TAP CHl CQNG THtfQNG
MO HINH Y THLfC DOANH NGHIEP VA KIEM SOAT NOI BO HlJCfNG DEN HANH VI DAO DlfC KINH DOANH d CAC
DOANH NGHIEP TAI VIET NAM
• TL/ THANH HOAI - NGUYEN PHONG NGUYEN
lOM TAT:
Dffa U-en l\ thuyet trao ddi xa hpi, ly thuyel hdp phdp cung viec due ket iff cdc nghien cffu trffdc. nghien cffu na\ ban luan ve sff ldc ddng cua y thffc doanh nghiSp va sff hffu hieu cua kiem sodt ndi bd (KSNBl de'n hanh vi dao dffc kinh doanh cua cdc doanh nghiep tai Viet Nam. Trong nghien cffu nay. nhdm ldc gia cung cap nhffng khai niem lien quan de'n y thffc doanh nghiep. sff hffu bieu cua KSNB va hanh \1 dao dffc kinh doanh. Dong thdi, viec he Ihd'ng hda cac l\ thu\e'i lien quan de'n nghien cffu ciing nhff sff ke't nd'i ciia chung se la cdsd cho nhdm lac gia dffa ra md hinh \ a cac gia ihuye't ve sff anh hffdng cua y thffc doanh nghiep va sff hffu hieu cua KSNB de'n hanh vi dao dffc kinh doanh. Kel qua kiem dinh md hlnh va edc gla thuye't b3ng mdi nghien cffu khde trong tffdng lai cd the se dem lal nhffng ham y quan tri cho cac nh^ quan ly nhSm nang cao y thffc doanh nghiep, gia tang sff hffu hieu cua KSNB, tffdd ed lhe eai thien hanh vi dao dffc kinh doanh ciing nhff dem lai kel qua hoaldgng kinh doanh (KQHDKD) lot hdn cho cac doanh nghiep.
Tii khoa: Y thffc doanh nghiep, kiem .soai noi bg, ke't qua kinh doanh, dao dClc kinh doanh.
1. .So" [ffdc ^e >' thli'c doanh nghiep. he thd'ng kiem scat ngi bg ^a hanb ^i dao du'c kinh doanh
/./. 1' thdc doanh nghiep
Hicn na> tren the'gidi cung nhff tai Viet \'am.
e.ic ddng nghien cffu ve \ thffc doanh nghiep dang r,\i dffde quan Iam. Nhffng nghien cffu khdm pha
\ c e.ic nhan id lac ddng den >' ihffc cua doanh iighiOp CLing da ehi ra rang \ thffe doanh nghiep la COI ngudn Clia e.ic hanli \i trong doanh nghiep.
irong do bao gdm ea hanh \i quan in \a hanh \1 dao dffi. kmh Joanh.
(.1 \*ici N.iiii ehi mdl ^d it lufdng kinh d(tanh. \ i du nhff- PACI . PI 1 1.1.1 men khai ^ae ehifdni: innh
\a cac hoat dgng lien quan den y thffc (mindfulness) dffa tren nen lang khoa hoc. nh^m phdt trien nang lffc lanh dao. nang cao hieu qu3 cdng viec va cha't Iffdng cudc sd'ng ciia cdc ca nhan va td chffc tai Viet Nam (PACE. 2020). Ngoai ra, nghien cffu cua Le va Trieu (2014) ciing cho tha'y J ihffc cd the dffdc sffdung nhdm iang cffdng sff hanh phue, sff tap trung. kha nang ke'i nd'i va glai toa Iram cam cua gidi tre d Viet Nam. \'a\ cd the nguy rdng. y thffc doanh nghiep cuni: ,c phan nao giiip cho cde cd nhan cua doanh ngh nd rdng sff ki^'i ndi. thuc day boan thanh cdng \ int each nhanh chdng va hieu qua.
