GIAI PHAP NANG CAO HIEU QUA Sir DUNG PHAN MEM KE TOAN TAI CAC
DOANH NGHIEP TINH TRA VINH
• PHAN THANH HUYEN - NGUYEN THI MY AN
T6M TXT;
Nghien cu'u xac dinh va do lifctng miJe do tae dong cua eae nhan to den hieu qua siV dung phan mem ke loan lai eac doanh nghiep unh Tra Vinh. TCf do, tac gia de xua't cac giiii phdp nang can hieu qua su" dung phan mem ke toan tai c:ic doanh nghiep. dam bao doanh nghi?p hoat dpng hieu qua khi sd dung phan niem ke toan va cung cap thong tin kip thtfi. tin cay eho ngu'di sur dung. Ket qua nghien ctfu eho thay eo 4 nhan to, gom. Chat lu'dng thong tin (CLTT);
Nang li/e quan ly (NLQL); Chat lu'dng phan mem(CLPM) va Cha'l lu'dng phan cu'ng (CLPC).
Tiir khoa: Phan mem ke'toan, doanh nghiep. tinh Tr& Vinh.
I.Dal Mlnde
Ngay na\ \iec lin hoc hoa eong lac ke'toan da ird thiinh pho bie'n d cie to chu'c. doanh nghiep.
Phan mem ke toan (PMKT) gop phan ed gidi hoa cong lac ke loan mang iai lien ieh khong ehi cho ngifOi sii dung ma ca nha quan l_\. Vdi goc do ke tOiin. phan mem ke'toan khong chf gidi quye't \ e mat phu'dng phap ke toan ma eon dap dng cdc va'n dc thu thap, MJ" I\ , kiem soal. bao mat. man thu eac quv dmh cua Nha nu'dc. \a_\ difng doanh nghiep dien lu".... Vi \a>. cac doanh nghiep can phai hieu \a bie't du'de hieu qua sd dung phan mem ke'toan lai doanh nghiep minhcCing nhif cae nhan lo niio tac dong manh den hieu qua su" dung phan mem ke' toan, Tren cti ^d do. se giiip cho doanh nghiep khai thac lot tren phan mem ke toan ed cha't lu'dng. Gdp phan nang cao hieu qua hoai Jong -.an \uat. kmh doanh. kiem soat chat che lai san. \dng quay vo'n... cung cii'p ihdng tin trum; ihifc. dang tin ca\ \a du'a ra nhu'ng quye't
djnh chinh xac, kip ihdi trong qua trinh hgi nl kinh le quo'c te.
2. Gia thuye't nghien cii'u
Dtfa trencd sdly Ihuye'i nhu" ly thuye't khuy tiin cong nghe, ly thuye't nguon life ciia do, nghiep va ke thifa cac nghien cu'u tnfde, tac gia xuat mo hinh nghien cii'u sau: (Hinh 1) Hinh 1: Mo hinh nghien cifu de xuat
f Chat lupng thong tin i f N5ng luc quan ly [Chatli/png phan mem f ChSt lupng phan cuncj
c
Hi0u qua lu van336 So 9-Thdng 5/2020
KE TOAN-KIEM TOAN
3. Phiftfng phap nghien cu'u
Tac gia dung phi/dng phap nghien ciJu dinh tinh vii dinh lu'dng. Nghien cu'u dinh tinh du'de thi/c hien bang ky thuat phong va'n va thao luan nhdm. nh^m dieu ehinh, bo sung cac nhan to' tac Jims; de'n hieu qua siJdung phan mem ke'toan tai Clic doanh nghiep tinh Tra Vmh. Nghien cu'u dinh Iifdng difdc ihi/c hien bang each thu thap dif lieu thong qua khao sat trifc tie'p 196 doanh nghiep bing bang eau hoi soan san. DL7 lieu thu ihap se difdc xd ly b^ng phan mem SPSS 20.0; Thang do Likert nim mii'c do du'de siJ dung de do lu'dng gia tri cac bien so
Nghien cu'u stf dung eac phu'dng phap sau: (i) Ddnh gia he so tin ciiy Cronbach's Alpha, (ii) phan lich nhan to'kham pha EFA. (iii) Phan tieh hoi quy da bien.
4. K€'t qua nghian ctfu
4.1. Kiem dinh dg tin cgy ciia cdc thang do Dp tin cay cua thang do dtfdc danh gia thong quachi so Cronbach's Alpha va he so'tu'dng quan bien long (item - total correlation). Cdc bie'n quan vil cd he so' Itfdng quan bie'n tong nho hdn 0.3 se bl kiai va thang do difdc chpn khi cd Cronbach's Alpha ttf 0.6 trd len. Qua ke't qua kiem dinh do tin Cd) ciia thang do cd 22 bie'n quan sdt dtfde cha'p nhdn vil 2 bien quan sdt bi loai. He so'Crocbach's Alpha cac ihang do cd do tin ciiy khd eao ldn hdn 0.7. (Bang 1).
