TAI CHiNH -
N B A N H A N E- BAO HIEM
TAC DONG CUA THAM GIA VAO DlT TOAN NGAN SACH DEN KET QUA CONG VIEC:
VAI TRO CUA KIEN THLfC QUAN TRI CHI PHI VA SlT CAM KET VCfl MUC TIEU DlT TOAN
NGUYEN THI HLfdNG GIANG - NGUYEN PHONG NGUYEN
TOM TAT:
Nghien cttu nay kiem dinh vai trd eua kien thttc quan tri chi phi va stt cam ke't vdi rauc tieu dtt toan trong md'i quan he gitta stt tham gia vao dtt toan ngan sach (DTNS) de'n ke't qua cdng viec (KQCV) cua cae nha quan tri cap trung va cap cd sd d cac doanh nghiep boat ddng tai Viet Nam. Md hinh va cac gia thuye't nghien cttu dttdc kiera dinh bang phan raera SraartPLSS vdi 270 mSu khao sat. Ke't qua nghien cttu cho thay: (1) Stt thara gia vao DTNS cd tac ddng dttdng den KQCV; (2) Cam ke't vdi muc tieu dtt toan ddng vai truyen dan trong md'i quan he gitta stt tham gia vao DTNS de'n KQCV; (3) Kie'n thttc quan tri chi phi mac du khdng ddng vai trd diiu tie't trong md'i quan he gitta stt thara gia vao DTNS va KQCV, nhttng lai tac ddng trttc tie'p de'n KQCV. Nghien cttu nay cung dtta ra mdt so ham y ly thuye't va ham y quan ly.
Tff khoa: Tham gia vao dtt toan ngan sach, cara ke't vdi muc tieu dtt toan, kie'n thttc quan tri cbi phi, ket qua cdng viec.
LGidithi^u
DTNS la mdt trong nhttng ndi dung cd ban cua ke toan quan tri, la cdng cu quan trpng de doanh nghiep hoach dinh, kiem soat ke'hoach d l ra, nhara dat dttdc rauc tieu d l ra (Armstrong va cdng stt, 1996). De hoan thanh dttdc DTNS, can phai cd stt phdi hdp gitta eac phdng ban trong doanh nghiep, vi vay vai trd cua cac nha quan tri cap dttdi trong viec thttc hien DTNS la vd cung quan trpng. Mpt trong nhttng nhan to day raanh hieu qua edng viec trong DTNS cua cac nha quan tri dd la stt thara gia vao DTNS. Cac nghien cttu trttdc diu cho rang khi tang Ctfdng stt tham gia vao DTNS cua cac nha quan tri dtfdi se lam cho hp cd ddng Ittc, tang stt chap nhan, giam stt phan dd'i, dong thdi tang Ittdng trao dd'i
thdng tin, giup hp nara bat dttdc cac thdng tin lien quan de'n cdng viec, ttt do hoan thanh td't cdng viee (Chong & Johnson, 2007; Nouri & Parker, 1998).
Nhan thttc dttdc diiu nay, bai vie't se xera xet cac ye'u to tac ddng de'n rad'i quan he gitta stt thara gia vao DTNS den KQCV. Khi rapt nha quan tri cap dttdi tham gia vao DTNS vdi mdt Ittdng kie'n thttc nhat dinh vl quan tri chi phi se giup cho hp dat dttdc KQCV td't hdn. Dong thdi, khi tham gia vao DTNS, cac nha quan tri cap dttdi cd cd hdi the hien y kie'n cua minh, dttdc lang nghe, chia se thdng tin, nam bat dttdc cdng viec va cam tha'y ttt tin hdn, ttt dd hp chap nhan vdi cac muc tieu va cam ket thttc hien muc tieu nhiiu hdn, nd Ittc hdn de hoan thanh td't cdng viec.
Vi vay, nghien cttu nay thttc hien vdi muc tieu tim
TAP CHi CONG THIftfNG
bieu md'i quan he gitta stt tham gia vao DTNS den KQCV vdi vai trd trung gian cua stt cam ke't vdi muc tieu dtt toan va vai trd diiu tie't cua kie'n thttc quan tri chi phi. Nghien cttu nay thdng qua ly thuye't ky vpng, ly thuye't thie't lap rauc tieu va ly thuye't hieu qua cdng viec de xay dttng rad binb nghien cttu va kiera dinh md hinh nham thttc hien muc tieu ndi trdn.
