Nghlftn cdi tnt dii
cflng vifc, trung thinh vdi doanh nghifp, giim thiflu ty If tbuyfln chuyen, nghi vifc, dgc biet la nhihig nhin vien gidi.
Mpt ttong nhihig cong cy giup doanh nghifp dgt dugc myc tiflu do li thyc bifn HRA. Td nhimg thflng tin gii tri do k l toin cung c ^ , doanh nghifp cd quyflt dinh quin tri nguon nhin lyc hgp l;y^, cic doi tugng bfln ngoii doanh nghifp CO thflm ca sd dinb gii nang lyc va k h i nang phit triln ciia don vi.D
Tdi li^u tham khdo
1. Amirul Islam et.al (2013). Human Resource Accounting: Recognition and Disclosure of Accountmg Methods <S Techniques. Global Joumal of Manage- ment and Business Research Accounting and Auditing, Volume 13 Issue 3 Version 1.0, Online ISSN 2249-4588
2 Aakanksha Gupta (2014), Human Resource Accounting -Introduction and Academic, Outline by ICAI, ISSN 2348- 3083
3. Bader Aljamaan(20I7), Human Resources Accounting' Concepts. Objec- tives. Models and Criticism, Global Journal of Human Resource Manage- ment. Vol.5. No.7,
4. P 0. Okpako. EN. Atube &
CHOlufawoye (2014), Human Re- source Accounting and Firm Perform- ance. G.J.C.M.P., Vol3(4):232-237, ISSN. 2319-7285
5. Phgm Diic Hiiu (2012). Kink te Iri thuc vd Slf cdn thiet cua HRA trong doanh nghifp, Tgp chi Phdt trien kinh le, 264.
6. S. C Das vd Harshit Topno (2012).
Valuation of Human Capital: An Analy- sis of Practicing Models. KAIM Journal ofManegementandReseach, Vol.4No.I- 2 ISSN 0974-9462
7. Flamholtz E.. Bullen M.. & Hua (2002). Human Resource Accounting. A historiqal perspective and future impli- cations. Management Decision
8. Cdc trang web: https://forbesviel- nam.com. vn/quan- tri/ty-le-ngh i-viec- trong-doanh-nghiepdu-baO'lang-den-24 -nam-2019-7798.html
https://en. wikipedia. org/wlki/Human _resourcej2ccaunting,
Xu hirong su dung phuong phap hdi quy PLS-SEM
trong nghien cuu k4 toan quan tri
^ ^ N g u y f i n Thj Hodng Y&n* - U Dodn Minh BDc*
Nh4n: 05/4/2020 Bien tap: 20/4/2020 Duyit ddng: 01/5/2020
Phuvfng phdp hdi quy tuydn tinh cau true (PLS-SEM) la mdt ky thu$t ti&n tidn hi$n dang dwac s^ dyng nhidu trong cdc linh vi/c nghidn cuv. Ddc bidt, v&i kd todn qudn trj, nal md cdc khdi nl$m thuwig cd tdc ddng qua 1^1 lin nhau trong mdt mdi trtfdng td chu-c, PLS-SEM td mdt cdng c^/ phu hgp dd phdn tich vd wdK Iwa/ng cdc mdi quan hd cda cac khai nl$m. Bdi vidt da ddnh gid uv didm cOa PLS-SEM vd xdc djnh duorc xu hudng su- dung PLS- SEM trong nghien cuv kd todn quan trj trSn thd gicd cung nhw t^i Viet Nam hi$n nay. Bdng thdi, qua didm ludn nghidn cthi tru6c, du-di gdc nhin vd vide vdn dyng PLS-SEM, bdi vidt da gidn tidp bd sung ham j? thyv tidn sO-dyng PLS-SEM cho nhd khoa hQc, hoc vidn cQng nhw cdc nhd phdn bidn tham khao cdch thdc nh$n xdt gid tii cua mdt cdng trinh nghidn c&u.
Tip khda: SEM, PLS-SEM. kd toan qudn trj.
Abstract
Partial Least Square - Structural Equation Modeling (PLS-SEM) is an ad- vanced technique used in many Holds of research currently. Especially for management accounting, where concepts often interact with each other In an organized environment, PLS-SEM is a suitable tool for analyzing and es- timating the relationships of concepts. We have evaluated the advantages of PLS-SEM and Identified trends in using PLS-SEM in management ac- counting in the world as welt as in Vietnam currently. Through view the ear- lier research on the application of PLS-SEM, we also indirectly added the practical Implications about using PLS-SEM for scientists, students and re- viewers how to comment on the value of a research.
