Dao ddc nghe nghiip cOa sinh vien chuyen nganh ke toan trong cuoc cdch mang...
DAO D i r e NGHE NGfflEP CUA SINH VIEN CHUYEN NGANH KE TOAN TRONG CUOC CACH MANG CONG NGHIEP 4.0:
NGHIEN c i r u T H U C NGHIEM TAI
TRUdNG DAI HOC KINH TE - KY THUAT BINH DUONG
Nguyen Hoang Chung*, Nguyen Ngpc Gidu**
T O M TAT
Bdi viet nghien cuu cdc nhdn to dnh huang den nhan thuc dao due nghe nghiep cua sinh vien chuyen ngdnh ke toan truang dai hpc Kinh te - Ky thuat Binh Duong trong cuoc cdch mang cong nghiep 4.0. Nghien cuu dd tien hdnh khdo sdt cdc sinh vien chuyen ngdnh ki todn tai trudng Dai hoc Kinh ti - Ky thuat Binh Duang Mot vai so mdu hap le Id 242 mau. Kit qud nghien cuu cho thdy Trinh do chuyen mon, Ky ndng ung dung cong nghi, Moi truang hoc tap la 03 nhdn to dnh huong den nhdn thuc dao due nghe nghiep cua sinh vien. Tir do, nghien cim de xudt mot so gidi phdp nhdm ndng cao nhan thuc vi dao dice nghi nghiep cua sinh vien chuyen ngdnh ki todn.
Tix Idida: dao dice, dao due nghe nghiep, cdch mang cong nghiep 4.0.
PROFESSIONAL ETHICS OF ACCOUTING STUDENTS IN T H E F O U R T H INDUSTRIAL REVOLUTION: T H E EVIDENCE AT BINH DUONG
ECONOMICS & T E C H N O L O G Y UNIVERSITY ABSTRACTS
The study researches the factors that affect the awareness of student's professional ethics at Binh Duong Economics and Technology University (BETXJ) in the Fourth Industrial Revolution. The study surveys students majoring in accounting at BETU with a valid sample of 242 samples. Research results show that professional qualifications, technology application skills, learning environment are three factors that affect students' awareness of professional ethics. Then, the study suggests some solutions to raise awareness of professional ethics of accounting students.
Keywords: morality, professional ethics, the Fourth Industrial Revolution.
1. DAT VAN B E
The ki 21 - Ki nguyen sd da dugc bat dau chinh eho nhidu nha kinJi doanh. Hau qua eiia nd bang sir sup dd hang loat eua cae cdng ty ma mot ddi vdi nghd ke toan la vd cimg nghidm trpng.
trong nhiing nguyen nhan dd cd lidn quan ddn Cac vu be bdi cua kd toan chuyen nghiep da hoat dgng gian lan trong kd toan. Nhimg thlt xay ra k h i p nai trdn the gidi dan dan dugc khai bai nay da gay ra nhung tdn that nang nd vd tai quat ra trudc mat cdng ddng doanh nghiep qudc
* TS. Gidng vien Trudng Bai hoc Thu Ddu Mot, DT: 0906.672.588, Email: [email protected] vn:
" ThS. GV. Trucmg Dai hoc Binh Duong. DT: 038 4745.855
Tap chi Kinh t^ - Ky thuat
te. Dau tien, phai noi den cong ty Enron dugc thanh lap vao nam 1985 tai Houston, Texas.
Eruon la mot trong nhung cong ty dien hang 6hu the gioi, khi tu nhien, giay, hot gi4y va cong ty truyen thong su dung 22.000 ngan nguoi. Enron da danh mat danh tieng ciia chinh minh vi gian lan ke toan vao nam 2001, voi cao buoc la cac khoan ncf ciia cong ty da bi che giau va Igi nhuan bi khai khong hon 1 ty do la. Cac vu be boi ke toan khong chi dimg lai o cac cong ty cua My ma ngay o Nhat Ban - mot dat nude vol cac Bg luat nghiem khac - ciing da timg xay ra vu gian lan ke toan gay nen chan dpng Ion nhat trong lich sir ciia dat nuoc Nhat. Do chinh la Doanh nghiep Kanebo - Mot doanh nghiep det may va my phim khong 16 ciia nuoc Nhat dugc thatih lap vao nam 1887. Nam 2003, mot gian lan kd toan ldm da dugc tiSt 15 voi cao buoc thoi phdng loi nhuan hon 2 ty USD trong vong 5 nam. Cdn rit nhilu be bdi ke toan ngay cang dugc phanh phuihgn...
