttdcb nhiem ttong td chffe, ede nha quan ly trong eac doanh nghiep phai tie'n hanh phan chia ca'u true cua eac doanh nghiep thanb cae trung tara ttaeh nhiem khae nbau vd cac dac didm tff nhien va dac diem qudn tri eua td chffc kinh doanh ciia minh la can tbiet cho td chffc thffc hien ke loan ttaeh nhiem eho doanh nghiep.
Gid thuyet H2 duac dua ra Id: Td chffc cdc trung tam Irach nhiem anh hffdng tich effc de'n id chffc ke' todn trach nbiera trong cac cdng ty TNHH MTV dieh vu cdng ich tren dja ban Thanh phd'Hd ChiMinh.
- Lap dff toan:
Kdt qua cua nhidu nghien cffu trffdc day lien quan de'n td chffc ke toan trach nhidm cho tha'y lap dff toan la mdt trong nhffng nhan to anh bffdng, tieu bidu cd thd kd de'n nhff Mojgan, Safa (2012), Al Hanini, E. (2013). Thdng qua dff loan cae cdng ty ddnh gid dffdc thffc te phat sinh so vdi ke hoach dat ra, ddng thdi dam bao hoan thanh diing nhiem vu dffdc giao.
Gid thuyet H3 duac dua ra la: Lap dff loan anh hffdng tich effc den td chffc ke' todn trach nhiem trong cac cdng ty TNHH MTV dich vu cdng ich tren dja ban Thanh phd Ho Chi Minh.
- Chinb sdch khen thffdng:
Ke't qua nghien effu cua Venkatrathnam, B.,
& Reddy, K. R. (2003), Al Hanini, E (2013) eho tha'y day la mdt trong nhffng nban to anh hffdng dd'n to chffc kd todn ttaeh nhiem, cac tac gia giai thich, ehinh sdch khen thffdng ddng vai trd quan trgng trong viec thuc day cac ca nhan hoan thanh nhiem vu dffdc giao, tff dd gdp phan thuc day viec su" dung va quan ly cac ngudn Iffe cua ddn vj mdt each hieu qua.
Gid thuyet H4 duae dua ra la: Chinh sach khen thffdng anh bffdng ticb effc de'n td chffc ke toan trach nhiem trong cac cdng ty TNHH MTV dieh vu cdng ich tren dia ban thanh phd Ho Chi Minh.
- Phan quyen quanly:
Theo Mojgan, Safa (2012) thi mgl td chffc kinh S o 4 - T h a n g 3/2019 245
TAP CHi CONG THIfdNG
doanh dffdc tao thanb tff eon ngffdi va cac ngudn iffc de hoan thanh radt muc tieu kinh te'nba't dinh.
Dd la quy hoach td ebffe xac djnh each thffc cdc ydu td' nay lam viec va phd'i hdp ciing nhau dd dat dffdc muc tieu tong tbd eua td chffc. Cdc ca'p tha'm quyen can dffdc xac dinh day du trffdc kbi he thd'ng trdch nbiera dffdc thffc hien. Khi cdc quyen ban va trach nbiem dffdc xdc djnh rd rang, sff phan quyen rd rang se xua't hien mdt raffc do cd ca'u quan ly va mdi ngffdi se tao ra mot pbam vi trdch nbiem trong dd cac ca nhSn cd the dffa ra quyet dinh rieng eua bg. Mdt yeu cau cd ban de tridnkhaihe tbd'ng ke'toan trach nhlerala sff tdn lai eua mdt ed ca'u td chffc dang tin cly, sff phan quyen rd rang, eu tbd.
Gid thuyet H5 dUdc dUa ra la: Phan quyen quan ly qua trinh anh hffdng tieh effc de'n td chffc kd toan trach nhiem trong cae cdng ty TNHH MTV dich vu cdng ich tren dia ban Thanh pbd' Ho Chi Minh.
- Phan bd thu nhSp va ehi pbi:
Ke't qua nghien cffu cua Venkatrathnam, B., &
Reddy, K. R. (2003), Mojgan, S. (2012) ebo tha'y day la mot trong nhffng nhan td' anh hffdng de'n td chffe ke' toan trach nhiem. Tbdng qua viec danh gia tinh hinh thu nhap va ehi phi thffc te' so vdi ke' boaeb giup cho cac nha quan tti xac dinh va kidm tta nham giup viee sff dung cac ngudn life cua cdng ty dat hieu qua eao.
Gid thuyet H6 duac dUa ra Id: Phan bd thu nhap va chi phi anh bffdng tich effc den td chffc ke todn trach nhiem trong cac cdng ty TNHH MTV dich vu cdng ich tren dia ban Thanh phd Ho Chi Minb.
