Nghien cini trao dili
Ly thuyet tinh huong va anh hudng cua ly thuyet tinh huong den viec xay dung he thong ke'toan quan trj Contingency Theory and The influence of Contingency Theory
on designing management accounting system
^ Ths. Nguyin Van Ul
Nhan: 21/6/2017 Bien tap: 15/7/2017 Duylt dang: 20/7/2017
Bai viet nghien cdu tdng quan vi Itch sCrra ddi vd phat tiiSn ciJa /y ^uyit tinh hudng (LTTH), phSn tich suphO hgp cda LTTH tidp c$n theo ba yiu to ta su chon lua, su ttMjg tSc va tiip cSn he thdng. Viic Cfng dung LTTH cho wdc xay dmg hi thdng ki todn guan tn (KTQT) glOp cic nha quan tn (NQT) co thi quhn If hiiu qua ho?t dong cQa c^c bd phSn mdt cich lit hai.
giup cho NQT thay duac mdi tuang quan g/da cdc 66 phan cQng nhu inh hudng cQa md/ tn/dng kinh doanh len kit qua hoat dong cda cac bd phan. Nghiin cdu cic tic dong cOa ly thuyit din viic xiy di/ng hi thdng KTQT, viic thiet ki hi thing KTQTph^i dip dng duac yiu cau cic dac diSm cda nil tiung thong tin phai hihi Ich va liin kit duac vdi nhau. Nhdng nhSn td tinh hudng da knh hudng din mdc dd sd dung thong tin hi thdng KTQT cda NQT va kit qua lam viic cda NQT. Td dd cho thay, viic kiim soit tdt cic tinh hudng /d mot yiu tdlim ting hiiu qud lim viec ciia NQT! Qua nghiin cdu LTTH, tic gia mong mudn cic doanh nghiip (DN) cd thi v$n dijng If thuyit nay vio viic xiy dung hi thing KTQT, di cd thi gip phin nang cao hieu qui quan If trong bd miy ke toin ci3a DN, giOp DN cd thi duong diu vdi cic WJO khin vi nang cao nang ii/c canh (ran/j.
Tdkhda: LUH, KTQT, hi thdng KTQT Abstract:
This paper studies the overall level of the history and development of contingency theory, analyzes confonnity of the contin- gency theory approach to 3 factors included choice, responsiveness and system approaches. Contingency theory application for designing management accouting system (MAS), which helped managers could be able to control greater perfonnance effectiveness, recognize correlations and influences of environment to result of sections. Studying theoretical influences to design MAS, It was required to introduce conformity with characteristics of the information, an useful system and possible linkages. Contingency variables affected levels of use of MAS infonnation of the managers. Thus. If situations are greater controlled, It will be a factor which increases perfonnance effec^veness of the managers. As contingency theory research, writer hoped that a number of companies could apply this theory to design MAS. This could partiy improve management effective in accounting techniques of the companies, adopt to difficult situations and increase competitive power.
Key words: Contingency theory, management accounting, management accounting system.
Tong quan cdc nghiin CUIJ ve ly gida cde thanh viln cda Id chdc, cfi thd phu thuflc vdo nhdng ydu tfi ndy duoc thuylt tinh hudng dugc eoi Id co ciu eda tfi chdc goi Id ede yiu tfi tinh hufing. Vf du, mflt Trong cae nghiin cdu Ifi chdc, LTTH (Donaldson, 1999). tfi chdc quy mfi nho, mflt td chdc cd mflt dd dua ra mfit mfi hinh mach lac dd LTTH chT ra ring, khfing cfi eo eiu vdi nhdn vidn, dugc cau trte mflt cdcti phdn tfch ciu In^c cfla edc tfi chdc. Mfi td chdc duy nhat ndo cfi hidu qud cao tdi uu bang mfit ca cau tap tmng, frong hinh da cau Ihdnh mflt khufln kho, frong dfii vdi tit ca cdc tfi chdc. Ly thuydt eho dfi quydn han ra quylt i^nh dugc lap dfi nghiin cdu tiln tnln ddn din vile thay, ca cau tdi uu Ihay ddi theo mfit sd tmng & phia trdn cfla hd thdng eip bde.