Ci Viet Nam, viec gian lan trong ke toan ciing la mot vkn dd vd cung nhay cam. Nhieu nguyen do dugc dua ra de ly giai cho van de tren. Trong do, nhiiu nha nghien ciiu cd quan diem vd nhan thiic dao dire nghd nghiep cua sinh vidn chuydn nganh kd toan cd anh hudng manh me ddn dao dire nghd nghiep sau khi di lam. Chmh vi vay, nghidn cim nay nhSm xac dinh nhiing nhan td anh hudng ddn nhan thiic dao diic nghe nghiep ciia sinh vidn chuyen nganh kd toan.
2. MO HINH NGHIEN CUtI
Mot sd nghien cira cd lien quan da chi ra nhidu nhan td anh hudng ddn nhan thiic dao diic nghd nghiep ndi chung va dao diic nghd nghiep kd toan ndi ridng. Theo nghien ciiu ciia Hashem Nikoomarara va cdng su (2013) cung dua ra mot nghidn cira vd mire do tac dong cua cac nhan td ddn vide ra quydt dinh dao diic ciia ke toan, dugc mo ta vdi cac nhan td nhu: gidi tinh, tudi tac, trinh do hoc vln, kinh nghidm lam vide. Ket qua nghidn ciiu da chi ra ring la nhan thirc dao diie nghd nghiep kd toan khdng bi anh hirdng bdi nhan td gidi tinh va kinh nghiem lam vide; nhan
td tudi tac va trinh dp hpc vin thi cd sv tac dpng len quydt dinh dao diic nghd nghiep ke toan.
Kokthunarinan va cgng su (2016) da dua ra cac nhan td anh hudng ddn dao dire nghe nghe kd toan CM thd la: dao due kd toan, gian lan, quan ly thu nh4p, mdi hudng, van hda, khda hgc dao due va gidi tinh. Trong dd, bidn gian l$n cd gia tri anh hudng manh me tdi bien phy thudc dong thdi eae bidn mdi hirdng, van hda va gidi tmh cung tae dpng ddn nhjn thiic ve dao diic nghe nghiep. Vd bidn quan ly thu nhap va khda hoc dao diic, theo sd Ueu cho thiy khdng gay anh hudng manh ddn dao diic nghe nghiep.
Alberto J. Costa va cdng su (2016) nghien eim vd cac ydu id anh hudng den dao diic nghe nghiep kd toan. Muc dich cua nghidn ciiu nay la kidm tea nhan thiic dao diic eua sinh vien kd toan va phan tieh sut anh hudng eua mdt s6 ydu td ca nhan (Gidi tinh, tudi tac, kinh nghidm lam viec va tham du khda hgc vd dag dire) cd the anh hudng ddn qua hnnh ra quydt dinh dao due cila hg. Su tac ddng cua cac ydu td tdi dao due kd toan: gidi tinh khdng cd anh hudng ro rang, khda hpc dao diie ciing khdng cd anh hudng;
rieng ydu td mdi tac va kinh nghidm lam vide co iinh hudng tdi dao dire kd toan.