2. Mo hinh va gia thuyd't nghien cffu
2.1. Mdi quan he giUa sUtham gia vdo DTNS vd KQCV
Theo Brownell (1982), stt thara gia vao DTNS la viec cap dttdi dttdc trao quyin thara gia vao viec lap DTNS va cd anh httdng nha't dinh de'n qua trinb lap DTNS. Can ctt vao ly thuye't ky vpng, Nouri va Parker (1998) cho rang khi thara gia vao xay dttng DTNS, cac nha quan tri nam dttdc cac thdng tin, DTNS dttdc xay dttng sat thttc te hdn, tU dd giup nang cao kha nang hoan thanh DTNS trong tttdng lai. Dong thdi, theo ly thuye't tam ly viec tham gia nay cdn tao ra stt binh dang trong td chttc, giup cho cac nha quan tri cap dttdi gan bd bdn vdi td chttc, hp nd Ittc lam viec nhiiu hdn va cud'i cung KQCV dttdc nang cao. Kren (1992) cung cho rang, khi cac nha quan tri thara gia vao DTNS se giup cho bp cd cd hdi trao ddi cac thdng tin theo chilu dpc, cap dttdi dttdc lang nghe, bp cam tha'y hp dang kiem soat dttdc cdng viec va thuc day tao nen KQCV td't hdn. Ttt do, tac gia dl xua't gia thuyet:
HI: Su tham gia vdo DTNS tdc ddng duang de'n KQCV.
2.2. Vai tro trung gian cda sU cam ket vdi muc tieu dutodn
Khi mdt ngttdi dttdc thara gia xay dttng mdt muc tieu cho ban than rainh thi bp se cd thai dp cha'p nhan ya it phan dd'i hdn so vdi cac rauc tieu dttdc cac dd'i tttdng khac xay dttng, theo ly thuyet thie't lap rauc tieu Locke (1968). Viec tham gia vao DTNS se giup cho nha quan tri cap dttdi cd thai dp chap nhan, hp nhan tha'y dttdc vai trd cua hp trong DTNS vtta xay dttng, vi vay hp cam ke't thttc hien muc tieu dtt toan nay. Locke (1968) cung cho rang hieu qua trttc tiep cua stt thara gia la stt cara ke't dat dttdc. Stt cara ke't vdi muc tieu la stt san sang, co gang he't sttc de dat dttdc rauc tieu, du cho muc tieu cd khd khan (Locke va cdng stt, 1981). Vdi stt quye't tam nay, nhttng nha quan tri cap dttdi se lam viec het sttc minh, ttt do cd dttdc KQCV td't hdn
(Locke & Latham, 1990). Do dd, tac gia de xuatgi^
thuye't sau:
H2: Sa cam ke't vdi muc tieu du todn ddng vai tro trung gian cho mdi quan he giffa su tham gia veto DTNS vd KQCV cua cdc nhd qudn tri.
2.3. Vai tro dieu tiet cua kien thdc qudn tri clii phi
Theo ly thuye't hieu sua't cdng viec, khi cac nha quan tri cd mdt Ittdng kien thttc nhat dinh ve mot ITnh vttc nao dd, cdng viec cua bp trong linh vifc nay se dat dttdc ke't qua td't hdn (Blumberg &
Pringle, 1982). Dong thdi, cac nghien cttu tntdc cung cho rang khi ed mdt van dl can ra quyet dinh, thi nhttng ngttdi cd kie'n thttc vl linh vttc do se ra quye't dinh dung dan hdn (Dearman & Shields, 2001; Spilker, 1995). Nhttng quyet dinh phii hdp hdn se dan de'n mdt KQCV td't hdn. Scully va epng stt (1995) cung cho rang, viec tham gia vao DTNS vdi mdt Ittdng kie'n thttc v l quan tri chi phi con han che' se khie'n cho cae ea nhan dtta ra nhttng quyet dinh thie'u chinh xac, ttt dd keo theo KQCV giam xud'ng. Ngoai ra, Locke va cdng stt (1986) cung cho rang, vdi mdt Ittdng kie'n thttc chtta du, thi viec tham gia vao DTNS se khie'n cho cac ca nhan nay hi qua tai thdng tin, hp cam tha'y bd'i rdi, ttt do difa ra nhttng quye't dinh chtta chinh xac va keo theo KQCV giara sut. Vi vay, tac gia de xuat gia thuyet sau:
H3: Kien thac qudn tri chi phi cd vai trd dieu tiet duang cho mdi quan he giUa sU tham gia vdo DTNS vd KQCV cda cdc nhd qudn tri.