94 So 3^ Thdng 2/2020
QUANIRI-IIUANIV
Ben canh do. viec >' thffc doanh nghiep lien quan mat thiet de'n hanh vi ciia nhii quan tri cung dffa den nhffng quan diem trai chieu, cd quan diem cho rdng: Cac nha quan tri luon neu cao tinh than dinh hffdng vi cd ddng. xem nhe cac hanh vi cd lien quan de'n cdng dong. Con nhdm dd'i lap Iai cho rdng: Da sd'cac nhii quan tri deu chii y xem trong cac irach nhiem dd'i vdi xa hdi hdn la cac ldi ich khde. Viec nha quan tri thed khuynh hffdng nao la phu hdp chffa the' dffa ra ket luan cud'i cung nhffng eiing lam cho y thffc doanh nghiep dffdc the hienrd rang hdn.
Y thffc doanh nghiep khdng chi ddng vai trd chu dao trong tie'n trinh hoat ddng ciia doanh nghiep ma cdn dffdc thffc hien irong nhieu hiep hdi nhdm khdng dinh vai trd to ldn cua nd. Trong thffc te, y thffc doanh nghiep giup cho ban lanh dao va nhan vien Clia id chffc cd the thuyen giam cang thang, dp che kiel sffc tai ndi lam viec. Tff dd, tap irung linh than, kich thich tff duy sang tao de cai thien giao lie'p va Idng nSng sua'l.
1.2. Sfi hiiu hi^ii ciia kiem sodt ndi hd He thd'ng KSNB ma cdc doanh nghiep dang van Iiiinh hien nay dffdc xem la mgt he ihd'ng cdc chinh sach, quy trinh, thii luc ma doanh nghiep da xay dffng. Thdng qua dd, doanh nghiep cd the kiem soat cdc hoat ddng dang dien ra ben trong ddn vi minh. KSNB cung lii cdng cu hd trd cho cdc nhii qutin ly trdng viec quSn tri rui ro, dam bao doanh nghiep dat dffdc ke't qua td'i ffu tren ca 3 phffdng dien: Hoat ddng, bdo cao lai chinh va tuan thii (COSO, 2013).
Jokipii (2010) cho rang. KSNB liiTu hieu chfnh la dam bao hieu qua hoat dgng, dd tin cay ciia ihdng tm ke' loan va sff tuan thu luat phdp hien hanh. Do dd. cac doanh nghiep can phai van hanh mgt he Ihdng KSNB day dii nham guip cho KSNB phal huy dffdc tinh hffu hieu cua nd. Tuy nhien, Iheo khudn mau COSO, nhu cau KSNB la thay doi tiiy Iheo dac diem cua cac doanh nghiep va mdi doanh nghiep phai xac dinh mdt ca'u tnic KSNB phu hdp nha't dffa tren cac ddc diem ciia minh. Vi
\ay, cac doanh nghiep can xem xet ky cang cdc ddc diem a'y de xay dffng mgt he thd'ng KSNB td'i u^ Irong dieu kien mdi trffdng kinh doanh bie'n dgng nhff hien nay.
Tuy nhien, theo sff tim hieu cua nhdm tac gia thi cdc nghien cu\i d Viet Nam cho thii'y tinh hu\i hieu cua KSNB la mot van de dang dffdc quan tam khi
hau he't cac doanh nghiep deu chffa van hanh KSNB cd hieu qua {T. T. Nguyen L'C Bui. 2018).
KSNB d cac doanh nghiep tai Viet Nam vin dang con kha ldng teo va can phai dffdc cai thien (Xuan- Quang & Zhdng-Xin. 2013). Dac biet, trong bd'i canh cac doanh nghiep Viet Nam ngay cang chiu nhieu ap lffc tang cffdng cac boat ddng quan ffi cdng ty cung nhff trdch nhiem \a hdi doanh nghiep (TNXHDN) (M. Ngu>en va cdng sff, 2018). Tffdd cho ihay, sff hffu hieu ciia KSNB lal cac doanh nghiep Viet Nam la ra't quan U-ong va can dffdc dau tff hdn nffa.