Alexandre Andre Fell va cdng su (2017) da cd mpt nghien cim nham muc dich danh gia va hidu nhan thirc cua sinh vidn vd d^o dire nghe nghiep, xem xet cac bien can thidp lidn quan den cae ydu td ridng le. Ket qua eua nghien cim cho thiy ydu td gidi tinh: nir gidi se man thu nghidm ngat cac tieu chuan dao diic hon nam gidi, yeu td tudi tae ciing cd su tie dgng ddn phan xet dao diic, ydu id tdn giao dugc minh chiing ro rang c6 su tac ddng manh me ddn dao diic nghd nghiep vi nhimg ngudi ed tin nguSng tdn giao se co cam giac tdi Idi vdi tin nguong cua minh ndu vi pham dao due nghd nghiep. Theo sd lieu nghidn ciiu, nhimg smh vien ed kinh nghiem lam vide frong linh vuc kd toan - tai chinh se cd cam kdt dao ditc Ion hgn. Vide tham gia cac khda hgc dao diic se khidn smh vidn cd thai dd dao diic tdt
Dao disc nghe nghiep cua sinh vien chuyen ngdnh ketodn trong cuoc cdch mang...
hon. Ydu td dan tgc va trmh dp hpc van cung cd ddng thdi cimg vdi vide thao luan vdi 10 chuydn anh hudng ddn phan xdt dao diic. gia vd kinh td, luat, quan tri va can bp nha nude.
Tren ca sd cac nghidn ciiu cd lien quan, Tac gia dd xuat ra mo hinh nghidn eiiu (Hinh 1).
Hinh 1: Mo hinh nghien cihi di xudt Trinh do chuyen mon
Ky ndng ung dung cong nghi Lien tuang thuong hiiu Trong md hinh nghien ciiu dd xuat, cac nhan td anh hudng den nhan thiic dao diie nghd nghiep kd toan dugc chia lam 03 nhdm nhSn td chinh, dd la:
• Trinh d^ chuyen mon (4 bien quan sdt):
bao gdm kien thiie ehuyen mon; ky nang nghd nghiep kd toan; khda hpc dao diic; kidn thiic phap luat, chd dp kd toan.
• Ky nang mtg dung cong nghe (4 biin quan sdt): bao gdm cap nhat ky nang sir dyng cae cdng ngh? hidn dai vao edng vide, phuong thiie sii dung edng nghd hidn dai dung muc dich, khdng lam dung edng nghd ky thuJit hien dai, khdng idy edng nghd hien dai dd thu nghidm eae nghiep v\i quan trgng.
• Moi tru&ng hpc tap (3 biin quan sdt):
bao gdm gia dinh va bgn be, thay cd cd anh hudng Idn trong vi?c hge hdi dao diic.
3. PHirONG PHAP NGHIEN ClTU Phuang phap nghien eim dinh tinh va dinh lugng dugc thuc hien trong nghidn ciiu nay. Tir md hinh nghidn ciiu dd xudt sau khi tham khao tai li?u qudc td, nghidn ciiu dinh tinh dugc thuc hidn thdng qua vi?c thao luan vdi 10 chuyen gia trong cac ITnh w e lien quan, nham didu ehinh md hinh cho phii hop vdi dac thu cua khdng gian nghidn ciiu tai trudng dai hpe Kinh td - Ky thuat Binh Duong. Vi?e thao luan nay cung nhim phat hidn cac sai sdt trong bang cau hdi va kidm tra thang do.
Bang eau hdi gdm 11 nhan td, trong dd 4 ydu td thudc vd trinh dp chuydn mdn, 4 ydu td vd ky nang img dung cdng nghd, 3 ydu td cua Mdi
trudng hpc t^p. Mdi ydu td anh hudng ddn dao diic nghd nghiep dugc do ludng thdng qua mire dp anh hudng dua trdn thang do Likert 5 miie dp nhu sau; 1- Hoan toan khdng ddng y; 2- Khdng ddng y; 3- Khdng y kidn; 4- Ddng y; 5- Hoan toan ddng y.
