Nghien ciiU irao ddi
nhan thiie v l higu bigt cua quan ly cap cao vg BSC va d e lgi icb ciia no dem Igi. Chi khi nao n h i lanh dao DN thuc sy am higu vg BSC v l nhung lgi ich ciia nd thi hg mdi sin sing dau tu chi pbi xiy dung, quygt tam thuc hien ciing nhu hudng nhan vien ciia minh diu tu vao tim hieu, ngbien ciiu. Va khi dd, viec l p dung BSC d SME mdi cd kbl nang thanb cdng.
Ket lu^n
Tu cac nghien cim v l kinh nghiem trgn the gidi ve van dung BSC cho SME thi kbl nang ap dimg tai Viet Nam hoan toin cd the tbyc hien duge. Vdi cac SME, nhirng Igi ich ciia BSC cd the dat dugc m l khong can pbai xiy dyng mdt he thdng do ludng phiic tap.
Nhung viec thue bien BSC thinb cdng ttong bat ky td chirc nao cung gap nhirng rao cin nhat dinh, ddi hdi pbai cd cam kgt quin ly ben vung tu d c nba quan ly.
BSC cd the chiing minh la mdt cdng cy bieu qui cho elc SME ttong viec dap img thach thiic dat ra, bdi nbu clu dua ra elc quy trinh hoach dinh chien luge hieu qua ban, ttong khi van giu dugc lgi the canh ttanh khi co d c cau true tuong doi dan gian.CI
7*01 lieu tham khdo
1. ANDERSEN. H, COBBOLD, I & LAWRIE. G Balanced scorecard implementation in SMEs- reflec- tion on literature and practice 4th SME International Conference, Allborg University, Denmark, 2001 Cileseer
2. AmmOH. A. A . BALAKRISHNAfi, R. BOOTH.
P., COTE, J M, GROOl T, mLMI, T, ROBERTS, H..
ULIANA. E &WU.A 1997. New directions in man- agement accounting research, lournal of manage- ment accounting research, 9, 79-108.
3. CAMPBELL, A. & ALEXANDER, IV! 1999 Whats wrong with strategy? Harvard Business Review, 75, 42-50
4 FELL, A 2011 Balanced Scorecard cho phat
triin Ixn vOng - Ong dm trong DN vHa vi nho. I''|n (Marketing va Quan In Wff Nam
5. KAPLAN, R.. ATHINSON. A & YOUNG 2012.
Management accounting: Information for Decision Making and Strategy Execution
6. KAPLAN. R. S 2012. The balanced scorecard:
comments on balanced scorecard commentaries.
Journal of Accounting Organizational Ctiange, 8.539- 545.
7. KAPLAN, R. S. & NORTON, D. P mSb. The balanced scorecard: translating strategy into action.
HARVARD BUSINESS SCHOOL PRESS 8. KAPLAN. R S S NORTON D P 2001b.
Transforming the balanced scorecard from perform- ance measurement to strategic management Part II.
Accounting lionzons. 15.147-160 9. KAPLAN, R S. & NORTON, 0 P 2006b.
Alignment: Using the balanced scorecard to create corporate synergies. Harvard Business Press.
10 KAPLAN R S. ROBERT. N P D K S., DAV- ENPORT. IH.KAPLAN,R S&NORTON,D P.2001c.
The strategy-focused organization. How balanced scorecard companies thrive in the new business environment. Harvard Business Press
Thdng tin bo phan tren bao cao tai chinh doanh nghiep niem yet tai Viet Nam
^ > ^ ^ Ths. D a m Thi Kim O a n h *
Nhan: 20/6/2019 Bien tap: 01/7/2019 Duyet dang: 10/7/2019 Cting' vai xu hirang phat then cac doanh nghiep kmh doanh da nganh, da ITnh vi/c va mang luui kinh doanh dime ma rong, bao cao tai chinh hap nhat hiin nhien la can thiit, nhtrng chwa du d§ cung cap thong tin mot each diy du vi doanh nghiep, giup thux: hien hieu qua han qua trinh ra quyit djnh cue ddi tuxyng st> dung. Do vay, thong tin vi tieng bo phan hoat dong rieng re la rat can thiit cho qua trinh nay.