xdy dyng mfit kidn thdc khoa hgc edt Ifii, yiu tfi, chang han nhu ehiln luge hoae Trong khi mdt tfi chfl'c quy mfl Idn, mflt Tdp hop cdc mdi quan h i tiiudng xuyin quy mfi Id chdc. Do do, co cau tfii uu id chdc cfi nhilu nhdn vifin, dugc ciu
^ Q ^^ ckt Me todn V Mi^ todtt iio'Mdtm 7/2047
tme mfit each tfii uu bang mfit co ciu phdn quydn, trong do quyin han ra quylt djnh duge phdn bd xufing ede mdc thap han cda h i thfing cap bde (Child & J., 1973; Pugh, D. S., & j „ 1976). Cfi rat nhilu ydu tfi tinh hudng:
Chidn luge, quy md, tfnh khdng chac Chan vd nhidm vu vd cfing nghd. Nhdng ydu td ndy Id nhdng dac didm'eda mfit tfi chdc. Tuy nhifin, nhdng dac diem ndy lan lugt phdn dnh sy dnh h u ^ g cda mfli tn/dng tai noi tfi chdc hoat dfing. VI vay, dd hoat dfing hilu qua, co ciu tfi chdc can phdi phfl hgp vtA cdc ydu tfi tinh hufing efla td chdc vd vdi mfii tmdng, Nhu vdy, iS chdc dugc xem Id thich nghi vdi mfii tn/dng efla tfi chdc.
Mfii khfa canh khdc nhau cda ca ciu td chdc phu thufic vdo mflt hoae nhidu ydu tfi ti'nh hudng. Do do, nhidm vy cfla nghiin cflu tinh hudng Id xac djnh ti^g yiu td tinh hudng cu Ihd hoac ede yiu Id md Idng khfa eanh eu Ihd c^a ca cau td chdc cin phdi phfl hc^, Didu ndy liln quan din vific xdy dyng cdc md hinh ly tiiuylt, phu hgp gida cdc yiu td tinh hufing vd edc ydu tfi cdu true ddi vdi nhdng dd lidu tiiyc nghidm. DO' lidu thyc nghifim thudng bao gdm cac dd lifiu so sdnh cdc td chdc khdc nhau, liln quan ddn nhdng tinh hudng vd co cau cfla cdc td chdc do, LTTH v l co eiu Ifi chdc s l duoc goi Id "LTTH cdu frtic" (Prefer &
J., 1982),"
NhOng nghifin cdu vd LTTH gia djnh rang, kdt qud hoat ddng efla td chdc Id kit qua efla sy phu hgp hoae sy kdt hop gida hai hay nhidu yiu tfi Khdi nllm vd sy phfl hc^ trong LTTH duge hidu theo 3 ydu tfi tilp edn: Sy chgn lya, sy tuong tdc vd tilp cdn h i thdng,
Biu tidn, ddi vdi phuong phdp tilp cdn sy chgn lua, mfit tfi chdc ndo dfl mufin tfin tai hoac mufin hoat dfing hilu qud, no ptidi ttifch dng vdi dac didm, hodn ednh cfla tfi chdc dfi, Theo cdch nhdn dinh ndy, thidt kd td chdc dya vdo bfii' cdnh kinh doanh cfla Ifi chdc, Hiu hit nhdng nghifin cdu vd thuydt tinh hufing frudc day dd sd dung each tidp edn ndy, dd kidm tra mfii liln hfi gida hodn ednh cda tfi chdc vd thidt kd cfla td