Can eff vao cac nghien cffu trffdc va dieu ehinh cho phu hdp vdl dieu kien d Viet Nam thdng qua Ihao luan chuyen gia. Tac gia dd xua't md binh nghien cffu cdc nhan to anh hffdng den quyet djnh 6.i\i tff cua eac nha dau tff ca nhan tren thi irffdng chffng khoan Thanh phd Ho Cbi Minh gdm cd 6 bidn ddc lap la: Nhan thffc nba quan ly; To ebffe ede Trung tam trach nhiem; Lap dff todn; Chinh sach khen thffdng; Phan quyen quan ly; Phan bo tbu nhap va ebi phi va mdt bid'n phu Ihuge la Td chffc ke' toan trach nhiem trong cac cdng ly dieh vu cdng ich.
2.2. PhUdng phdp vd dUlieu nghien cUu Nghien cffu dffdc tie'n hanh qua hai giai doan ehinh: (1) Nghien cffu dinh tinb nham xay dffng va hoan ehinh bang cau bdi khao sal theo thang do;
(2) Nghien effu dinh Iffdng nham tiiu thap, phan tich dff Udu khao sat va kiem dinh eac gia thiet eua md hinh.
Phffdng phdp chpn m§u: Man dffdc chpn theo phffdng pbap nglu nhien. Tbeo Tabaehniek&
Fidell (2007) khi dung MLR (Hoi quy bgi), kich thffde mau n nen dffdc tinh bang cdng tbffe sau:
n > 50 -I- 8p (p: sd Iffdng bien ddc lap), Sd mSu dffdc chon trong bai nghien cu^i la 167 m^u la phu hdp.
Tac gia de xua't md hlnb nghien cffu cac nbSn td' anh hffdng de'n td chffc ke' todn trach nbiem trong cae cdng ty TNHH MTV dich vu cdng ich tten dia ban Thanh phd' Hd Chi Minh dffa tten ed sd ke' thffa cac nghien effu trffdc bao gdm 6 nhSn td nhff sau:
Trong dd:
XJ : Nhan tbffe nha quan Iy;
X2: To chffc cac Trung tara ttdcb nbiem;
X^: Lap dff loan;
X4: Chinh sdch khen thffdng;
X^: Phan quyen quan ly;
X^: Phan bd tbu nhap & chi phi;
Y: To chffe ke' todn trdch nbiem trong cdc cdng ty dich vu cdng ich
fi: Sai so: Cac yen td khdng quan sat dffdc.
3. Ke't qua nghien cd'u
Sau khi kidm dinh dd tin cay cua cac thang do ciia cdc bien ddc lap va bie'n phu thudc. Tde gia ddnh gid mffc do pbu hdp eua rad hinh hdi quy tuyen tinb nhff sau:
Bang 3.1. Ddnh gia mCfc dp phu hcfp cua mo hinh hoi qui tuyen tinh da bien Mo
hinh 1
soR 791 =
H$
soR=
.619 H$soR2- hi$u chinh
.614
Sai so chuan cua udc luong .13466
Bang 3.1 eho thay, gid tti he sdR- = 0.619>0.5, do vay, day la rad hinh thich hdp de sff dung danh gid radi quan he giffa bidn phu thudc va cae bidn ddc lap. Ngoai ra, gia tri he sd R- bieu cbinb la 0,614, nghia la rad hinh hdi quy tuyen tinh da xay dffng pbu hdp vdi dff lidu 61.4%.
Can eff vao Bang 3.2, phffdng trinh bdi qui tuyen tinh bdi eua cac nhan td anh httdng de'n id
246 So 4 - T h a n g 3/2019
Bang 3.2. Bang ke't qua cdc trong so hoi quy Coefficients^
Mo hinh
1 (Constant)
XI X2 X3 X4 X5 X6
hl$ so chua chuan hoa Beta
1.216 .143 .187 .132 .154 .137 .158
Sai so chuan .147 .012 .021 .012 .013 .016 .015
hl$ Sichuan hoa Beta
.224 .196 .237 .323 .214 .252
tstat
6.795 6 868 7.738 7.584 8.457 7.463 8.341
Sig.
.000 .000 000 .000 .000 ,000 .000
Thong l(e da c6ng tuyen H6 SO Toierance
0.945 0.917 0.956 0.873 0.845 0.942
H§ so VIF
1.058 1.091 1.046 1.145 1.183 1062 Nguon: Tinh loan tif phdm mem SPSS
chffc ke loan Irach nhiera trong cdc cdng ty dich vu cdng ich vdi cdc he sd' chuan hda nhff sau:
' Y = 0.224X1+0.196X2-1- 0.237X3 + 0.323X4 -i- 0.214X5 + 0.252X6
Ke't luan: Muc dicb ciia nghien cffu nay la xac dinh va do Iffdng mffc anh hffdng eua cac nhSn td' tacddngde'ntdehffekd todn trdch nbiem trong ede cdng ly TNHH MTV djch vu cdng ich tren dja ban Ihanh phd' Ho Chi Minh,
Ve ke't qua nghien effu nay da ehi ra dffdc 6 nhan to' ed anh hffdng de'n td chffc ke' todn trach nhiem vdi mffc dd tac ddng theo thff tff tff cao den thap nhff sau: Chinh sdch khen thffdng, Phan bd tbu nhap va chi phi. Lap dff toan, Nhan thffc nha quan
\f, Phan quyen quan ly, Td chffc eac Trung tam trdch nhiem.