3. Phffcfng phap nghien cihi
Hinh 1: Mo hinh nghien cCfu
Kien thQc quan trj chi phi
Sii thorn gio voo dU toon ngan sach
H2+\
H3+
H1 +
V_
Sii com ket vdi muc tieu
dif toan 358 So 13 - Thang 10/2018
l A l CHINH - NGAN HANG - BAO HIEM
3.1. Mdu vd phuang phdp thu thap ddlieu Dd'i tttdng dttdc khao sat phai la nhttng ca nhan tham gia vao qua trinh xay dttng DTNS, ddng thdi phai la ngttdi ed kinh nghiera trong van d l nay. Dd la nhttng nha quan tri cap trung hoac cap cd sd trong cac doanh nghiep tai Viet Nam. Tinh de'n thang 8 nam 2018, tac gia da gtti khao sat trttc tuyen de'n 4.441 email cua cac dap vien tilra nang, dtfdc thu thap ttt raang xa hdi chuyen nghiep Linkedln. Viec stt dung Linkedln de tao ngudn email phuc vu cho khao sat trttc tuyen da dttdc stt dung kha nhiiu d eac nghien cttu trttdc, vi du nhtt Ouakouak va Ouedraogo (2017) va Nguyen (2018). Phan raera SurveyMonkey dttdc diing de gufi khao sat de'n eac dap vien va quan ly cac eau tra ldi thu dttdc. Ban dau tac gia thu &\i(3c 984 phan hoi. Sau khi loai dap vien khdng dat diiu kien vl chttc vu, kinh nghiera lara viee va kinh nghiem lam dtf toan, loai nhttng cau tra ldi qua nhanh (dttdi 5 phut), tac gia thu dttdc 270 cau tra ldi phu hdp. Ty le phan hdi la 6,08% phu hdp vdi viec khao sat qua email trong diiu kien tai Viet Nam.
3.2. Thang do
Tac gia da chpn lpc va ke thtta cac thang do ttt cac nghien cttu trttdc. Cu the thang do stt thara gia vao DTNS dttdc ke thtta ttt Nouri va Parker (1998).
Thang do ebo stt cara ke't vdi DTNS ke thtta ttt Hollenbeck va epng stt (1989). Kie'n thttc quan tri chi phi cd thang do dttdc ke thtta ttt Agbejule va Saarikoski (2006). Thang do eua bie'n phu thupc KQCV dttdc ke thtta ttt Adler va Reid (2008).
Theo Bang 1, hau he't he sd tai eua cac bien quan sat diu cao hdn ratte chap nhan 0,5 (Hulland, 1999). Tuy nhien, bien quan sat Comrait5 cd he so tai 0,43 tha'p da bi xda bd. Ta't ca he sd tai cua cac bie'n quan sat diu nara trong khoang ttt 0,57 den 0,89, cao hdn ratte chap nhan 0,5 (Hulland, 1999), gia tri t cua cac bie'n nay cung cao hdn 1,96, dat yeu cau de mang gia tri thd'ng ke. Dp tin cay tdng hdp (CR) cua cac bie'n diu ttt 0,89 trd len, phttdng sai trich binh quan (AVE) cd gia tri ttt 9,51 de'n 62,21, cho tha'y cac thang do cd dp tin cay cao. Theo Fornell va Larcker (1981), tac gia danh gia mttc dp phan biet gitta eac bien chinh trong md hinh va tha'y rang can bac hai phttdng sai trich binh quan cua ta't ca cac bien deu cd ttt 0,74 trd len va ldn hdn ta't ca he sd tttdng quan gitta cac bie'n (trong khoang -0,13 de'n 0,61). Hdn ntta, cac he so tttdng quan gitta cac bie'n diu nhd hdn dp tin cay tdng hdp cua cac bie'n (CR), qua dd cho thay, gia tri phan biet cua thang do la dat dttdc.