L3, Hdnh vi dgo ddc kinh doanh Mgt nghien cffu gan day ciia Quan (2014) da tien hanh do Iffdng khai niem dao dffc kinh doanh da cd phat hien khd ly ihu ia ngffdi Viet irffdng thanh tre tudi dat diem dao dffc kinh doanh ca nhan cao hdn ngffdi Idn tudi. nhffng ngffdi cd kinh nghiem quan li cd diem thii'p hdn nhffng ngffdi khdng cd kinh nghiem quan ly va ngffdi chffa tffng bie't de'n cac quy ta'c, chuan mffc ffng xff lhi cd diem cao hdn ngffdi da bie't. Ro rang rdng, xu hffdng ve dao dffc kinh doanh kem di khi do tudi va kinh nghtem quan ly ngay cang tang len,
Ben canh dd, Nguyen va cdng sff (2015) cung cho Iha'y kinh nghiem ciia cac nha quan tri cung khdng the la giai phdp kha quan de tang cffdng cdc quye't dinh cd dao dffc ciia doanh nghiep d Viet Nam. Dieu nay cbo tha'y viec phai lim ra nhflng nguyen nhan tac ddng de'n hanh vi dao dffc kinh doanh d cac doanh nghiep Viet Nam, dac biet d cap dd quan 1> doanh nghiep la rii't can thie't.
Nguyen (2011), trong mgi nghien cffu ve van hda dao dffc Clia doanh nhan Viet Nam da thu thap Ihdng tin ve dao dffc kinh doanh va TNXHDN da cd mdt sd' nhan dmh sau: Thff nha't, cac doanh nghiep Viet Nam bat dau nhan thffc dao dffc kmh doanh trong bd'i canh hdi nhap, tuy nhien sff hieu bie't ve va'n de quy tac ffng xff trong dao dffc kinh doanh ciia ho cdn khd han che. Thff hai, he thd'ng the che va phap luat cdn chffa thffc sff nghiem minh nen viec kinh doanh cd dao dffc chffa phat huy hieu qua kinh doanh tffc thi. Them nffa, kinh doanh cd dao dffc tham chi cdn lam giam sffc canh tranh ciia doanh nghiep cd dao dffc vi eac ddi thii Clia ho dang bd qua van de dao dffc de chen ep hg.
Tuy nhien. mdt trong nhffng phal hien cua nghien cffu na\ dd la v ihffc ve dao dffc kinh doanh
So 3 - T h a n g 2/2020 95
TAP c i i CONG TIUONC
(ethical mindfulnessi cua cac doanh nghiep Viei Nam \ an cdn chffa cao.
N>za\ na\. cac boat ddng ihugc %e hanh vidao dffc kmh doanh la chffa dffdc thao luan cdi md va ihffdng \uyen tai N'lei Nam \T \ a \ . cic khdi niem
\ e hanh \ 1 dao dffc kinh doanh la cdn mdi me mdi ddi \di nhieu ngffdi Niet Nam. mac dii ai trong mdi chung ta cung da dffdc day \ e eae nguyen ldc dao dffc tff tbdi nien thie'u. \ d i dai da so ngffdi Viet Nam, dao dffc chi ddn gian la cd Idng ddi td't vdi ngffdi khac. luan thu luat phap va quy dinh. Cdn cac van de nhff. dao dffc ngffdi lieu dimg. TNX- HDN. bao \ e mdl trffdng \a tinh ben \flng ihi khdng dffdc thao luan da\ dii hodc thffc hien nghiem tuc (Pham va cgng sff. 2015).
Glang va cgng sff (2012) cho rang, hanh vi dao dffc kinb doanh d Vici N.tm la \an de quan trgng va can glai qu\et trong bdi canb \ ici N.un la qudc gia cd nen kinh ic' thi trffdng dang chu\en dd'i manh me va phan Idn eac doanh nghiep \'iei Nam dang cd'giing "kinh doanh theo phdp luat'con cac gia tri xa hdi cung nhff dao dffc kinh doanh van cdn kli.i \a la. Nghien cffu Giang va cdng sff (2012) dan ehffng khdng ii c.ic hanh \i thieu dao dffc cua gidi kinh doanh Viei Nam da ddnh mat niem tin Clia \a hdi. dan den hau qua la nen kinh le \ let N.im phat trien kem ben vffng,
Mdl nghien cffu khae ciia Lan (2006). khi nghien cffu \ e dao dffc kinh doanh ciia cdc doanh nghiep iff nhan cung cho ihay danh gia ciia ngffdi dan \ e dao dffc kinh doanh ciia cac chu doanh nghiep iff nhan la khdng dffdc kha quan. tffdd cho ih.i) \an de vi pham dao dffe kinh doanh da gidng len mot hdi ehudng e.inh bao trong giai doan phai tnen kinh ic - \a hgi d \'fei N.uii hien nay. Nghien cu\ieiia Lan 12006) eiing de cap rdng cdc quy dinh, che tai ciia Nh.i nffdc van cdn nhflng khe hd va nhffng didm ehffa phu hdp. tao dieu kien cho van de nay ton tai.