chdc nhung khdng phdn tfch kdt qud hoat dfing cfla tfi chdc. Sfl dung each tidp edn ndy, cd ydu td nhidm vu va ky thudt diu dugc xdc djnh Iheo hai hudng (Dewar & Hage, 1978), Nghiin edu cfla cac Idc gid khdc nhu Reimann vd Inzerilli (1979) dd xem ky thudt nhu Id mdt nhdn to biln thiin. Nhdng nhd nghiin cdu ndy ttiay rang, cfi mdi quan hfi chat chl gida edc dae didm khdc nhau cfla ky tiiudt vdi cau biic bfin frong mdt td ehfle (Marsh & Mannari, 1981), 1981). Tuy nhidn, nhCfrig nghifin cdu ndy khflng cung cip bang chdng rang Illu cac ciu tnic khdc nhau ddi vft nhflng nhidm vu vd dilu kifin ky thudt khflng tuong dfing thi cfi hidu qud hay khfing,
Thdhai, sy phu hgp dugc hidu nhu Id mfit dnh hudng tuang tdc cfla co ciu tfi chdc vd hodn ednh DN dffi vdi kdt qud hoat dfing (Khandwalla, 1977). Vf du, Khandwalla (1977) chi ra rang, dfii vdi nhdng cfing ty hoat dfing co hilu qud, su tuang quan gida ky thudt, phuong diln CO ciu td chdc, sy dy thdc, quydn lye vd sy phdc tap efla h i thfing kidm sodt thi eao hon nhidu so vdi nhdng cfing ly khfing hoat ddng hilu qud. Tuy nhiin, sy khdc nhau trong mdi luang quan gida nhdn td hodn canh DN vd thidt kd ddi vdi nhdng tfi chdc cfl hidu qud hoai dfing eao edng nhu tfi ehde cd hifiu qud hoat ddng ttiap, diu khflng cho y nghTa thdng kfi trong nhdng nghiin cdu ndy. HOT n l ^ , nhdng nghiin cdu ndy cQng khflng ch? ra, phdi chang sy luong tde gida nhdn Ifi hodn cdnh DN (context) vd ttiilt kd Id cfi hifiu qua.
Thd ba, mfit cdch tidp can khde v l LTTH md no cfi d l cap ddn sy phd hop
"dfi la cdch tidp cdn h i Ihdng", Theo nhu cdch tilp cdn h i thdng ttii mfit ai dfl mudn hidu thidt k l cfla tfi chdc, chf cfl thd thfing qua vific nghiin efltj, ddng ttidi ede nhdn td biln dfing, nhdng lya
Bdng1
ehgn cau tti3c ttiay thd cQng nhu tifiu chuin v l hifiu qud hoat ddng tdn tai bin frong mfit tfi chdc. COng cfi mflt quan didm khde v l sy phfl hgp trong cdch tidp edn hd thfing, cdi ggi Id 'kit qud ddng dang" do De Ven, Andrew, vd Drazin (1985)31 xudng, dfi Id trong each tidp can theo kilu lya ehgn, sy tucmg tdc vd he thdng till khfing cfi each tidp can ndo la tdt nhit ddi vdi sy phu h ^ . De Ven vd etg. (1985) d l xuat rang, nhdng nghifin cdu vd sy biln thidn (contingency) ndn dugc Uiidt ke. Do vdy, vile ddnh gld tfnh so sanh duge efla nhdng hinh thdc khac nhau cfla sy phd h ^ Id hodn todn cd Ihl.
Tdc dgng cfla ly thuyet tinh hudng ddi vdi xay diAig he thdng KTQT
Phuong phdp nghiin cdu: Tdc gid sd dyng cdc phuang phdp mfl td, ttifing kfi, vd phdn lich dd Idm rd tam quan trong cfla KTQT vd sy anh hudng cfla LTTH dfii vdi vific xdy dung hfi thdng KTQT
Dfii tugng nghifin cdu: LTTH vd cfing Idc KTQT tai edc DN,
Mfit cufic khdo sdt dugc tac gid gfli ddn 300 DH, vdi nhdng cdu hdi lidn quan ddn viSc dng dung LTTH vdo viSc xdy dyng h i tiifing KTQT
Co ciu ngdnh cfla edc DN dugc khao sat nhu bdng 1.