Keywords: SEM, PLS-SEM, management accounting.
1. Gidi thifu
Mfl hinh phuong trinh ciu true (Structural Equation Modeling, viflt tit l i SEM) l i ky thuit tifln tiln ttong phin tich da biln (multivariate analy- sis) v i da ttd nen phfl biln ttong 40 nam qua cdng su phit trien cua cflng nghf (Hair, J. F. va cic cfng sy, 2019).
Gin day, nhiflu nghifln cdu tren the gioi thudng su dung SEM dya ttfln bmh phuong toi thiflu tdng phin (Par- tial Least Square - SEM, vilt tit la
PLS-SEM) trong nhiflu liiib vye khac nhau (Goodhue, D. L. v i cac cflng sy, 2013), Day l i mft ttong hai cich tilp cin chinh thdc d l udc lugng mfli quan hf trong mo Mnh SEM (Hair, J. F. v i cic cpng su, 2019). Theo do, td khoa
"PLS-SEM" da ttd nen tiiyc sy quen thugc v i khing dinh mpt xu huong dang dugc chip nhgn.
Trong pham vi kfl toin quin tri, mgt sd bii b i o trfln cic tap chi ke toin hing diu d i binh luin v l
*B^i hQC Thii D3uM0t
^S torn & ^ i ^ todn
fl
Nghi6n cdu trao ddi
khuynh buong nghien cdu tuong Iai (Nitzl, C , 2014; 2018) v i ttong vifc sd dyng PLS-SEM tiii nghien cdu cua Ittner C D . va cic cfng sy (1997) dugc xem l i khoi ngufln diu tifln. Mgc dd, co nhung tiiich thdc ding ke ttong vifc van dung bifu qui PLS-SEM (Goodhue, D. L. v i cic cgng sy, 2013) nhung cung khflng thfl phd nhin thuit toan nay ttd nen thuc su bifu qui ttong nghien cdu k l toin quin tri (Nitzl, C , 2018). Van dyng PLS-SEM thay cho CB-SEM bay phin tich bfli quy (Regression analysis) l i phu hgp tbi cin dya trfln cic tiflu chi die tiid cda PLS-SEM, chd khflng phii Ii hiiu dung tuyft dfli (Nitzl, C , 2018).
2. FhuoTig p h i p nghifln c ^ Nhdm tic gia tdng hgp, dinb gii xu hudng van dyng PLS-SEM nghien cdu ke toin quin tri trfln the gidi v i tgi Viet Nam. Sau do, nhim hudng den nghifln curu chuyen sau, nhflm tic gii tip trung diflm luin cich thuc trinb biy v i cic tieu chi dinh gii bai viet cd sd dung PLS- SEM d l kiflm dinh md hinh ttong ITnh vye nginh ke toin.
3. K h i i q u i t nhung iru diem cua PLS-SEM
SEM da xuat bien tii nhilu lin trudc dd, nhung mai den cudi thgp ky 60, diu thgp ky 70 cua tbi ky trudc moi ttd nfln that sy phd bien vdi thuit ngir SEM, dya tten hifp phuang sai (Covariance-based - SEM, vilt tit l i CB-SEM) v i tilp sau dd vio cufli nhiing nam 1970 li PLS-SEM (Hair, J. F. v i cic cgng su, 2019). Xuit phit tix mft s6 dilm khac bift, trong khi ky tiiuat CB-SEM dugc vi nhu "phin cdng"
thi PLS-SEM lai dugc xem nhu
"phin mim" cda mo hinh SEM (Hair, J. F. va cic cfng sy, 2019).
Vifc lya chpn CB-SEM hay PLS- SEM cdn tdy thupc vio bfli cinh tiiyc nghifm v i myc tieu ciia
nghien cuu, vi khflng cfl phuang phip tilp cf n nio la vugt ttoi boin toin so voi tflng thfl khic (Hair, J.
F. v i cic cgng su, 2014).
Khi sd dyng CB-SEM, nbi nghifln cdu so sinh gii tri cic chi so do luong sy phu hgp cda md hinh voi gii tri chuin nham quyet dinb loai bfl biln quan sit (nflu chi so niy khflng dat chuin) hoic dua ra phuang i n xd ly hifp phuang sai cua sai so cac bifln quan sit (Hair, J.