Chuan mi/c ki to^n Viet Nam (VAS) s6 28 - Bao cao bo phan, duuc Bo Tat chinh ban hanh nam 2005, yeu ciu cac doanh nghiep phai cung cip thong tin bo phan theo ITnh VLPC kinh doanh va (inh viec dia ly.
Tuy nhien, van tin tai mot khoang each khong nho giOa thong tin bo phan cin cung cap theo VAS 28 va thong tin bg phan thi/c ti dieac trinh bay tren bao cao tai chinh cua doanh nghiep. Trong bai viet nay tac gia tap trung danh gia thLK trang cung cap thong tin bo phan tren bao cdo tai chinh nam 2016 cua cac doanh nghiep thuoc rd chi s6 VN30.
TLP khoa: Bao cao bo phan, VAS 28, doanh nghiep niem yet.
* Vien Ke todn-Ki^m toan, Dai hoc Kinh t^ Qu6c dan
( ^ ^ c^ (Me'/odn ^ ' ^!f(i^nt, loam ^ mdn^ / / ^ ' ^
Nghien cdu trao doi
Gi6i thi^u
Khi doanh nghiep (DN) hoat dgng kinh doanh da nginh vdi m?ng ludi kinh doanh rgng khap, c6 the ra ngoai bien gidi qudc gia, thong tin tai chinh vg DN ttd nen phtic t^p hon. Kha nang sinh Idi, doanh thu ciing nhu cac ngudn lyc ciia DN se eo sy khac biet ding ke giu'a d c bg phan boat ddng kinh doanh. Se khdng de dang cbo ddi tirgng sti dung bao eao tai chinb dg danh gil dugc sy khac biet nay nham phuc vy cbo viec ra quygt dinh neu thigu d c thdng tin ctia bao clo bd phan (Hope, Kang, Thomas & Vasvari, 2009).
Sti dtjng thdng tin bg pban se giup d e ddi ttrgng sii dung dinh gil dugc tinh h)nh boat ddng kinh doanh bien tai va dua ra d c du bao chinh xic ttong tuang lai. Nhieu nha phin tich tli chinb da chi ra rang, thdng tin bg phan la nhiing tai lieu quan ttgng cho nhiing chi bao hieu qua (Fianancial Accounting Policy Committee, 1992). Theo nghiSn eim cua Tse (1989), Swaminathan (1991), khi nang du bao ve gia cd phigu se dugc nang cao ban bdi d c thdng tin bd phan. Bgn canh do, thdng tin b6 phan ciing ein thigt cho du bao vg doanh thu va lgi nhuan. Theo Kinney (1971), Collins (1976), Silhan (1982), Robert (1989), Balakrishman & el (1990), Ahadiat (1993), Herrmann (1996), sur dung thdng tin bd phan theo ITnh vyc kinh doanh va dja ly giiip dy bao doanh thu va lgi nhuan ehinh xac hon so vdi viec sii dung thdng tin hgp nhit.
Hon nira, theo Behn, Nichols &
Street (2002), Berger & Hann (2003), thdng tin bg phan dugc trinh bay theo d c h thiic nhi quan
ly se giiip du bio ehinh xic ban thong tin bg phan trinh bay theo thdng tin bd phan chinh ygu vl thdng tin bg phan thii yeu.
Thong tin bg ph?n theo IFRS 8
Bio d o bg phan da thyc sy gay dugc su ehu y cua d e nha xay dyng ehuin myc (Edwards va Smith, 1996). Ngudn gdc cua bao d o bd phan bat diu tai Hoa Ky.
Nam 1976, Ban Chuan myc ke toan tai chinh (FASB) ciia Hoa Ky han banh Chuin mue bao d o tli chinb 14 (SFAS 14 - Financial Reporting for Segments of a Business Enterprise). Chuin myc nay ygu cau d c DN pbai trinh bay bao cao bg phan ehi tigt theo san phim, djch vy ho^c nhdm cac san pham, dich vu tuang ty nhau cd ddng gdp vao viec tao ra lgi nhuan cho DN, hoac trinh bay rigng re theo timg khu vyc dja ly.