4. Kg't qua nghi&n cufu va thao luan Bang 1. Thong do va danh gid thang do
H$ so tai Giatnt SuMmgia vao DTNS (CR = 0,91; AVE= 0,62)
Miic dp tham gia cua toi vao viec xay di/ng dil toan la cao
Khi muc tieu dU toan b\ dieu chinh, toi dUpc cap tren giai thich ro rang
Tan suat cac cuoc thao luan ve dU toan vdi cap tren do toi de nghj/de xudng la cao Mile dp anh hudng cua toi doi vdi xay dung dU toan la cao
Tam quan trpng cua toi doi vdi dU toan la cao
Tan suat cac cuoc trao doi lien quan den dii toan do cap tren de nghj/de xUdng la cao
0,80 0,71 0,79 0,89 0,85 0,68
24,38 17,24 28,69 62,21 44,23 14,88 Su cam kei vdi muc tieu du toan (CR= 0,93; AVE = 0,63)
Toi cam ket chac chan theo duoi muc tieu du toan Toi san sang c6' gang het minh de dat muc tieu du toan T6i thuc su r^t quan tam den viec dat dUdc muc tieu du toan T6i se CO rat nhieu icii ich khi dat dupe muc tieu du toan
IWuc tieu du toan khong can phai dieu chinh neu khong co gi bat dn xay ra Toi luon CO gang thuc hi§n cac muc tieu du toan 6§ ra
Viec cong ty yeu cau toi dat muc tieu du toan la dieu hop ly
0,81 0,87 0,89 0,61 Loai 0,83 0,78
27,46 39,99 52,58 11,57 Loai 28,15 25,76
TAP CHi CONG THIfffNG
Mac du muc tieu du toan co the rat kho khan, nhung neu thuc su co gang, t6i c6 the dat dupe mue tieu Toi nghT muc tieu du toan la nhOng mue tieu tot can phai hudng den
H§sotai 0,78 0,74
Giatnt 25,55 12,97 Kien thOc vequan tn chi phf (CR = 0,89; AVE = 0,55)
Toi CO kinh nghiem lam viec ci eac bp phan (ehm traeh ntiiem tren Ipi nhuan dat dUdc) Toi ttiudng lam viee vdi cac bp phan (dupe danh gia tren eO s6 Ipi nhuan dat dUdc) Toi CO nhieu kinh nghiem quan ly ehi phi
Toi quan ly ctii phi bang caeh so sanh chi phi thuc te vdi dU toan Toi thadng kiem tra sU hieu qua eua mpt so khoan chi
Toi quan ly chi phi mpt each rat ehi tiet, ti mi
Toi luon danh gia va so sanh ket qua dat dupe vdi ehi phi bo ra
0,57 0,57 0,82 0,79 0,83 0,77 0,81
10,27 9,51 33,51 24,89 33,07 25,01 30,63 KQCV(CR= 0,93; AVE = 0,58)
Lap k^ hoaeh trong pham vi traeh nhiem eua toi
Phdi hpp cac hoat dpng trong pham vi traeh nhiem eua toi Danh gia cae hoat dpng eua eap dudi
Kiem soat cac van de trong pham vi trach nhiem eua toi Giam sat nhan vien
Tuyen dung va giO ehan nhan vien phu hpp Dam phan
Dai dien eho Ipi fch trong pham vi traeh nhiem eua toi Ket qua edng viec noi ehung.