F. v i cac cpng sy, 2019). Tuy nhien, ky thugt niy di kem voi su khong tuong dng dgc thu du lieu thyc nghifm v i mfl hinh cd xu huong bi giin luge ding kfl. Them vio dd, n h i phin tich CB-SEM xem phin udc lugng sal sfl nhu tham so cua thuit toin v i dinh gia du lieu dugc tbu thip cfl phin phoi chuin hay khflng. Cong cy CB-SEM chi phin inb dugc mfl hinh do ludng kflt qui (reflective measurement model) va khdng cho phflp kilm dinh mfl binh do luong nguyfln nhin (formative measurement model).
Diem khac bift quan ttgng nhit vdi CB-SEM, PLS-SEM li mo hmh
Hinh 1
uorc lugng cic tham sfl dya trfln ma trin phuong sai (variance based ma- trix) v i khdng sd dyng cic chi sfl do ludng sy phu hgp cua mfl hinh vdi du lifu. Cic ty do nfli bit nhat de su dyng PLS-SEM l i ky tiiugt nay c6 thi xii ly cic du lifu khdng phin phfli chuan (nonnormal data), cd miu nhd (small sample size) vi cic bien chi bio ciu tgo/nguyfln nhin (Formative indicator) (Hair, J. F. va cic cgng sy, 2014). Mflt cich nfli khic, PLS-SEM khic phyc nhieu nhugc diem cda CB-SEM Iifln quan din du lifu khflng bit bufc d dgng phan phdi nio, quy md mau cing Ion cing tang dp tin cgy, phin inh dugc dflng thdi c i md binh nguyen nhin v i kit qui.
4. Xu hudng sir dyng FLS-SEM troDg nghifln cdu ke toan quan tr} trfln t h i gidi v i tai Vift Nam
K I toin quin tri tgp trung vio vifc thu thip, xu ly, phin tich vi cung cip thflng tin phyc vy cbo vifc ra quylt dinb ttong npi bp mft don vi (Qudc bfi, 2013, Lugt sfl 88/20I5/QH13). Do dd, kbi nghifln
Nguon: Nitzl. C. (2014)
Rghtftn cdli trao ddi cdu vi xic dinh nhdm cic nhin td
tic dfng dfln mgt khii nifm ke toin quin tti thi chinh cic nhin td niy cung thuflng tic dpng qua lai iln nhau do cung thugc mgt mfli trudng cda mgt tfl chdc. Td dd, PLS-SEM li cdng cy phu hgp nhit hifn nay de udc Iugng sy tic dfng day dd nhat ciia cic nhin tfl ttong mfli truflng ke toin quin tri.
Bii viflt nay md rfng bin luin vl sy phit trifln nghifln cuu PLS- SEM ttong nghifln cdu k l toin quin tri ttfln till gidi (Hinh 1, ttang 92).
Hinh 1 cbo thiy xu buong ting ding kl trong vifc vin dung PLS- SEM khi nghifln cdu ttong ITnb vye kl toan quin tri, giai doan td nim 1994 din nim 2012, ttong mau nghifln cdu gIm 11 tap chi hing diu ihl gidi vl kl toin quin tti gflm: (I) Accounting, Auditing and Account- ability Joumal (AAAJ); (2) Ac- counting and Business Research (ABR); (3) Accounting, Organiza- tions and Society (AGS); (4) Be- havioral Research in Accounting (BRIA); (5) Contemporary Ac- counting Research (CAR); (6) Jour- nal ofAccounting Research (JAR);
(7) Joumal of Management Ac- coimting Research (JMAR); (8) Management Accounting Research (MAR); (9) Tbe Accounting Re- view (TAR); (10) The British Ac- counting Review (BAR).
Ci Vift Nam, linh vye kl toin quin tti lufln nhin dugc quan tam, nghifln cdu rflng rai td cic nhi nghifln cuu vi nhihig ngufli hpc sau dgi hpc. Kit qua nghifln cdu dugc cong bfl dudi dgng bii tbam luin hfi thio khoa hgc, tgp cbi khoa hpc, lugn vin thac sT v i lugn in tien sT.
Dgc bift, Iu§n in tiln sT la mft cdng trinh nghien cdu cd him lugng khoa hpc cao va ddng gflp mfli, dugc cic nghifln cdu sinb thyc hifn cflng phu, dau tu nhieu thdi gian v i cflng sdc.