Thang 6/1997, FASB ban hinh chuan myc bio d o bg phan mdi SFAS 131 thay thg cho SFAS 14.
SFAS 131 quy dinb, bg phan duge bao d o ra ben ngoai ll cae bg phan dugc elc nbl quan tri bgn ttong DN sti dung de bio d o nham phuc vy viec xem xet d c quygt dinh ttong viec thudng xuyen quin ly DN.
Vao thing 8/1981, Uy ban Chuan muc Ke toan Qudc tg (lASC) ban hanh IAS 14 - Bao cao bg phin (Segment Reporting). Quy dmh ve cdng bd thdng tin bg pban kinh doarib ciia IAS 14 gidng vdi SFAS 14. IAS 14 dugc siia ddi (IAS 14R- Revised) lin 1 vao nam 1997 vl sua ddi lin 2 vio nam 2003.
Theo IAS 14R, mdt cdng ty phai xac dinh dugc san pham kinb doanh hoae khu vuc dia ly nao cua cdng ty tao ra lgi nhuan ciing nhu
nii ro chinh cua cong ty, tir dd nbl quin tri ciia cdng ty phai xac diidi trinh bay BCBP chinb ygu va thii yeu dua tten sin phim kinh doanh hoac lmh vyc dia ly. Vi thg, Stteet va Nichols (2002) nhan dinh bd phan dugc xac dinh dua tten IAS 14R 11 theo d c h tigp can 2 ting.
Hai cip do bio cao chinh ygu va thir ygu nay tdn tai lUiiing khic biet nbat dinh vg ygu cau pham vi trinh hly.
Gan day nhat, vao thing 11/2006, Chuin myc bao clo tai chinh qudc te - IFRS 8 - Operating Segments duge Uy ban Chuan mue Kg toan Qudc te (lASB) ban hanh nham thay thg IAS 14 vl ygu cau elc DN Ip dyng tir ngay 1/1/2009.
IFRS 8 thay d6i d c h thiic DN xac dinh dg lap bao d o bg phan.
IAS 14R ygu eiu DN ttinh bay thdng tin bg phan theo ITnh vyc kinh doanh hole khu vuc dia ly, bdi IAS 14R tiep can theo hai each thtic la d c h thirc quan ly va each thiie nit ro/lgi ich. Mat khic, theo IAS 14R, DN phli lap bao d o bg phan chinh yeu vl thti yeu. Trong khi dd, IFRS 8 quy dmh vg bd phan dugc bao clo dua tten cich nhin ciia d c nbl quin ly DN, cy thg, bao clo bg phan can cii theo bao d o ndi bd sir dung cho viec quan ttiDN.
Nhin chung, su thay ddi tir IAS 14R sang IFRS 8 chu yeu nham myc dich d n cii vao thdng tin bao d o bg pban dugc cung d p , giup cho d c ddi tugng sii dyng thdng tin cd each nhin nhan DN "theo elch nhin nhan cua nhi quin tti DN" mdt each t6t ban (Sabrina R
& Loris L., 2012). Theo L\SB, tinh thin chinh cita IFRS 8 ll ygu cau d c DN phli trinh biy d c thdng tin dg giiip cbo d c ddi tugng sir dung
.'/(i// chl Me kdn %' -'Jirfni t<mn it///iriit<!^ //20J9 \
Nghien cuU trao ddi
bao cao tli chinh ed dugc elc thdng tm tuong ty nhu thdng tin ma d e nba qua tri DN sit dung dg dinh gia bin chat vl Inh hudng tai chinh ciia cac hoat dgng kinb doanh cua DN, ciing nhu cac mdi trudng kinb doanh ma DN tbam gia. Thgm vao do, d c h tiep can theo d c h nhin ciia nhi quan ly DN nbu IFRS 8 se hi?u qua ve mat chi phi ttong viee lap bio cao bd phan vi thdng tin de lap bao d o bd pban da dugc thu thap san dg lap bio clo ndi bO cua DN.