0,80 0,83 0,79 0,85 0,78 0,61 0,73 0,66 0,78
32,30 36,64 23,83 43,82 25,06 12,48 22,35 9,56 22,61
Ghi chii: AVE: phuang sai trich binh qudn, CR: dp tin cqy tong hop 4.1. Ke't qud kiem dinh gid thuyet
De kiera dinh cac gia thuye't, tac gia stt dung cae he sd , gia tri t va be sd diiu chinh cho bien phu thupc. Ngoai ra, tac gia stt dung he sd SRMR de danh gia ratte dp phii hdp cua md binh. Ket qua thu dttdc ttt SraartPLS3, he sd SRMR cua rad hinh la 0,058, nhd hdn mttc ngu-dng dl xua't 0,08 (Henseler va cdng stt, 2016). Ddng thdi, he sd diiu chinh cua bie'n stt cam ket vdi muc tieu dtt toan va KQCV lan Ittdt la 0,25 va 0,52, cao hdn mttc td'i tbi^u 0,1 (Falk
& Miller, 1992), chttng td md hinh cd dp phii hdp kha cao vdi dtt lieu.
HI dl xua't rang stt tham gia vao DTNS tac ddng dttdng de'n KQCV, theo Hinh 2 cho tha'y gia thuye't nay khdng dttdc stt ung hd. He sd cho dttdng din ttt stt thara gia vao DTNS de'n KQCV cd gia tri la 0,03 va he sd t la 0,60 khdng cd y nghia thd'ng ke. Tuy nhien, dttdng dan ttt stt tham gia vao DTNS de'n
KQCV cdn thdng qua stt cam ket vdi muc tieu dif toan (gia thuye't H2). He sd cho dttdng dan tif sii tham gia vao DTNS de'n stt cara ket vdi muc tieu dii toan la 0,50 dang ke d mttc y nghia thdng ke 1%
(gia tri t = 10,86), ddng thdi he sd cho dttdng din ttt stt cam ke't vdi muc tieu dtt toan den KQCV co gia tri la 0,40 cung dang ke d mttc y nghia thdng ke 1%
(gia tri t = 6,71). Ke't qua phan tich cho thay stf tham gia vao DTNS tac ddng dttdng den KQCV thong qua stt cara ket vdi rauc tieu dtt toan, hay noi each khac, stt cam ke't vdi mue tieu dtt toan dong vai tro trung gian cho md'i quan he gitta stt tham gia vao DTNS vdi KQCV.
H3 d l xua't rang kie'n thttc quan tri chi phi dieu tie't radi quan he gitta stt tham gia vao DTNS va KQCV. Ke't qua phan tich khdng ung hp gia thuyet nay khi he sd eho dttdng dSn ttt kien thttc quan tri chi phi de'n dttdng din gitta stt tham gia vao DTNS 360 So 13 Thang 10/2018
l A l CHiNH - NGAN H A N G - BAO HIEM
Hinh 2: Kiem dmh cac gia thuyet trong mo hinh
( ^"^^
Su tham gia vao du toan ngan sach
Kien thuc quan tri / \ chi phi ' I (+) 1
v^^
-0,03 (0,62)\ 0,03 (0,60)
1 ^'
^ \ ^ 0,50(10,86***) ^
^ y ^ ••^N^;^,40 (6,7 P
I (+) 1
V
0,25 J
Su cam ket vdi muc tieu du toan
- V (+)
"V 0,52 Ket qua cong
viec
Tham nien cong taci 0,07 ( l , 6 2 i , - . ^ N^ -0,02 (0,38) 1
0,06 ( 1 , 2 2 ) ^
(+) )
3
Bang cap \ ^(+) ) Do tuoi
den KQCV cd gia tri la 0,03 va gia tri t la 0,62, khong cd y nghia thd'ng ke. Tuy nhien, khi xem xet ly thuyet hieu sua't cdng viec cua Blumberg va Pringle (1982), tac gia nhan tha'y kie'n thttc ludn la mot trong nhttng ye'u to tac ddng de'n KQCV cua mpt ca nhan. Vi vay, tac gia tie'p tuc xem xet dttdng din trttc tie'p ttt bie'n kie'n thttc quan tri chi phi de'n KQCV. Ket qua cho tha'y he so cho dttdng dan nay CO gia tri la 0,61 dang ke d mttc y nghia thd'ng ke 1% (gia ti t = 16,61) (Hinh 3), cho thay md'i quan he gitta kien thttc quan tri chi phi va KQCV la tdn tai.