2. \ a i tro Clia y thffc doanh nghiep va sff hffu hieu Clia KSNB trong \iec hinh thanh dao du'c kinh doanh
Theo Lan (20161, mdt trong nhflng nhan td' tac ddng den hanh \i dao dffc kinh doanh dd la \ thffc doanh nghiep. nd eo ngudn gd'c tfl Phat giao va gdp phan tao ra cd che kicm voat ndi tam nhffng ngffdi hoat ddng kinh doanh. Nghien effu ctia Lan (2016l thdng qua nghien cffu ihffe nghiem d Ha Nni eho lh.i\ \ ihffc thdng qua ^ff tff kiem diemci nhan ^a
\ iec thffc hanh nhffng hanh vi ed imh dao dffc c6 the nang cao nghTa \u ciia mgi ngffdi. hoan thidn tinh each cua moi ngffdi dffa tren cdc gia iri cua Phat giao.
Sff gdn ke't giffa > ihffc doanh nghiep va daodilc kinh doanh cung dffdc Hua'n (2014) ling hd khi cho rdng nang cao y thffc tff Phat giao cung gdp phan hinh thanh dao dffc kinh doanh. Qua dd. doanh nghiep cd y thffc se khdng kiem ldi bdng sff I^a dd'i khach hang, bdng sff huy hoai mdl trffdng. hay bdng sff bdc Idt lao dgng.
Cac dong nghien cffu \ e cac nhan td tac dong den y thffc doanh nghiep \ a hiinh vi dao dffc kinh doanh cua doanh nghiep \ i e t Nam cung dffa ra cac cd che kiem soat cac hanh \ 1 dao dffc trong kinh doanh de dinh hffdng doanh nghiep thffc thi cac hoat ddng phu hdp vdi nhffng quy chuan dao diJc cua \a hgi.
Diem qua cac nghien cffu ve sff hffu hieu ciia KSNB. thi nghien cffu cua Huy vd Hoal (2019) da chi ra cac nhan td tac ddng den sff hffu hieu ciia KSNB bao gdm: phong each lanh dao, he tho'ng phdng thu. dao dffc KSNB. Ho Tua'n Vu (20l6)cho rdng, cac nhan id'anh hffdng den sff hflu hieu ciia KSNB tai cdc ngan hang ihffdng mal Viet Nam chinh la cdc thanh phan ca'u thanh nen KSNB.
Dong thdi. KSNB hffu bleu se lam giam thi§'u rui ro va nang cao ndng lffc canh tranh {Nguyen Thj Kim Anh. 2018). Dien hinh la mdl nghien cffu ciia Hoai \ii Nguyen (2019) ve TNXHDN ddng vai tr6 dieu lie'l hoai dgng KSNB nhdm nang cao KQHDKD d cac doanh nghiep Viel Nam. Cac nghien cffu tren deu chi tim bleu ve cdc ye'u to'tac ddng den sff hflu hieu KSNB cung nhffchi dflng lai d Sff cdng hffdng ctia KSNB \a TNXHDN, chffa lim hie'u sff ke't nd'i giffa sff hffu hieu ciia KSNB v&
hanh vi dao dffc kinh doanh ciia doanh nghiep.