Bang 1. Ke't q u d k i e m d j n h d o tin thang d o b d n g tie so C r o n b a c t i '
c g y c u a s A l p t i c So bien I quan sat dupe I
chap nh$n ' H$so Cronbach's
Alpha
' Chat lupng thong tin 0,796
NSng lyc quan ly Chat lutpng phan mem ChSl ItJOng phin cOng Hi^u qua W van
3 3 5 4
0.789 0.812 0 800 0.758 I Hi0u qua sii dung
i phan mem
4.2. Phdn tich nhdn to'khdm phd EFA + Phan tich kham pha EF.A cho bien doc lap:
Ke't qua EFA cho tiia'y he so KMO = 0 726. Kiem dinh Bartlett cd sig. = .000 « 0.5); Tong phifdng sai Irich la 65.298'^f Ke'i qua cho iha'y, cac bien cd lifdng quan trong to'ng lhe \ii phan tich EF.A Ui ihich hdp.
+ Phan tich khdm pha EF.A cho bien phu ihuoe
"Hieu qua stf dung phan mem": Ke'i qua EFA choihjN he so KMO = 0.782. Kiem dinh Bartlett cd sig. = .000 (< 0.5); Tong phtfdng sai irich lii 60.9339r. cho iha'\ phan lich EFA la phu hdp.
4.3. Kiem dinh cdc gid ihuye't cdn thie't Irong md hinh phdn tich hoi quy (Bdng 2. 3)
+ Xel ma Iran lu'dng quan: Cdc bie'n ed gia iri sig. (2-tailed) < 0.5 iheo hang bie'n phu Ihupc dtfdc chon liim cac bie'n dpc lapde chay ham hoi quy da bie'n. Kei qua cd 4 bie'n (Chii't Itfdng ihong lin. cha'l lu'dng phan ctfng. cha'l lUdng phan mem.
nang lu'c quan ly) ed gia trj sig. (2-tailed) < 0.5, nen dtfdc chon lam cdc bie'n doc Lip dc chay ham hdi quy da bien.
+ Kiem dinh hien lu'dng da cpng tuye'n: KO'l qua kiem tra hien tu'dng da cong tuye'n ciia mo hinh, ta iha'y he so' phdng dai phtfdng sai VIF ra't tha'p (< 2). dieu nay chtfng to hien lu'dng da cpng tuyen khong xa\ ra vdi cdc bie'n ddc lap.
+ Kiem djnh ve tinh dpc lap ciia phan dU: Dai Itfdng Iho'ng ke Durbin - Watson (d) cua ham hoi quy CO gia tri la 1.992 < 3, cho tha'y: Khdng cd hien lu'dng ttf tu'dng quan chuoi bae 1: hay ndi each khde Clic phandu Ude lUdngcua mo hinh dgc lap, khong cd mo'i quan he tuye'n tinh vdi nhau.
4.4. Ke't qud chay md hinh hoi quy Ke't qua nghien ctfu cho tha'y md hinh co dp lin cay dat yeu cau (R2 hieu chinh = 0 528). Dicu nay cd nghTa. 52.8'.- sUbie'n thien cua hieu qua stf dung phan mem tai cdc doanh nghiep tinh Trii Vinh dtfdc giai Ihich chung bdi 4 bien ddc lap trong mo hinh vdi dp iin cd\ 95'^'c. Phtfdng trinh hdi quy du'de vicl lai nhu sau:
HQSDPM = 0.346''CLTT + 0.300'^-NLQL -^• 0.357''CLPM + 0.329'^CLPC
So 9 - T h a n g 5/2020 337
Bang 2. Ket q u a c h q y Durbin - Watson Mo hlnh
1
R^ h i ^ chinh Sai s6 chuan ciia ude lupng
a. Predictors. (ConslanI). CLPC, CLTT. NLQL. CLPM b. Dependeni Vanable: HQSDPM
Bang 3. Bang k e t q u a hoi q u y H$ so chua ctiuan hoa ti$ so chuan hoa
Beta
346 300 357 329 (Constant)
CLTT NLQL CLPM CLPC
Beta 567 215 180 .197 .205
Sa so chuan 215 031 030 027 031
*stat
2.631 7.001 6 048 7.174 6.626
Sig.