4.2. Hdm y vd han che cua nghien cdu
Bai vie't nay cd mdt so hara y ly thuye't sau. Tha Hinh 3: Moi quan he giCfa kien thdc quan in chi phi va KQCV
0,61 (16,61***)
(+) (+)
0,38
Kien thiic quan tri chi phi Ket qua cong viec
nhdt, bai vie't gdp phan rad rdng nhanh nghien cttu trong mang stt tham gia vao DTNS va KQCV d Viet Nam nhtt cac nghien cttu gan day cua tac gia Dinh (2017) va Quang (2018). Tha hai, bai viet cho thafy kie^n thttc quan tri chi phi khdng ddng vai trd
diiu tiet trong rad'i quan he gitta stt tham gia vao DTNS va KQCV d Viet Nam.
Tuy nhien, xet d gdc dp khac, kie'n thttc quan tri chi phi van ddng vai trd tich cttc trong viec gia tang nhan thttc trong cdng viec, tac ddng trttc tie'p de'n KQCV. Ben canh dd, bai vie't eung dtta ra rapt so hara y quan ly. Dau tien, de nang cao KQCV khdng the bd qua cac bien phap tang cttdng stt thara gia DTNS nhtt: tang cttdng cac cuoc hpp, trao ddi vdi cap dttdi v l DTNS, khi cac muc tieu dtt toan bi dieu chinh de hp nam dttdc thdng tin cung nhtt ly do ciia nhttng stt thay ddi nay. Thtt hai, cac nha quan tri can phai cd bien phap tang cttdng vai trd trung gian cua stt cara ke't vdi rauc tieu dtt toan.
Tuy nhien, bai vie't van cdn mdt so ban che' sau.
Tha nhdt, bie'n KQCV cbi dttdc ttt danh gia bdi cac dap vien va khao sat thu thap tai rapt thdi diem, nen cau tra ldi cd the phien dien, chu quan. Thd hai, ke't qua dtt heu phan tich khdng ung hd vai trd diiu tie't cua kien thttc quan tri chi phi, la stt khac biet vdi ke't qua nghien cttu cua Agbejule va Saarikoski (2006). Nguyen nhan cua stt khac biet nay can phai dttdc lam rd bang nghien cttu dinh tinh hep theo vdi dtt lieu d Viet Nam •
TAI LIEU THAM KHAO:
TAP CHi CdNG THirOfNG
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Ngay nhan bai: 12/9/2018
Ngay phan bien danh gia va suTa chu'a: 22/9/2018 Ngay chap nhan dang bai: 2/10/2018
Thdng tin tdc gid:
1. NGUYfeN THI HlTONG GIANG
Khoa Kd'toan, TruTdng Dai hoc Kinh t§'TP. Ho Chi Minh 2. TS. NGUYEN PHONG NGUYEN
Phong Quan ly khoa hoc - Htfp tac qudc te, Trttdng Dai hoc Kinh tg'TP. Ho Chi Minh
IMPACTS OF THE BUDGETARY PARTICIPATION ON THE JOB PERFORMANCE:
THE ROLE OF THE COST MANAGEMENT KNOWLEDGE AND THE COMMITMENT TO GOALS OF THE BUDGET
• NGUYEN THI HUONG GIANG
Faculty of Accounting, University of Economics - Ho Chi IVlinh City
• Dr. NGUYEN PHONG NGUYEN
Department of Research Administration - International Relations University of Economics - Ho Chi Minh City
ABSTRACT:
This study examines the impacts of cost management knowledge and the commitment to goals of the budget on the job performance of mid- and low-level managers in enterprises in Vietnam.
The model and its hypotheses were tesed by using SmartPLS3 with survey data from 270 mid-and low-level managers in firms in Vietnam. Results show that: (1) The budgetary participation has a positive relationship with the job performance; (2) The commitment to goals of the budget is considered as a mediate in the relationship between the budgetary participation and the job performance and (3) although the cost manageraent does not moderate the relationship between the budgetary participation and the job performance, it impacts on the job performance. This study proposes some theoretical and managerial implications to enterprises in Vietnam.
Keywords: Budgetary participation, commitment to goals of the budget, cost management knowledge, j ob performance.