Kit qud khdo sdt dugc tde gia thdng kd vd phdn ttch sy dnh hudng efla LTTH ddn vile xdy dyng KTQT qua 3 ydu tfi;
Nhi^g ydu tfi vd kinh td, ky thudt vd xd hfii cfl y nghTa ttifing k l dfii vdi chdc nang cfla hd thfing ngdn sdch.HI thfing KTQT duge td ehde mfit edeh hgp ly Uii s l mang lai hilu qud hoat dflng cho cde bd phdn vd nhdng tinh hudng bit ngd se ddnh gid tdt hon hidu qud hoat ddng efla mdt dan vi. Ba nhdn tfi ti'nh hufing chinh dnh h u ^ g din hilu qud hoat dfing cfla
Nganh N6ng, lam nghifip vd thOy s^n Cfinq nghifip vfi xSv dimg Dichvu
Tfle {%) 18%
52%
30%
m / ' rMe todn if- MiSm, tna
Nghign cuiu trao floi
cde bfi phan trong mfit id chdc do Id:
Nhdn td nfii bfi, nhdn tfi tuong tae vd nhdn tfi mfii tmdng kinh doanh. Vile dng dyng LTTH eho vile xdy dyng h i tiidng KTQT giflp cae NQT co the quan ly hieu qud hoat dfing cfla cdc bfi phdn mflt each tfit hon, giflp cho NQT thiy dugc mdi tuang quan gida cde bfi phdn cOng nhu dnh hudng cfla mfii trudng kinh doanh len kdt qua hoat dfing efla cdc bfl phdn(Hayes, 1977).
Nghiin cdu cfla Faas (1985) v l van d l kilm sodt dya theo ba quan difim tiuydn thdng do Id: Xa hdi hge, qudn trj hgc vd tdm ly hgc. Theo nghiin cdu ndy thi CO ehd ciu In^lc cda cac quy tac, ehfnh sdeh, phdn eip Ihim quyin hoae sy phdi hgp efla cac bfl phan diu chda dyng nhdn td kidm sodt, Nghifin cdu ndy, gidp cho cd chd kidm sodt efla h i ttidng KTQT se tfit han; dya trfin quan didm cfla quan trj hgc nhu: Lap k l hoaeh, do ludng, gidm sdt, ddnh gid vd phdn hdi.
Vile thidt kd he tiidng KTQT sao eho ede dac diem efla ndi dung thdng tin phdi hdu feh vd lifin kdt dugc thfing lin vdi he thdng KTQT Nhdng dac didm ndy Id pham vl, tfnh kip ttidi, mdc dfi tdng hgp vd thflng tin hd trg sy Ifch hgp.
Bfin canh vile kiem tra tdc dfing ta/e tilp efla ede bidn theo tinh hudng, nghien edu ndy da tim each xde djnh cdeh tuong tdc gii^ cdc biln dfic lap.
Cdc gid thidt dd duge nhfim tdc gid nghifin cflu anh hudng tme tidp vd gidn tidp cfla cdc biln theo tinh hudng vd da duge thue nghilm bang each SIJT dyng cde dd lifiu ttiu thap dugc td 68 nhd qudn ly, Kdt qud cho thiy, (1) Tfnh phdn cap cfi liln quan din quyen uu tifin d ^ vdi nhdng thdng tin tfing hgp vd ti'ch hc^.
Tinh khdng chac chan dugc nhan thdc v l mfli trudng vdi pham vl rfing va thflng lin kip Ihdi; (2) Anh hudng cfla tinh khfing chae chan duoe nhan thdc v l mfii tmdng vd phy thuflc vdo tinh luong Idc cda td chdc, thdng qua sy lifin kdt vdi tfnh phdn cap, Nghifin cflu ndy, cfl dflng gflp rat quan trgng, trang vific nghifin cflu KTQT Bdi nhfim tdc gld cho rang, dac didm da dang cda he thfing KTQT
cd thd dnh hudng ddn ttiidt kd cfla he thdng KTQT (Chenhall & Morris, 1986).