Thyc tien, viec cung d p thdng tin trgn bio d o bg phan ciing cd nhiing thay ddi nhat dinb khi thay ddi chuan myc ap dyng. Anh hudng cua IFRS 8 den trinh bay thdng tin bg phan da dugc khao sat bdi nhigu nhdm nghign ciiu.
Crawford vl cac cgng sy (2012) da khao sit quan diem eiia d e nba lap bao d o bd phan, d c nha kigm toan, elc nba xay dyng luat va d c ddi tugng sir dung khae ve Inb budng ciia viec thuc hien IFRS 8 d Lien minh chau Au ttong giai doan hi 2008-2009. Hiu het cac clu tta ldi nhan dugc la viec ap dung IFRS 8 theo hudng tigp can quan ly DN cbo vige xae dinh cho d c bd phan bao d o ll hiiu ich. Nhdm tic gil nay ciing nghien ciru bao cao tai chinh nim 2008 (nam ap dung IAS 14) va nam 2009 (nam dau tien IFRS 8 cd hieu luc) ciia 100 DN My da chi ra sd lugng trung binh bio d o bg pban da tang len khi lp dung IFRS 8. Sd lugng trung binh bio d o bd phan theo ITnh vuc dia ly ciing tang Ign, mac dii vln dg nay it dugc eoi trgng hon ttong IFRS 8 so vdi IAS 14 trudc day. Sd lugng elc khoan muc trinh biy ttgn bao clo bd phan giam di kbi ap dung IFRS 8 do cd mdt so kboln
muc trudc day bat huge phli trinh biy theo IAS 14.
Nhiing nghign ciiu khac cung cd nhirng kgt luan tuang ddng vdi nghign ctiu Crawford vl cac cgng su (2012). Trong dd, phai kg den khao sit cua KPMG (2010) vg viec 81 cdng ty tai 17 qudc gia thudc danh muc Fortune Global 500 lp dung IFRS 8 nam 2009 (nam diu tien IFRS 8 dugc ap dung); nghign ciiu cua Nichols vl d c cdng sy (2012) ve thdng tin bg pban dugc bao d o kbi ed ehuan mye IFRS 8 ciia d c cdng ty cd gia tri vdn hoaldn tai chiu Au. Cac ngbien cim deu cho thay, so lugng bio clo bg pban dugc ttinh biy cd xu hudng tang vl bio cao bd phan theo ITnh vuc kinh doanh chigm uu thg ban.
Mgt nghien ciiu khic dugc thue hien vdi bao clo tai chinh tir nam 2007 dgn nim 2010 ctia 190 cdng ty phi tai chinh, gdm 26 cdng ty d New Zealand, 63 cdng ty d Uc, 70 cdng ty d Hdng Kong va 31 cdng ty d Trung Qude (Ying Liu, 2014).
Nghign ciiu dl kgt luan rang, viec ap dung IFRS 8 cung dl cai thien mirc do trinh bay thdng tin bg pban cua cae edng ty. Phat hien niy da iing hd ky vgng cua LASB la tang chit lugng thdng tin dugc bao clo khi dua ra ap dung IFRS 8.
Cling gidng nbu kgt qua nghien ciru cua Crawford vl d c cgng sy (2012), ngbien ciiu nay cung cho thay, sd lugng bg phan duge bio d o theo ITnh vuc dia ly ciing gia tang, mac dii ygu clu nay khdng cdn bat huge thuc hien theo IFRS S. Kgt qua eiia nghign cim ciing cho thiy, d c DN cua Trung Qudc trinh bay tbdng tin bg phan it ban, ttong khi do eac DN ciia Ue cd miic ttinh biy thdng tin bg phan
cao nhit, tigp dgn la Hdng Kdng va Newzealand ttong sudt bdn nam hi 2007-2010.
