CACNHANTOA slj PHD H(jP CVA Ht KE TOAN T~I CA

CACNHANTOA slj PHD H(jP CVA Ht

KE TOAN T~I CA(:

SAN XUAT VUA

• TRAN THANH NHAN

T6MTkr:

Tren co sd khao sut 132

mau vn

lie'n hJnh phfin tich dil'

hi$u.

b~ng phl/dng phap phan lfeh cvm (Cluster Analysis - CA), phan tfeh

ma

h'tnh hoi quy Binary logistic (BLR). uicgia da phan

!ich SlX pill! h~p gili'a h~ thting (hong lin k6 loan (AIS aligment) va chi~n hJt1c lrong vi~c ra dlllh elJa In(ll doan.h nghi~p, due biet Ill. sl/ phi) hc;Jp giU'a nhu

du

sir dyng thong lin eua nghi~p

va

khn

nang

dap

ung nhu call sudung he !h6ng thong tin kG loan. Dllng thai, tac gl8.

phall tich 6 nh5n

t6

~nh Illfong de'n

Sl/

phu hap

cUd

he thong th6ng tin k€ toi5n vl! do Itf~n~

ml1c

ell) anh

hl(dng eua cae

nhan

to'

anh illtCfn,r:

hudng xay dvng

va

phat (rien h{: th6ng thong 1m thong lin eua clic

nha qu3nly doanh

nghi~p, ella doanh nghi~p B'tnh DUdng (rcng giai

u0<.tn

TU' kh6a: He thong thong tin ke'

lOan. Sl!

phil nho va vU'n.

I. Gi6i thi~u

Trong cae doanh nghiep dJ\ XUa'1 (DNSX), thong lin I~I m()t nguAn \i:1i nguyen quan IfQng b~c nha't

de

doanh nghicp IAn [~i va trien. Thong tin kc" lOan Irong doanh nghi¢p xud"' lfl thong

till glli ehep. phan :.inh ve t'lllh 11l1lh tai ::.;in vi) V~1l

dong eua (,Ii

!'an Irong doanh nghiep.

no

pldn

{tnh

de ehu trlnh CUil nghiep VII bao

gam

chu trinh

rung ea'p.

dllllrlnh !'an XUJ.'" tieulhu v,1 san ,\.uat (rollg doanh nghiep. Vi~c van dl.mg d5.u 111 mt)1 he th6ng (hong tin !..:c' Wan (HTTTKT) qua phlk tq.p

!iO vdi nhll cftll thong tin thlp se gay fa !;lng phi, qu;i [fli Ihong tin: hay klli h~ th6'ng thong tin

ll"illh n hl~u 4UJ hO~i

Chfnh VI v~y. cac doanh nghiep hieu chfQc '~m qua" IfQng

cua

S\f phil h<,1p HTTTKT vb. nh~n di¢n dUde cae nhan ,6 anh huang ae'n W phil hdp CLin HTTTKT, III d6 HTTTKT cua doanh nghi~p 5e ho~ I dt}ng hieu qua hdn. nhill

hi cae

doanh ng.hi¢p san xua't

vua

va nho tren

dia

ban Tinh con j( nh~ n thue va d5. U (lr vilo HTTTKT.

2. C~c khai ni~m c6 lien

quan

2.1. He tillIng thong lin

kt'ooll

H~ thong th6ng lin k~ loan 15 mOl

he

thong

5616 - ThOng 9/2019 243

W c~i CONG THlltiNG

Bang 2. Ket quo TAn bien

St,l tinh vi cua CNTT

su

tmh VI eua HTTT Kien thue cua nM quan

Iy

St,l tham 91a cua chuyen gla b~n ngoai Su tham gia chuyen mon cua nhan Vlen nor

bo

Quy rna doanh nghiep SV tham gia cua

nha quim

1'1 Constant

Ke, qua phflll Itch hai quy Logistic c6 gij Ir! Sig cua QL (stf [ham gin CUd nha quan ly) va QM (Quy rna doanh Ilghicp) id'n hdn (),OS nen mOl lien h¢ glLrJ quy 1116 dOi.1nh nghr~p, sU' tham gia cUJ.

nha quJ n

Iy

viI ,,\1' phu hcjp elLl HTTTKT t~ i cae dOi.Jnh nghi~p san xui!.'! vlia v~ nho kh6ng co

y

nghla thong kc vCfi mU'c

y

nghi:l 5%.

Gia tri Illltc

y

nghia eua Sig eua cac bien HT {!ill (inh vi cua CNTT). TT (5t,( tinh vi eua HTrrKT), KT (kie'n <hltc

cu.

nh. quan 11'). BN

(sl/ tham

gitl

cila chuyen

gia bell ngo~i),

NB

(Slf tham gia chuyen m6n cua nhan 'lien nQi bt?) lfin hf<)< lil 0,003; 0,001; 0,013; 0,005; 0,036 < 0,05, nen me; Jien h~ gil1a bien phl,l IhuQc va de blt!'n oQc I~ p con l<,l i co )' nghia thung ke vui mue lin

XHI

IIglHln' Ktt qud SPSS ciy chung l~ 95%. Mlic

y

nghia thong ke ella de

ht;

s6

h6i

quy Iren

deu co de:)

lin c~y Iren

95%.

diu eua cae

h~

s6 h6; quy

phu

hc;1P

vdi

mong

d"i.