Cac nghiin cdu efla GoaJon vd Narayanan (1984), Shank (1989), Subramaniam (1993), Chapman (1997) nghiin cdu su anh hudng cda hodn canh DN din vile frillt k l h i fridng KTQT Nghien cflu ndy, giflp cho NQT ed ttid dua ra nhdng quydt djnh hifiu qua phfl hgp vdi hodn canh cfla DN, Hilu qud hoat dfing efla edc bfi phan kinh doanh, phu ttiufic vdo sy phfl hop vd sy kdt hgp gifla ttiiit k l h i thdng thflng tin vd chiin luge kinh doanh cua DN, Kit qua cfla nghifin cdu nay cho thay, nhdng cdng ty dp dung chidn luge phat ttidn sdn pham liln tuc vd ehiln luge dfii mfl thi co h i tiidng tiiflng tin rfing vd hilu qua hon nhdng cfing ty cd pham vi eanh ttanh tuong dfii hep vd ttij fri/dng san pham fin dinh. NhOng ket qud ndy rat quan trgng cho nhdng nhdn vifin k l toan quan ly, nhdng ngu£d liln quan din vile tiiilt k l vd trien khai tiiyc hidn h i thing KTQT (Abemettiy&Liliis, 1995).
Nhdng nhdn to tinh hufing da dnh hudng ddn mdc dfi sfl dyng ttifing tin hfi thdng KTQT cfla cac NQT vd kdt qua Idm vile cfla hg, nhu vay vile kidm sodt tdt cdc tinh hufing la mfit ydu Ifi Idm tang hilu qua Idm vile efla ede NQT (Mia & Chenhall, 1994).
Su dnh hudng efla vj trf dat try sd cfla DN vd gidi tinh, eho tiiay sy ttrang quan gida ttifing tin day dfl cfla h i thfing KTQT vdi dac didm efla cfing vile nhu:
Sy da dang efla ede ky nang, each thdc phdn cflng cflng vile vd tam quan ttgng cda nhilm vy dugc giao, cfl anh hudng nha! dinh ddn hifiu qudn ly cfla don vi (Taylor, 1996),
Sy tuong tdc efla ydu tfi thilt k l hfi thfing KTQT vd nhdng nhifim vu khflng xdc dinh dnh hudng ddn hifiu qua qudn ly. Nghiin cflu cho thiy, nlu nhflng nhilm vy khfing xac dinh d mdc dd cao vd mdc do sd dyng thdng tin KTQT 6 quy mfi rflng, thi cfi dnh hudng lich cue dfii vdi edc quylt dmh quan ly va nfing cao hilu qua qudn ly. Nguoc iai, ndu nhdng nhilm vu khflng xdc dinh cf mde dfl thap vd mdc dfl sfl' dyng thflng tin
KTQT d quy mfl rflng, ttii se ldm cho thflng tin bi qud tdi, Idm gidm hifiu qua qudn ly (Chong, 1996).
Yiu td pham vi Id mdt phuong difin phdc tap cfla hfi ttidng KTQT ddng ttidi ndng cao sy hilu biet vd cdc yiu tdttnh hufing. Nghien cdu cho thiy, vile s&
dung cfing cy k l lodn cd pham vi (mng binh can cfi mfit mfii trudng mang tinh dn djnh cQng nhu ti'nh dng biln tmng ede hoat dfing didu hdnh, Cfing cy U • lodn cfi pham vi rfing yiu ciu nhilu hoat dfing dilu hdnh hon eOng can c6 mfit mfii frudng dilu hdnh tidi eye.
Ngodi nhdng dilu kiln k l tren, ttil ddi vdi vific sd dyng cdng eu k l todn c6 pham vi rdng vd vda, cdc td ehde dfiu can phai trdnh vile thu nho pham vl cfing eu kd todn, Ihu nhfi mue tieu tdi ehfnh hay cfi kdt qua tdi ehfnh kiifing mmh bach (Tillema, 2005).
Anh hudng cfla quy mfi cfing ty, chiin luge cflng ty vd dinh hudng chidn luge vd l<TQT Vific lya chgn chiin lirgc efla cfing ty, quy mfi efla cfing ty cd anh hudng ddi vdi lua chgn ehidn luge dng dyng KTQT Su tuong tde gida eo eiu tl chdc vd hoan canh cda DN ed dnh hudng ddn vile xdy dung hfi thfing KTQT(Cadez & Guilding, 2008) Sy phdt fridn cfla xa hdi cd mdi quan hfi vdi vile tham gia cfla kd toan viln ttong vile dua ra quydt dinh chidn luge, Nghia Id, nghidn cflu eho thiy nang lyc cfla d^
ngQ k l todn cfi dnh hudng ddng kd din vile dua ra quylt dinh ehidn luge vd t6 chdc hfi thdng KTQT (Aver, Aaver, &
Cadez, 2009).