Thdng qua tdng ke't cdc nghien cffu trong nffiJc cho den nay chffa cd nghien cffu nao de cap den vai trd, anh hffdng ciia y thffc doanh nghiep va sif hffu hieu cua KSNB de'n hanh vi dao dffc kinh doanh ciia cac doanh nghiep iai Viet Nam. Sff kel nd'i giffa y thffc doanh nghiep. sff hffu hieu cua KSNB va hanh \i dao dflc kinh doanh la cd cds5 trong dieu kien Viet Nam Nn>.m tac gia cho rang cdn tich hdpy thffc doanh nghiep. su" hffu hieu ciia KSNB va banh vi dao dffc kinh dnanh trong mo!
md hinh cu the cung nhff \a> dl • 'not cdche'gi3i thich tac ddng ciia y thffc doanh r _ •. p va sff hiTu
96 So 3 - Thang
QUANTRI-QUANLY
hieu cua KSNB dd'i vdi hanh vidao dffc kinh doanh cOa doanh nghiep Viet Nam.
Cdc nghien cflu ve iffdng tac gifla y thflc doanh nghiep, sff hflu hieu ciia KSNB va hanh vl dao dffc kinh doanh vdn dffdc xem la nhanh nghien cflu cdn ra'l nidi me tren the gidi ndi chung (Thupten, 2019), cung nhff d Viet Nam ndi rieng. Do dd.
nhdm ldc gia nhan thay can thdng qua khao sat Iy thuyel. thu thap va xffly sd'lieu nhdm ddnh gia tac dgng cua y thflc doanh nghiep va sff hffu hieu cua KSNB de'n hanh vi dao dffc kinh doanh ciia doanh nghiep d Viet Nam. Ben canh dd, cung xac dinh ldc ddng Clia y thffc doanh nghiep va sff hflu hieu Clia KSNB de'n hanh vi dao dflc kinh doanh de cd the flng dung dffdc kel qu^ nghien cflu vac viec cat thien ke't qua hoal ddng kinh doanh ciia cac doanh nghiep.
3. Ly thuye't nen tang va md hinh de xua't 3.1. Ly thuyel trao ddi xd hgi (Social exchange Iheory)
Ly thuye't trao ddi xa hgi la nhffng iffdng tac xa hdi trong dd cdc cd nhan tin rang hg se ed dffdc nhflng ldi ich nha'l dinh tfl cdc hanh vi trao doi (Blau, 1964). Theo Iy thuye't trao ddi xa hgi, sff cam kel vc y thffc doanh nghiep hinh thanh khi cac doanh nghiep cam nhan dffdc nhffng tin hieu tich cifc Iff \a hdi vil mdi tnfdng kinh doanh, vi du nhfl:
sff ung hd muc lieu boat ddng, st/cdng bang trong cdc chinh sdch, sff rd rang trong khen thifdng va xfl phat., Theo dd, y thflc doanh nghiep cd the dfldc
\C!ii la mdl trong nhffng tin hieu tich cffe, lam gia liing long lin ciia doanh nghiep trong qud trinh thflc Ihi cdc hiinh vl kinh doanh cd dao dflc
3.2. Ly thuye't hdpphdp (Legitimacy theory):
Ly thuye't hdp phap lien quan den nhan dinh vii gla dinh dffdc tdng qudt hda ma theo dd nhffng hanh ddng cua doanh nghiep dffdc xem la day dii, phu hdp va dung dan, dap ffng dffdc nhflng ky vgng Clia xa hgi (Gray va cgng sff. 1995;
Suchman, 1995). Ly ihuye't hdp phap giai thich ve tac ddng ciia sff hflu hieu ciia KSNB den dao dffc kinh doanh, gdp phan han che nhffng toan linh \a hanh \i vd nhan dao ra't de nay sinh trong ITnh vflc kinh te'. Cdc doanh nghiep dffdi dp life cua luat phdp va cdc ap life chuan tac khac, cd lhe tdng cffdng thi/c hien cdc hoat ddng KSNB mot each chat che nhdm gla tdng TNXHDN, cai Ihien hanh vi kinh doanh va tfl dd cd the phat irien ben vflng (Joshi & Ll. 2016).