009 .000 .000 000 000
Thong ke da Tolerance
.990 .985 .980 .983
cQngtuy VIF
1.01 1.01 1.02 1.01
5. D l xuil't giai phap
Ttf ke't qua nghien ctfu. nhdm lac gia de xua't mpt sd gdi y nhim giup doanh nghiep stf dung hieu qua phan mem ke'loan nhtf sau
5.1. Chat lUifng phdn mem
Doanh nghiep ciin Itfa chon phan niem phu hdp nhu cau \a nha cung cii'p dang tin ca\. du khd nang trien khai va xtf 1> khi gap sif co phan mem.
Doanh nghiep can thanh lap to dtf an phat irien he thd'ng thdng nn ke'loan: iinh toan chi phi dau ttf cho he tho'ng bao gom ca phan mem \a phan ctfng: khao sat \a danh gid kha nang hd ird nha cung cap phan mem; khao sat va danh gia tinh kha dung ciia phan mem.
5.2. Chat Itfcfng thong tin
Tbd iibdi. Nhil nifdc can htfdng dan chi tiet \ e nhtfng quy dinh trong chua'n mtfc iCMi dao dtfc nghe nghiep ke loan, kiem todn: Phai dam bao linh thd'ng nha't gitfa Nghi dmh cua Chinh phu \a CM dao dtfc nghe nghiep.
Thu hai. he thd'n e chuan mtfc ke'toan iCMKT)
\a CM dao dtfc nghe nghiep ke'todn. kie'm l phai phu hdp vdi thong le quo'c le' ve khdi nii yeu cau. dieu kien vii ca nhtfng quan die'in ch ve linh minh bach eua bdo eao tai chinh.
Thd ba, can hoan thien he thd'ng bdo cdo chinh Iren cdc phu'dng dien: Trinh biiy ihdng long qudt va chi tie't dam bao tinh so sanh phan tich dtfdc. Vi hien nay cae bao cdo tai cl cd bao cao thdng tin tong quat, ed bao edo th^
iin ehi tie't nhu'ng chu'a dap tfng dtfde yeu cat sdnh, phan tich nhtf ihuye't minh bao edo chinh, bao cao ke't qua hoat ddng kinh dou Nen bd sung bdo cao vo'n chu sd htfu, vi da' thdng tin can thie'l de danh gid nguon life tu cua edc ddn vi. cac doanh nghiep, thong tin cdc nhii ddu tu ludn quan lam.
Thdiu, trong gidng day ke'toan ndi ehung, phai tuan thu theo cdc nguyen la'c \ii CMKT dtfdc thtfa nhan. \i da; lii cd sd nen tang de , thich, phan lich \a ehtfng minh cac mo'i lien trong qua irinh ihu ihap. xtf ly. irmh hay vii e
338 So 9-Thang 5/2020
KE TOAN-KIEM TOAN
cap thdng tin ciia ke l o a n . Ttf d d . t h d n g iin k e ' lodn mdi d a i dtfdc y e u c a u : Thich h p p , tin c a y va tinh cd the so sdnh dtfdc.
5.3. Chd't lUifng phdn cdng
Doanh n g h i e p c a n c h p n nha c u n g ca'p phiin ctfng ddng iin cay va phu h d p t h e o c a c tieu chua'n danh gid sau:
• Cong suai Td'c dd xtf ly, dung lu'dng bp nhd.
• Gia ea: Chi phi mua siim, chi phi van h a n h va b3o dtfdng he tho'ng.
• Hieu n i n g : Dp lin e a y cde bien p h a p stfa chtfa sai sdt.
• Tifdng thich: Cd kha niing ttfdng thich c a o vdi c a c l h e ' h e mdy tinh khde nhau.
• Modun hda: C h o p h e p n a n g ca'p khi bd' sung null module mdi.
• Cong n g h e : Stf d u n g c o n g n g h e lien lien.
• Kha ndng k e l nd'i: D e d a n g ke't no'i m a n g LAN, WAN. Iniernet.
• Bao tri Cd dieu kien b a o tri ihuan lien.
5.4. Nang lUc qudn ly
Nhi quan ly d o a n h n g h i e p c a n niing c a o irinh do chuyen mdn v c n g h i e p vu ke' lodn tai chinh cung nhtfke toan qudn tri. Nha q u a n ly phdi thtfdng xuyen cap nhal nhtfng t h d n g lin lien quan de'n c d c
c h u a n mi/c k e l o a n , t h o n g tu' c u a Bd T a i chinh.