Hang loat cdng triah nghign cim khac nhu nghign ciiu cua Pisano & Landriana (2012) thyc bien dieu tta 122 cdng ty niem ygt tai Y, nghien ciru Mardini vl cac cdng sy (2012) vdi cac cdng ty nigm ygt tai Jordani, nghien euu ciia Kang vl Grey (2013) vdi 189 cdng ty nigm ygt ttgn thi ttudng chimg khoan IJc va nghign ciiu ciia He vl cac cdng sy (2012) tbdng qua dieu tta 173 cdng ty niem ygt tten sin chimg kboln Uc dgu dua ra kgt luan gidng nhau. Dd la viec lp dung IFRS 8 ttong thuc te lim gia tang dang ke sd lugng bao clo bd pban dugc ttinh biy.
Thuc trang thong tin bg phan cung c^p theo VAS 28
De tim higu thuc ttang tuan thii quy dinh cung cap tbdng tin bd pban theo VAS 28, tac gil tign hinh khio sat 23 bao cao tli chinh da dugc kigm toan nam 2016 cua cac DN phi tai ehinh nigm ygt thudc rd chi sd VN30 tinh dgn ngay 24/7/2017. R6 chi sd VN30 tap hgp nhiing DN cd ma chimg khoan dugc eoi la din dau tbi Irudng chiing kboln Viet Nam vg gia tri vdn hda, tinh thanh kboln. Dg dugc lya chgn vio rd ehi sd VN30 niy, hing nam, DN dugc dinh gil, sang lgc hai lin vio thang 1 vl thing 7 vdi nhiing tigu ehi rit kbit khe. Digu niy cbo thiy cac DN ttong nhdm nay cd miic do minh bach cao nhit tren thi trudng chiing kboln.
Kgt qua kbio sat dugc tdng hap ttong bing 1, ttang 47 cbo thiy, ttong 23 DN dugc khao sit, cd 9 DN (chigm 39%) khdng cung cip thdng tm bd pban, 2 DN (chigm 8,6%)
•i^a/i rfu' t'MS /ndn '(•' MtSm fsdn iJc * r 7/2M9
Nghien ciili trao ddi
trinh biy thdng tin bd phin theo khu vyc dia ly, 12 DN cdn l^i (chigm 52,4%) trinh biy thdng tin bg pl^n theo liiib vuc kinb doanh. Chi cd mgt DN ttong sd nay la Cdng ty ed pbin Hoing Anh Gia Lai cung cap diy du hai loai bao cao bg pban theo yeu clu ciia VAS 28. Dd la bao d o bg phan chinb ygu iheo lmh vuc kinb doanh va bao cao bd pban thti yeu dieo ITnh vye dia ly.
Thuygt minh ve co sd thdng tin dg lap bio d o bd phan tbi nbin chung ddi vdi DN lap bao d o bd phin theo ITnh vyc kinh doanh cbi ra rang, kgt qua kinh doanh cd su khac biet giira d c sin pham kinb doanh khic nhau. Cdn vdi DN lap bao d o bd phan theo ITnh vuc dia iy giai thich dua ttgn dac digm dia ly ciia khach hang. Rigng ed Cdng ty cd phan Dugc Hau Giang lap bao d o bg phan theo ITnh vuc kmh doanh gili thieh lay tir sd lieu ciia bao clo ngi bg ciia Tap doan, dieu nay kha gin vdi ca sd thdng tin lap bao cao bd pban theo IFRS 8 (thong tin lip dua tten thdng tin ndi bg diing cho ra quyet dinh cua nbl quin tri DN).
Gili thich cho van de khdng lap bao clo bg phan, cac DN thuygt minh ttong bao cao tai chinh do kinh doanh nhigu mat hang nhung coi la mdt ITnh vue kinb doanh vl thi ttudng kmh doanh nhigu nai khac nhau nhimg cbi nam trgn ven ttong lanh thd Viet Nam.