3.3. Mo hinh vd gid thuyel nghien cdu de xudl Can cff vac cac l>' thuye't nen ndi iren cung nhff cac lap luan ve vai trd ciia y thffc doanh nghiep va sff hffu hieu cua KSNB trong viec hinh Ihanh dao dffc kmh doanh. nhdm lac gia da de xua'l mdt md hinh nghien cffu nhff Hinh I. bao gdm cac gia thuyet kiem dinh sau nghien cffu de xua't:
H-Gia thuye't 1 (HI): Sff hffu hieu ctia KSNB ldc ddng dffdng de'n hanh vl dao dflc kinh doanh.
+ Gia Ihuye't 2 (H2): Y thflc doanh nghiep tac ddng dieu tie't dffdng cho md'i quan he giffa sff hffu hieu Clia KSNB va hanh vi dao dffc kinh doanh.
Hinti I: Mo hinh nghien c(/u
4. Ket luan
Nghien cflu nay nham gdi y cho cdc nghien cffu kiem dinh tie'p theo de xdc nhan sff phii hdp ciia md hinh va cdc gia thuye't trong bd'i canh Viet Nam. Nghien cffu cung ngu y cho cac doanh nghiep day manh cdng tac truyen thdng, nang cao y thffc trong viec tuan thii cdc quy djnh cua Nha nffdc, cung nhff cac chuan mffc trong boat ddngde lang cffdng thffc hien cdc hanh vi kinh doanh cd dao dffc dd'i vdi xd hdi va cac ben lien quan.
Tac gia lap luan rdng. mgi he thdng KSNB hffu hieu se hanche cdc vipham. gian lan trong td chffc va se lam gia tdng cac boat dgng iheo hffdng cd dao dffc kmh doanh. KSNB hffu hieu thffdng cd xu hffdng xff phat cac hanh vi vl pham dao dffc ciia cac dd'i tffdng hen quan de'n doanh nghiep va gdp phan tdng cffdng cdc hanh vl cd dao dffc kinh doanh. Vdi tinh hinh kinh doanh nhieu bien ddng nhff Viel Nam hien nay. sff anh hffdng ciia y Ihffc doanh nghiep va sff hflu hieu cua KSNB de'n hanh vi dao dflc kinh doanh la can dffdc cac doanh nghiep can trgng xem xet va dffa ra chie'n Iffdc hanh ddng cu the de tfl dd cd the dem lai ldi the canh tranh. cung nhff nang cao KQHDKD •
So 3 - T h o n g 2/2020 97
TAPCliCONGTItTdNG
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Ngay nh^n bai: 24/1/2020
Ngay phan bi$n danh gia va su'a chij'a: 4/2/2020 Ngay chS'p nh^n dang bai: 14/2/2020
Thong tin ldc gid:
1. Tt; THANH HOAI
Khoa Kd'toan, Tru'dng Dai hgc Kinh te'TP. Ho Chi Minh 2. TS. NGUYEN PHONG NGUYEN
Phdng Quan ly khoa hpc - Hcfp tac qud'c te, Trffdng Dai hoc Kinh te'TP. Ho Chf Minh
A MODEL OF CORPORATE MINDFULNESS APflD INTERNAL CONTROL TQJSARDSENHANCING THFTrrmCAL BEHAVIORS
OF VIETNAMESE COMPANIES
• TU THANH HOAI
School of Accounting, University of Economics Ho Ctii Ivlinh City
• Dr, NGUYEN PHONG NGUYEN
Department of l?esearcti Administration - internationai Reiations, University of Economics Ho Ctii Minli City
ABSTRACT:
Based on the social exchange theory, legitimacy theory and previous researches, this study discusses and proposes a model of coiporate mindfulness and internal conn-ol that can manage corporate ethical behaviors. By summarizing the literature reviews about the mindfulnes, the effectiveness of internal control .systems, and the organizational mindfulness, this study proposes relevant testable hypotheses to justify the model in fumre research, which is expected to provide managerial and theoretical implications. This model is expected to enhance the effectiveness of the internal control systems towards improving the ethical mindfulness as well as the business perfonnance of Vietnamese companies.
Keywords: Corporate mindfulness, internal control, business performance, eihical mindfulness
So 3 - Ttiang 2/2020 99