Nghidn ciru chinh thiic dugc thue hidn vdi eae sinh vidn ehuyen nganh kd toan tai trudng dai hge Thu Dau Mdt. Kdt qua thu vd sau khi loai cac bang khao sat khdng dat yeu ciu la 8 bang. Cae bang khao sat khdng hgp Id la; ngudi tham gia khdng tra Idi hdt ydu chi, hoac tra Idi khdng hgp ly mau thuln giiia cae y tra loi. Con sd mau trdn dam bao quy tie trong xac dinh co mau la kich thudc mlu it nhat bang 4 hoac 5 lan sd bidn trong phan tich nhan td (Hoang Trgng
& Chu Nguydn Mgng Ngpc, 2008 ). Kich thudc mau can thidt tdi thidu la 11 x 5 = 55 mau. Vay sd lugng mau trong nghidn ciiu la chap nhan dugc. Dii lieu sau khi thu thap se duge tien hanh ma hda, nhap dii lieu vao chuong trinh phan tich sd lieu thdng kd SPSS 20.
4. THONG TIN MAU NGHIEN CUtJ Nghidn ciiu da tien hanh khao sat sinh vidn chuydn nganh ke toan, do dd thdng tin thu thap dupe vd mire dd anh hudng ciia cac nhan td den dao diic nghd nghiep kd toan la khach quan va cd y nghTa. Kdt qua thdng kd eho thay dp tudi khao sat dao ddng tir 20 ddn 24 tudi, ddi tugng khao sat la nii chiem 75,6% trong tdng sd lugng khao sat.
5. KET QUA VA THAO LUAN
He sd tin eay Cronbach's Alpha dugc sir dung de danh gia dp tin cay ciia thang do, day
Tap chi K i n h t ^ - K y t h i i # t
la phep kidm djnh thdng kd dd kidm tra xem thang do eiing mdt khai niem hay khdng. Theo Hoang Trgng va Chu Nguydn Mdng Nggc (2008) va Nunnally & Bumstein (1994), he sd Cronbach's Alpha cd gia tri 0.7 < a < 0.95 dugc danh gia la tdt.
He sd tuang quan bien - tdng la he sd tuong quan eua mdt bidn vdi diem trung binh eua cac bidn khae trong mot thang do, he sd nay cang cao
thi su tuang quan cua bien nay vdi cae bidn khae cang cao. Theo Nuimally & Bumstein (1994), cac he sd ed tuong quan bidn - tdng nhd ban 0.3 cd thd dugc coi la bidn loai bd khdi thang do.
Trong nghien eiiu nay, he sd Cronbach's Alpha eua cae bidn ddu cd gia tri xip xi 0.8 chiing to day la mdt thang do tdt, va cac bien ddu cd he sd tirong quan bidn - tdng nhd nhat ddu Idn ban 0,3 cho thay cae bidn deu duge chap nhan.
Bang 1: He so Cronbach's Alpha cua cdc biin
STT 1 2 3
Thang do Trinh do hpe van Ky nang img dung cdng nghd
Mdi trudng hpc tap
So biin quan sat
4 4 3
Cronbach's Alpha 0.849 0.847 0.858
HI so tinmg quan biin - tong nho nhSt
0.664 0.604 0.650
Phan tieh nhan td kham pha (Exploit factor Analysis — EFA) dugc thuc hien nham danh gia gia tri hoi tu va gia tri phan bidt eiia thang do.
Theo ydu eau, he so KMO (Kaiser-Mayer-Olkin)
> 0.5 va mire y nghTa cua kidm dinh Bartlett <
0.05; He sd tai nhan td (Factor loading) > 0.5;
Tdng phuang sai trich > 50%; He sd Eigenvalue
> 1 thi bien mdi duge chap nhan.
Tac gia tidn hanh phan tich nhan td kham pha (EFA) va didu chinh md hinh nghien eiiu
Nguon: Phan tich cua tac gia theo kdt qua EFA. He sd KMO - 0.768 nen EFA phii hgp vdi du lieu va thdng kd Chi-Square cua kidm dinh Bartlett dat gia tri 2447.586 vdi miic y nghia 0.000; do vay eae bidn quan sat cd tugng quan vdi nhau xet tren pham vi tdng thd; Phuang sai trich dugc la 70,124% bidn thidn eua dii lieu, tai he sd Eigenvalue = 1.445. Do vay, cae thang do nit ra la chap nhan duge.
Dieu ehinh md hinh theo kdt qua EFA nhu trong Bang 2.