Xet vg miic do eong bd tbdng tm bg phan cua cac DN phi tai chinh niem ygt thugc rd chi sd VN30 cdn khi so sai. Nhin chung, cac DN cbi cung cip th6ng tin vg doanh thu bin hing ra ben ngoai vl chi tieu phan Inh ket qui kinh doanh ctia timg bg phan. Chi cd 6 DN (chigm 26%) cung cip thgm cl
thdng tin vg tai san bd phan vl ng bg phan.
Tieu chi do ludng kgt qui kinh doanh bg phan eiing khic nhau giiia cac DN, cu the ed 6 DN (chigm 26%) sir dung ehi tieu lgi
nhuan gdp, 4 DN (cbiSm 17%) sii dung chi tieu lgi nhuan tnrdc thug, 2 DN (chigm 9%) sii dyng chi tigu lgi nhuan sau thug vl 11 DN (chigm 48%) sii dung chi tigu lgi nhuan tu boat ddng kinh doanh.
B^ng 1: Cong bo thong tin bp phan tren bao cao tai chinh cua cac DN phi tai chinh thuoc r^ VN30
Ma c h i r n g k h o a n BMP
Cll
CTD
DHG
DPM
FPT
GAS
GMD
HAG
HNG
HPG
HSG
ITA
KBC
KDC
MSN
MWG
NT2
PVD REE
SBT
VIC
VNM
Ten c 6 n g t y
CTCP Nhu'a Binh Mmh CTCP Dau Tw Ha Tang Ky Thuat T P H C M
CTCP Xay D y n g Coteccons CTCP DiFCTC Hau Giang T6ng cong ty Phan bon va hoa chat D i u khi -
CTCP CTCP FPT T i n g cong ty Khi Viet
Nam-CTCP CTCP Gemadepl CTCP Hoang Anh Gia
Lai CTCP Nong nghiep Q u i c t^ Hoang Anh Gia
Lai
CTCP Tap doan Hoa Phat
CTCP Tap doan Hoa Sen C T C P O l u l u ' u a cong
nghiep Tan Tao Tfing cong ty Phat tn&n do thi Kinh Bac -CTCP CTCP Tap doan KIDO
CTCP Tap doan Masan CTCP D i u t u ' T h ^ g i o i
di donq CTCP Dien lu-c D i u khi
Nhon Trach 2 T6ng CTCP Khoan va dich vu khoan D i u khf C T C P C o ' O f e n Lanh CTCP Miadu'ong Thanh Thanh Cong Tay
Ninh Tap doan V i n g r o u p -
CTCP SOa Viet Nam
Bao cao b d phan c h i n l i
LTnh vu'c kinh doanh LTnh VLfckinh
doanh LTnh vuc kinh
doanh Lmh VU'C kinh
doanh LTnh vi/c kmh
doanh Lmh v y c kmh
doanh LTnh v y c kinh
doanh LTnh v y c kinh
doanh
LTnh v y c kinh doanh
LTnh VU'C kmh doanh
LTnh vuc dia ly LTnh v y c kinh
doanh
LTnh v y c kinh doanh LTnh VU'C dja ly
Bao cao b o phan thu' veu
LTnh vuc djaly
Chi tieu d o ket qua kinh doanh
LOI nhuan
Loi nhuan tru 6c t h u i LOI nhuSn
Loi nhuan
LOI nhuan tru'O'c fhu4*
Lo-i nhuan
Lp'i nhuan sau t h u i * Lp'i nhuan sau t h u i * LOI nhuan tu> hoat dong kmh
d o a n h ' Loi nhuan
til' hoat dpng kmh
doanh
Loi nhuan tru'dc t h u i '
Lp'i nhuan flop
L O I n h u a n truac t h u i *
L O I n h u a n pop
(Nguon: tdc gid lu long h^)
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Nghidn cihi trao ddi
K^t lufin
Nhigu nghien cim tren thg gidi da chi ra ring, cbit lugng thdng tin bg phan da dugc thay ddi ding kg khi thay ddi ap dung chuin myc bao cao bg phan tii IAS 14R sang IFRS 8. Ly do chinh la IFRS 8 tigp can theo hudng thdng tin quan ly DN, giup eho DN dl dang vl chii dgng ban khi cung cap thdng tin bg phan. Trong khi do, VAS 28 lai Cling nhae hem trong quy dinh lap bao cao bd pban, yeu cau DN phli lap bao cao bg pban theo linh vyc kinb doanh va ITnh vuc dia ly Cac DN khdng lap bao clo bd phan tim each chdng chg bien minh rang chi cd duy nhat mdt ITnh vuc kinh doanh va boat ddng tai duy nhit mdt khu vuc dia ly.