4. Kid'n nghi
Ke't qua nghien effu cho tha'y 6 nhan td cua md binh nghien cffu deu cd anh hffdng de'n td chffe ke loan trach nhiem trong eac cdng ty TNHH MTV dicb vu cdng ich tren dja ban thanh phd Ho Chi Minb. De nang cao bieu qua td chffc ke'toan trach nhiem thi cac cdng ty can tac ddng de'n cdc nhan id: Cbinb sach khen thffdng, Phan bd thu nhap va ehi phi, LSp dff todn, Nhan thffc nha quan ly, Phan quyen quan ly. To chffc ede Trung tSra trach nhiem cua ddn vj minh, tff dd gdp phan td chffc hidu qua ke' todn tnich nbiem tai ddn vj •
TAI LIEU THAM K H A O :
1. Al Hanini, E (2013). The extent of implementing responsibility accounting features in the Jordanian banks.
European Journal of Business and Management, 5(1), 217-229.
2. Nguyen Thanh Binh (2014). "Xay dung ketodn trdch nhiem tgi Cong P,> TNHH MTV Xdy dung Binh PhUdc". Ludn van thac si kinh te, TrUdng Dgi hgc Kinh liTP. Hd Chi Minh.
3. Dinh Thi Ngge Ldnh (2014). "Hodn thien hi thdng kitodn trdch nhiem tat Cong ty Cdphdn Xdy dUng vd Kmh doanh Dia 6c Hoa Binh ". Ludn vdn thgc stkinh le, TrUdng Dgi hgc Kinh teTP Ho ChiMinh.
4. Mojgan. S. (2012). Examining the Rale of Responsibility Accounting organizational Structure. American Academic
& Scholarly Research J< 4(5), L
5. Mojgan, Safa (2012). "Examining ihe Role of Responsibility Accounting in organizational Structure". American Academic & Scholarly Research Journal Special issue. Vol 4, No. 5. Sept 2012
So 4 - T h a n g 3/2019 247
TAP CHi CONG THIffiNG
6. Trdn Van Tiing vd egng SU (2018). "Nhdn td tde dgng din cdng tdc td chdc he thd'ng ki todn trdch nhiem tgi cdc cong ty del may niim ye't tren thi trUdng chiing khodn VietNam ". Tgp chi Cong Thuang so'3, ngdy 05/06/2018.
7. Tran Trung Tuan (2017). "Application Responsibility Accounting lo Sustainable Development in Viemam Manufacturers. An Empirical Study". Economics World, Nov. Dec. 2017, Vol. 5. No. 6. 573-583.
8. Venkatrathnam. B.. & Reddy. K. R. (2003). Responsibility accounting conceptual framework MANAGEMENT ACCOUNTANT-CALCUTTA-, 38(12), 932-937.
Ngay nhan bai: 3/2/2019
Ngay phan bi$n danh gia va sufa chu'a: 13/2/2019 Ngay cha'p nhan dang bai: 23/2/2019
Thdng tin tdc gid:
VUTHIVANANH
Cdng ty TNHH MTV Dich vu cong ich qii5n Binh Thanh
FACTORS AFFECTING THE ORGANIZATION OF ACCOUNTING ACCOUNTABILITY IN PUBLIC UTILITY
SINGLE-MEMBER LIMITED LIABILITY COMPANIES IN HO Cffl MINH CITY
• VU THI VAN ANH
Binh Thanh District Public Services Company Limited
ABSTRACT:
This research is to identify factors affecting the organization of accounting accountability in public utility corapanies in Ho Chi Mmh City. This study analyzed a sample which consisted of 167 single-member limited liabibty companies. The data v^-as collected by structured questionnaires and analyzed by the SPSS Statistics. The research methods included both qualitative and quantitative methods. The research analysis techniques included descriptive statistics, scale reliabihty testing, Exploratory Factor Analysis (EFA) and bnear regression. The research's results revealed that there are six factors affecting investment decisions of individual investors, namely (I) the awareness of managers, (2) the organization of responsibility centers, (3) the preparation of estimates, (4) comraend and reward poheies, (5) the deeentratizatiori of raanageraent; (6) the allocation of incoraes and expenses. This research proposed a nuraber of recommendations to improve the effectiveness of organization of accounting accountability in public utility single-member limited bability companies in Ho Chi Minb City.
Keywords: The accountability of accountmg, factors affecting the organization of accounting accountabiUty.
248 S d 4 - T h a n g 3/2019