Bang 2: Kit qud phan tich nhdn to khdm phd EFA NhSn t6
CM Trinh dp
chuydn mdn (4 nhan
td) CN Ky nang img dung cdng nghe (4 nhan
td)
Ma bien CM2 CM, CM3 CM4 CN2 CN, CN3 CN4
Bien quan sat
Nen cd cac khoa hgc dao due nghe nghiep ke toan danh cho sinh vien Ky nang nghd nghiep kd toan cang tdt thi kha nang sai sdt trong qua trinh hanh nghe cang thap
Kien thirc chuyen mon cang cao thi sinh vien cd nhan thuc ve dao dire nghe nghiep cang cao
Neu CO hidu biet nhidu vd phap luat, thi cac kd toan se tranh dugc viec vi pham dao dire nghd nghiep ke toan.
Phuong thirc sir dung cong nghd hidn dai diing muc dich
Cap nhat thudng xuydn ky nang su dung cac cdng nghe hien dai vao cdng vide tranh duoc cac sai sdt thu cong
Khdng lam dung cdng nghd ky thuat hien dai
Khdng liy cdng nghd hien dai dd thir nghiem cac nghiep vu quan trgng He sd tai
0827 0.817 0.800 0.800 0.837 0.820 0.798 0.789
Dao disc nghe nghiep cda sinh vien chuyen nganh ketodn trong cuoc each mgng...
MT Mdi trudng hgc tap (3 nhan td)
M T l MT3 MT2
Nen cd cae khda hgc dao diic nghd nghiep kd toan danh eho sinh vien Ky nang nghd nghi|p ke toan cang tdt thi kha nang sai sdt trong qua trinh hanh nghe eang thap
Trinh dp hpc van cang cao thi con ngudi cd nhan thue vd dao due nghd nghiep cang cao
0.901 0.894 0.750
Ap dung phuang phap hdi quy da bien dd kidm dinh cac gia thuyet nghien ciiu va thue hidn do ludng miic dg quan trgng cac nhan td tae dpng, vdi gia thuydt H^; bien phy thudc khdng cd su lidn he tuydn tinh vdi eae bien dpc lap; va cac gia thuydt H^ - H3 lan lugt la:
• H,: Anh hudng cua trinh do hpc van cang cao thi nhan thiie ve d^o diic nghd kd toan cang cao.
• Hj! Anh hudng eua ky nang ling dung cdng nghe cang cao thi nhan thiic vd dao diic nghd nghidp ke toan cang cao.
• Hy Anh hudng eua mdi trudng hge tap cang cao thi nhgn thiic vd dao diic nghd nghiep kd toan eang cao.
Nguon: Phan tich cua tde gid He sd xac dinh R^ dd danh gia miic do phii hgp eua md hinh nghidn ciiu vdi didu kidn R^
> 0.6. Ket qua hdi quy tuydn tinh da bidn cho thay he sd xac dinh R^> 0.6. Kdt qua hdi quy tuydn tinh da bidn cho thay he sd xac dinh R^
la 0.631 va R^ didu chinh la 0.592. NghTa la md hinh tuydn tinh da xay dimg phu hgp vdi dii lieu ddn 59,2%. Kidm tra hidn tugng tuang quan vdi he sd Durbin-Watson (1<1.914<3); gia tri thdng ke F dat gia tri 38.971 dugc tinh tir gia tri R-Square cua md hinh day du, tai mire y nghia Sig ^ 0.000; kidm tra hidn tuong da cdng tuyen cua md hinh bang he sd phdng dai phuang sai VIF = 1.253 < 10. Nhu vay, md hinh hdi quy tuydn tinh da bidn dua ra la phii hgp vdi md hinh va dii lieu nghidn cim (Xem bang 3).
Mo hinh 1
R .581'
Bang 3: Sa luac md hinh hoi quy da bien R Square
.631
Adjusted R Square .592
Std. Error of the Estimate 4.724
Durbin-Watson 1.914
Kdt qua phan tich hdi quy duge trinh bay trong bang 4. Tii bang nay, cd thd thSy tac gia se loai di nhan td Tin ngudng (P > 0.05). Ddng thdi, 5 nhan td cdn lai ddu tac ddng duang (he sd
Nguon: Phan tich cua tac gid Beta duang) den nhan thiic dao dire nghd nghiep kd toan. Nghia la do tin eay 95% thi an toan khi bae bd H^. Do dd cd the ket luan rang cac gia thuydt H,, H^, Hj duge chap nhan.