Thigt ngbl, dg cii thien sd lugng ciing nhu chit lugng bao cao bg phan eiia cac DN niem yet, Bd Tai chinb can xem xet thay ddi chuin muc kg toin bio clo bd phan tir VAS 28 hudng tigp can mdi tai IFRS 8.D
Tai li^u tham khao
1 Crawford L, Extance H., Helliar C. V.
& Power D. (2012), Operating Segments:
the usefulness of IFRS 8, Er)dinburgti ICAS 2 Epstein B. J and Jermal<owicz £ K.
(2009), "IFRS Converges to U.S. GAAP on Segment Reporting", Journal of
Accountancy, April Pp 50 3. IFRS 8 "Operating Segments"
4. Manuela L & Ferdinando D. C (2013).
An analysis of Segment Disclosure under IFRS a and IAS UR Eviedence from Italian Usted Companies
5. Pisano S. & Landriana L (2012), The determinants of Segment Disclosure: An empirical analysis of Italian Listed Companies, Financial Reporting, 1(2012), pp.113-132.
6. Sabrina R Uoris. L (2012), The determinants of segment disclosure: an empirical analysis on Italian listed conpa- nies, Financial Reporting. Vol 1.
7. VAS 28 "Segment reportings".
Giai phap nang cao chdt liTqing nhan vien tai chinh - ke toan
c S v Ths. Nguyen Thi Bich \ a n * - Nguyen Ngoc Kim Ngan*
Tru'dng Phirang Thao *
Nhan. 2 4 / 6 / 2 0 1 9 Bien tap: 0 5 / 7 / 2 0 1 9 Duyet d a n g : 1 5 / 7 / 2 0 1 9 Tren cd sd nghien cdu tac dong cua chuang trinh dao tao k§ toan quoc te cua Hiep hol Ke toan vien cong chdng Anh (ACCA) tdi chat Iddng lam viec cua cac nhan vien tai chinh - ke toan, cac tac gia dda ra khuyen nghi cho cac nha quan ly doanh nghiep, cac ddn vi dao tao cac giai phap nham nang cao chat Iddng giang day, nang cao hieu qua cong viec cho nhan vien ke toan.
Nhdm tac gia dasd dung phuang phap nghien cdu dinh iudng vdi 170 miu duac thu thap fdcac nhan viin dang lam viec trong Unh vuc tai chinh - ki toan tai cac doanh nghiep trong khu vdc TRHCM va co tham gia hoc chuang trinh dao tao ki toan qudc t§ ACCA, cung vdi mo hinh hdi quy tuyen tinh duac udc lUdng theo phddngphap Enter
Tif khoa: Hieu qua cong viec, hieu qua cong viec tai chinh - k§ toan. ACCA Abstract
The objective of this paper is to identifythe factors and measurethe impact of those factors of the ACCA international accounting pro- gram on performance of financial and accounting staff in Hochiminh city. Quantitative research methods are used through analysing data from 170 respondentsattended ACCA international accounting training program who areworking as Financial and Accounting employees. Throughiinear regression modei,the research results show that there are three factors that impact the ACCA training pro- gram on the performance of the Finance and Accounting staff in Hochiminh city as the Teaching method. Curriculum content and Organizing In addition, the study also provides recommendations for managers of enterprisesto improve the employees' performance as well as suggests solutions for ACCA and universities managers to improve the quality of education.
Keywords performance. Financial and Accounting performance, ACCA
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' Dal hoc Van Lang