Ket qud nghien cdu, thdo luan LTTH da vd dang dugc sd dung 6i nghifin cflu Irong vile xdy dyng ti6 thdng KTQT nham gidi quydt edc v^n d l sau: (1) Sy phfl hgp gida ciu frilc cfla td chflc vd vific kidm sodt hoat dfing cfla to ehde; (2) Anh hudng efla van ii phfl hgp ddi vdi hifiu qud hoat dfing kinh doanh cfla tfi chdc; (3) Ngtiifin cdu tim hidu nhflng nhdn td tinh hufing vd anh hudng cfla nhdng nhdn td tinh hufing ddi vdi vile ttiidt k l h i thdng KTQT cCia td chdc,
LTTH cho rang, khfing cfi mfit mfi
m
r//f Me todn ^' MSm ted^i (tU' Uidna 7/'^0^7Ngliign cum trao doi
linh quan ly ndo Id ifii uu nhit. Thay iao dfi, nfi phdi dugc xdy dung dua trin /ldc giai quydt tinh hudng cu Ihd, Hilu pa ndy Id kit qud efla hai yiu td - 'Phong cdch Idnh dao" vd "Kidm sodt inh hudng". Do dd, cdng nfin md rfing ighiln edu cdc dae didm thidt kd efla hfi Ihdng KTQT vd sy phu hop cua hfi thdng KTQT dfii vdi vific cung cip Ihfing tin,
Dya vdo kdt qud cfla viec xem Kit nhdng dnh hudng cfla LTTH d i n vile xdy dyng h i Ihdng KTQT Ihi van de chfnh duge dat ra d ddy Id heat dfing cfla sy phfl hop. NghTa Id, mflt he Ihfing KTQT mufin tfin tai vd hoat dflng hifiu qud thi nfi phai phfl hgp vdi CO e i u Ifi chdc ci^a DN, phfl hop vdi mfli trudng hoat ddng cda DN, phd hgp vdi cae tinti hufing khdc nhau. Dieu ndy s l gidp cdc NQT cai thifin hifiu qud ldm vile cfla hg vd hifiu qua Idm vile cda cdc td ehfl^ cfla hg D
(Tiep theo trang 20)
Thye l l eho tiiay, yiu Ifi sy gidi ttiilu CO dnh hudng tich eye din quylt dinh sfl dyng DVKT efla cdc DNNW tai TP.
HCM. Ddy Id ydu td md cdc edng ty DVKT rat khfi tdc dfing, chi cfi ttid tfi chdc ede bufii gifl thifiu v l cfing ty, ttifing tin cfing ty, cdc djch vu eung cap vd thu hflt cdc DN ddn tham dy dd bidt thfim thflng tin vd cfing ty. Mat khdc, hinh dnh cdng ty la nhdn td co vai trfi quan trgng trong sy gidi thifiu cdc dich vy cfing ty vfl cac dfii tuang khach. Do dfi, ede nhd cung cap can tdng cudng qudng bd thuang hilu trin cdc phuang tiln thfing tin dai chflng, thilt k l hfi ttifing nhan diln tiiuong hifiu chuan co nhdng khdc biet so vd dfii thfl canh franh trin ttij trudng vd chfl trgng xdy dyng ddi ngu nhdn vifin thyc hifin cfing vific mfit cdeh ehuyin nghifip, cOng Id dilu cin tiiidt tao nfin hinh dnh tfch eye trong cdm nhdn cfla khach hdng.D
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8. Nguyin Vu Viit (2013), Nhdn td' mdi trudng vd tieu chi ddnh gid dnh hudng di'n thi trudng DVKT. Nghien cilu tdi chinh ke todn - Trudng Dai hoc Kinh tt' thdnh phd Ho Chi Minh
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Publishing as prentice Hall, One Lake Street.
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Journal of Business and Economics Research, Volume 2, Number 11 (November 2004). 75-87
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