Bang 4: Cdc thong so trong phuong trinh hoi quy
Biin (Constant)
CM (XI) CN (X2) MT (X3)
H$ s6 chira chuSn hda B
0.214 0.193 0.208 0.325
Std. Error 0.263 0.041 0.04 0.049
H^ so chuan hoa Beta
0.234 0.266 0.33
Sig.
0.418 0.000 0.000 0.000
VIF
1.178 1.253 1.196 Ngudn: Phan tich cua tde gid
Tap chi Kinh tg - Ky thu|it
Phuoiig trinh hdi quy cd dang nhu sau:
r= 0.214 + 0.193X1 + 0.208X2 + 0.325X3 Nhu vay, cd thd thiy nhan td X3 (Mdi trudng hgc tap) cd tac ddng ldm nhit ddn nhan thirc dao dire nghd nghidp kd toan cua sinh vidn, tidp theo la nhan td X2 (Ky nang ling dung cdng nghd), ridng nhan td XI (Trinh dp chuydn mdn) cd tae ddng it hon ddn nhan thiic dao dire nghd nghidp kd toan cua sinh vien.
6. KET LUAN
Dua vao vide kidm dinh thang do va phSn tich nhan td kham pha (EFA), nghidn ciiu da xac dinh dugc 3 nhdm nhan td cu thd anh hudng ddn nhan thirc dao dire nghd nghidp eiia sinh vidn chuydn nganh kd toan tai trudng dai hgc Kinh td - Ky thuat Binh Duong. Dd la cac nhan td:
Trinh dp chuydn mdn, Ky nang img dung cdng nghe, Mdi trudng hpc tap. Thang do dugc kidm dinh va dap img cac yeu cau vd gia tri, do tin cay va su phii hgp cua md hinh. Nhu vay, nghien ciiu da xac dinh dugc 11 nhan td anh hudng, cae bidn ndi trdn dugc phan lam 3 nhdm.
Trong sd 3 nhdm nhan td trdn, anh hudng Idn nhat den nhan thirc cua sinh vien la Mdi
frudng hge tap, tiep theo la Ky nang tog ''""8 edng nghd va nhan td Trinh dp chuyen mdn co tac ddng it hgn ddn nhjn thiic dao diic nghe nghiep kd toan cua sinh vien.
Dd nang cao nhan thiic dao diic nghd nghidp cua sinh vidn chuyen nganh ke toan tai trudng dai hgc Kinh td - Ky thuat Binh Duong frong thdi dai cdng nghe 4.0, tac gia dd xuat mot so giai phap nhu sau: sinh vien se hinh thanh cac tu duy nhan thiic thdng qua sir tidp xiic vdi cac su kidn, su vat, hidn tugng gay anh hudng den tu duy. Chinh vi thd, vide dua vao chuong ttnh giang day cae khda hgc dao dire se rat hfiu ich bao gdm cae khia canh vd dao dire trong nghe ke toan ciing nhu tap trung vao cae quy tac img xii chuydn nghidp. Bdn canh dd, thudng xuyen cd cac Idp ky nang dag tao ve each thiie img dung dung va hgp ly cac cong nghd hien dai phuc vu cho kd toan. Day cd thd la hinh thiic ciia mdt khda hpc biit huge ddi vdi chuydn nganh ke toan. Ddng thdi, bd sung cac kien thirc co ban ve phap luat lidn quan ddn nganh nghd kd toan cho sinh vidn, md cac khda ky nang vd ling xu nai lam vide va each xir ly cac tinh hudng trai dao nghd nghiep kd toan trong tuong lai.
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Bao ddc nghe nghiip cda sinh vien chuyen nganh ketodn ttong cuoc cdch mgng...
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