Ki€m (l111h nnk

do

^d~f bac lilll1 chinh xae cua m6 hinh, muc

do

chinh xlic eua dlf bJo thea kel

quJ

t1ghH~.n cuu

eho thilY 77

tnJung

hc;1p

(xet

thea

C()! g(~m 6~, \'3 9 lnrflng hap)

Bang 3. Cae bien lin bien

Sv tinh vi cua CNTT (HT) Sl,I tinh vi eua HTlT (TT) Kien thue eua nha quan 1'1 (KT) Slj Iham gia cua chLiyen 91a ben ngoai (BN) Slf tham gia chuyen mon

eua

nhan vien nOI b6 (NB)

246 s6 16 - Thong 9/2019

"~:.~c,

^I

h~~PIB)

0.533 1 7"4' t ' ~ ...

0,351 0,936 1,208

0.808

1,4199 2,5483 3,3475

2,2429

..., ...

i ,

58,68 8,6$ 5

71,82 21,82

2

77,00

27,00

1

69,16 19,16 3

Ngu611: Kef q/Ui SPSS

W CHi CONG

THII~NG

NhCfng CNIT Irong dOilllh nghi~p dn

phai Ihl.rC

hl~n III h~ thOng h6 lre)' van phung, h~ th6ng 110 Irq fa qllyel dinh, h~ tho'ng cd sa dCr' 1t~u, cae phall mem

kc

toan, t(ng dung 110 Ird qU;ln

ly

san xu;)'!,

U'ng dung

ho

[ref

[hie!

ke', san

XUa'll11~Y

Ilnll

ho Irej, Il1Qng (\Ie bQ va mang dien rang. 80 dal dtf~1(; Sl/

phu hQp eua HTfTKT, cie DNSX vita V~1 nho ph.li d5u IlfchoCNTT sao eho pllu h<;ip vdi ~ll phallri€n va phl.lC V\1 eho chitn Ilfac kinh doanh eua doanh nghicp. Doanh Ilgh\~p

dn

[ham khao m(\\

so

^ung

dl,lng hlen l1ai kh,lc nhlJ CRP (Enterprise ResollrC\:.~

Planning) - (fng dung 110 In~ len

ke

hOi)ch \'J S;IP xep tili nguYl'n ell:::l cong ty hleu qua han, CRM (Customer ReLllionship Malltlgement) -Ung dung quail 1'1 mOl quail h6 vol khJch

Thea

kc',

qua nghlt~)\ c(tu, sl,l' vi eua HTTT co I~ic uQllg (hrong din ~If phil hqp ell,) HTTTKT.

lJoanh Ilghl~p nen thie't ke' 56 sach k0' to{)n theo htit1ng cung c[{p thong till phl,lc Vt.' qU<ln Cilc lo~i

s8

chi fie'l,

s6

t6'ng hdp. bring cfin b,io cdo ke't qua ~il1h doanh ... eua h¢ fh6ng s() kC

TA I UJ);U THAii'! K HAO:

I. AI·D,(lb. M .. ..( ISHloil. N. A. (20) 1). Contll!gl'IICyJ(}CIC>

cUlllpnlHer. fBI/It/A bliSillt'.H rel'jell', Arlie/e ID 166128. J- ' 2, Chou. Y E, Huff. S. L. 13011.:10)" D.

w.,

&

Sy.l/elll)' ~frafe6ic ur1l'IIUlliOIl. alld SIJ"IIll'gll~ nlignn}('III.

qtUl

lin kc' roan v:i khd n<lng dap l1ng nhu cilu thOng 1m ke lOan, Ifong 1.16 Chl'l ye'u c~c DNSX

\Ilia

vft Ilho. doi

tl1<;1ng khiio sat

I~

nM

quanly

hoae nhan

vi~n

ke

toan dang

cong tac

t~i

d.c

doanh nghj~p d6, Ktl qua phan rich hoi quy

eho

tha'y 5 nhan 10: sU'

tinh

vi CUi] CNTT (HT), klen

chue cUD.

nha quan'ly (KT). 51/ linh vi cua h~ fh6ng

thong

lin (TT). Sl.t tham

gia

ella chuyen gia ben ngoai (BN)

va

SIf tham gia

clia

nhiin vlI~;n nQi

bo

(NB) anh

illtong

cung chiliu

Mn Sl(

ph" hdp

cua

HTITKT.

Tit d6, Hie

giii

da xac nh4n dU'"c gin thuyet eha ket qua phu hQ'p voi mo

hlnh

df

xU3t •

J. Cragg, P., KlIIg. M., & HIf,wl!. H. (2002). IT nligllllll!1 'ii, Journ{/I of Sf/"{lfe;.:u: hrjOJ"1II0lioll S-".\/I'/)/\. II( 2): 109·112.