Nghl dinh \ a nhtfng q u y e t sdch e u a Chinh phu d e cd the xay d y n g \ a phat trie'n P M K T diing d a n va hieu q u a . \ h a q u a n l>' doanh n g h i e p can \a> dtfng difdc cdc chinh sdch q u a n 1> nguon lu'c cdng nghe thong tin. iif van va Itfa chon dung giai p h a p d e d a p tfng y e u c a u qudn l \ . y e u c a u cho v i e c thifc hien kinh doanh e u a d o a n h n g h i e p c u n g nhtf luan ihii luai p h a p .
6. Ke't luSn
B i i n g h i e n ctfu da k e l h d p phu'dng p h d p n g h i e n ctfu dinh tinh vii dinh Itfdng dc Ihoa m a n m u e tieu n g h i e n etfu la k h d m phd a n h htfdng ciia chdl Itfpng phiin m e m . cha'l Itfpng t h d n g tin, cha't lu'dng p h a n ctfng va n a n g life q u a n ly dd'i vdi hieu qua stf d u n g p h a n m e m k e todn. K e l qua n g h i e n etfu da ehi ra e o sU d n h hu'dng tich cife ciia c a c n h a n lo' d p c l a p de'n n h a n to' phu t h u p c . T u y n h i e n , n g h i e n etfu c d n b a n c h e ' nhu' chf mdi n g h i e n ctfu lai c a c d o a n h n g h i e p linh Trii Vinh vdi i\' le phu h d p eiia md hinh 5 2 , 8 % . Do d o , c d c n g h i e n etfu l i e p t h e o ed lhe m d r p n g p h a m vi n g h i e n ctfu c d c tinh, t h a n h p h o ' k h d e ; ke'lhtfa md hinh n g h i e n ctfu c u a e a c n g h i e n ctfu irtfdc nhiim n a n g c a o mtfc phu h d p c u a m o hinh •
TAI LIEU T H A M K H A O :
1. Phun Dtfc Dung, Phani AnhTuii'n (2015) Cac>'cu lo'anh hu'dng he ihd'ng Ihtingiin ke loan loan bang may vi tinh lien hieu qua ciia cdc doanh nghiep vifa \ a nhd Viel Nam irons cong dong kinh te -\SEA\ Tgp chi Phdt trien vd /i()i rihcip. so 20. [hit ng 1,2/2015,
2. Quoc hdi Niftfc CHXHCN Vicl Nam (20l.'i|. Liiclt Ketodn s6'SS/20!5/QH!3ngdy 20/11/2015.
3. N;jii\en Thi Honj; N!!;i (2014). Tieu ehi ddnh gid eck yeu id dnh hifdng chd'l lifong tlu'mg tin ke todn, littp://hoiketoankieniioan,vn, download ngii> 30/8/2015.
4. Zuikamain Muhamad Son. (2009), Accoiinline infomialion system I -AIS i and knowledge \Lmagcmeni: A case study American Journal of Scientific reseach. ISSN 1450-22.v\ Issue 4. pp3(S-44
5. \\',in!: Shunjin. (2012). Discuss Ihis infomialion bouleneck of comprehensi\e Accounting: Accounting Infomialion Standards. Elsevier science directly. Procedia Engineering 29. pp 2225-2229
6. Azlecn Ltias. (2011), End-User .satisfaction calciiLiiion i EUCS) accounting s\siem b\ compuler(CAS) in public dTL^d-,- AV-d\'iddliono\'lhe [nslrumenl. The magtiziiie^smternet banking {indcemuiierieelecircmies.WoU 2.
So 9-Thdng 5/2020 339
Nga> nhan bai: 8/4/2020
Ngay phan bien danh gia va si^a chi?a: 18/4/2020 Ngay cha'p nhan dang bai: 28/4/2020
Tltdttg tilt tac gia:
1. ThS. PHAN THANH Hii YEN 2. ThS. NGU YfeN THI MY AN TrUSng Dai hoc Tra Vinh
SOLUTIONS FOR IMPROVING THE EFFICIENCY OF USING ACCOUNTING SOFTWARE IN BUSINESSES
LOCATED IN TRA VINH PROVINCE
• Master. PHAN THANH HUYEN
• Master. NGUYEN THI MY AN Tra Vinh University
ABSTRACT:
Tiiis study identifies and meastires the impact of factors on the efficiency of using accounting software in enterprises located in Tra Vinti Province. This study also proposes solutions for improving the efficiency of using accounting software in businesses in order to ensure the operational effectiveness of businesses when using accounting software. These solutions are expected to provide timely and reliable information for users of accounting software. This study finds out 4 factor; affecting the efficiency of using accounting software include Infonnation quality. Management capacity, Software quality and Hardware quality.
Keywords: Accounting software, enterprises, Tra Vinh Province,
340 So 9 - Thang 5/2020