4. Olll'/~', F. D. (/91)3). USC'I" (lcceptOl)cc of III/omlt/lioll bell{ll'iol"af iII!P(lCfS, lillCl"Jllllioll(lJ joumo! I.J.f111011'mllcillllt 5. D('wlle. W. H., & Meu·oll. E. R. (1992). 1njol"llwl/(l1!

IlIfo/"I1101ioll ,~y,Hellls I"eswfch, S( I ): 60-1)5.

6. DeloJ/e. W H .. & McU'(m. £ R (2003). Tlte D('0.)I/('

\'0'111" lIpdotc jO/((J)1l1 ojmnJlIIJ.:l'lIIelll il/forli/o/iOIl 5.1 l'ICIlIS. 19(4), 9·JO

7. Col/mil/ii. 1. R (197-1). Orgm)/:atlOudcsigll: An injoi'llwfioIlIJl"O(,l'Ssil'lf:l I·h'",. JmeljllCt's. 4(3)- 28-36.

8. Gllthl (l1Ih, J. R. ( 1973). Desigllillg complex orgal!i,wlliolls. Rf'm/iIiS' Add,su/I- Wesley Grande. £. £webaner., E. &

Colmlli)}{/. CvJ (2010).

9, CI'/iJlIIS. U. J. & DIIII, B, (200S). AC("vlllllillg IlIjOl"lll(lilO/l SPff:lIIs.!memariIJl/o/ Sludelil £dilioll.

!a. hillai!, N A. & King. M. (2007). Factors IIIjlllt'lIcillg, the nhRllmel1l oj (/t'CfJUIIWlg illjiJl"!llalioJ1 systems jn small 1I,'d iiledil/ill ll::pri:\lI7/tIl"II/IIII/OlllljIIClilnngfinlls. jill/l"llol ojlr1jo/'JIl(ltioll 5ystC'lfIsol1d 51110/1 B/Jsiness. l( 1-2): /-20,

! I. ,\ ~II\ /11 jJi,Jh Tho (2011), Plllio"lIg phd!) IIghicJI niH khoa Iwc mmg kinh d()OIlIi: ,ltiel k{ 1'(; IhW hi¢lI. NXB £,00 dr.lllt.{ Xii 1i:'I, TiulI'" p/uj' H/; Chi Minh

248 5616 - Thong 9;2019

12. ROlllney. till. 8., Steil/btlrt. P. J .. Ahtl(l, J M .. McNrlJli"f ^h" (.~

Systems lIst Alls/ra/usian editiol/]. PenrSOJ! Amtrall(1.

13. Se)"(li. A. H.. Ralllm. lvl. M .. & No/m/{lII. M. N. A (20{;(;j /echnology among small amI medillm J)If.~ine.\"S UJ'f;WlI;:.Jui, IlIjorm{f//U1l SY.Hems ill Developil/g COIIII/rtf'S. 2( I): /,/7.

14. Thong. J. Y. (2001

J.

Resol/rce (wH'/raints (/lid ill[onlwli "I b/ls/!le~ses. Omega, 29(2): 143·156

15. ThollS. J. Y .. Yap. C. S. alld RomOI/. K. S.

BIIII!It'sse,. Jvumal oj MOJ1l1gem.eJlf IlIjOfl)){JlivlI S\"\'IClJI.( 1 Spring. 15 (4)·

Ngaynh~n bail 16/8/20(9

Ngay philn bj~n danh gia va

soia

chua, 26/8/2019 Ngay cha'p

nM"

d~ng bili: 61912019

Thong lilliae gid:

TRAN THANH NHAN

Khoa Kinh

tt,

TrLiO'ng D:)i 114)(.' TllIJ D:1u \IQt

FACTORS INFLUENCING OF ACCOUNTING INFOR\1A'I10N L'I SMALL AND MEDIUM-SIZED

FIRMS OPERA TING IN BINII

Faculty of Economics, TI'lu ABSTRACT:

By using the Cluster Analysis (CA) and Bin,u) slirvey and analyze 132 samples, this article i\

accounting information system (A IS aligOlenl)

enterprise, especially the compatibility betwl:cn (hl: dlC [Jc.::ds or Ll:iing informai.ioll oi enterprise and the ability to meet this needs by using the accounting information Sy~lem. In this artKle. the author analyzes 6 factors affecting the appropriateness of the accounting information system and measuring the IIltluence level of each factor. Based 011 the annlysi!>..

this article propose" some suggestions about building and developing the accounting mformation system to be able to handle and meet the needs for information of bUSiness managers, imprOVIng l.lle bus1l1ess perform;Jllce of enterprises operating in Binh Duong province in the COIlICX! of the country' s integrJtion process.

Keyword",: Accounting information system, accounting infonnauon system's alignment.

small and medium-sized enterprises

s6 16 - Thong

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