Cic lugn i n tien sT thudng sd dung cic cong cy dinh lugng tifln tifln nhit de dip dng myc tiflu nghifln cuu de ra. Do vgy, d l nim bit xu hudng su dyng cflng cu dinh Iugng ttong nghien cuu k l toin quin tri hifn nay, nhflm tic gii thyc hien thong ke mfl hinh nghien cdu v i ky thuiit dinh lugng sd dyng ttong cic lugn an chuyen nginh kfl toin thuflc lmh vye ke toin quin tri da bio vf thinb cdng, ttong giai doan td nam 2019 dfln tiling 3/2020, tgi 3 trudng dai hgc Ion tai Vift Nam (Trudng Dgi hpc Kinh t l TP.HCM, Trudng Dgi hpc Thuong mgi v i Hpc vien Tii chinh) (Bing 1).
Nhom tic gii thiy ring, cd 3 l u ^ in da su dyng PLS-SEM ttong tflng sfl 11 lugn in d i bio vf thinh cflng (Bing 1). Td dfl cho thiy, cd sy bat nhip xu huflng su dyng PLS- SEM ttong nghifln cuu k l toin quin tri tai Vift Nam.
Bang 1
5. Diem luin nghien cihi tnrdc v l vifc su dung PLS-SEM
Nhflm tic gia lya chpn nghien cuu tieu bieu trong kl toin quin tri gin diy Ii nghifln cdu ciia Christine, D. v i cic cpng sy (2019) dfl diem luan tten gdc nhin sd dung PLS- SEM. Sy lya chgn niy xuit phit td cic tieu chi: (i) Tap chi xuat bin thuflc danh myc Scopus (Q2); (ii) Vin de nghifln cdu phu hgp xu hudng ke toin quin tri; (iii) Cfl su dyng PLS-SEM, v i (iv) nim cflng bfl gin day (2019).
Tbeo gdc nhin cua nhdm tic gii, dilm luan khflng pbii li vifc trinb biy lai toin bp nfi dung tii lifu, m i cd thfl tiflp cgn bing vifc mfl ti, phin ticb hay danh gii ve y nghia, gia tri hay chit lugng cua no. Bii dinh gia cin giii dip nhiflu ciu hdi khic nhau, tuy nhien, khflng cfl mpt khudn miu nio chung cbo tit ci cic nha bmh luin (Allyson R. Abbott, 2015). Do viy, tic gii trich xuat mft
S6 lirgvg l u i n dn hoin t h i n h
a
S^ Iugng l u | n dn cd V | Q dyng kj) thu^t djnh linjrng PLS-SEM
3
Kbdc 2
(Ngudn: Tdc gid tong hgp tu trang web cdc tru&ng dgi hgc) FlpiK 1: Ctncquoal model
Emirenmenlal Smiegles
EmironmtHUl Mmugenait
Aaemdug
Mmgeriil Commltmeiil
Economic Pafonunce
EmiroHmeHlal Peifomance
NguSn: Christine. D. vd cdc cgng su (2019)
NghlAn cdki trao ddi bii bio hen quan din xiy dung, van dung cie phuang phip nghifln cdu dinb lugng co tinb chuyen siu ttong kfl toin quin tti va td dd ttao doi, dinh gii, due kit mft sfl vin dfl Uen quan. Tuy nhifln, de co thfl dinh gii dugc su phu hgp cda nhan thuc luin (epistemology) v l mfl hinh nghien cdu v i phuang phap dinh lugng su dung ttong nghien cuu cua Chris- tine, D. v i cic cgng sy (2019), tic gii tiep can diflm luihi dya ttfln cic khia canh bin thfl lugn (ontology) lien quan. Cic gii dinb bin thi luan Ii mpt lya chpn cda cic nha nghien cuu kfl toan, nhiing nha khoa hgc pbii tifln binh nghifln cdu kit hgp vdi bin thi luin da chpn (Englund, H., & Gerdin, J., 2016). Gii dinh bin thi luin niy tao tbich thdc v l moi quan hf giua dfli tugng nghien cdu ttong sy thiu biflu tbi gioi thyc tifln vdi cac bifn tugng ttong nhan thdc l u ^ .
Christine, D. va cic cfng sy (2019) da tiieo doi thi ttuflng hifn nay vfl cic diflu kifn mdi truflng dang ttii qua sy suy giim Ion thflng qua cinh bio vfl nguIn tii nguyfln thifln nhien huu hgn cda trii dit (Earth Overshoot Day). Sau dd, bii vilt niy giii tbich nguyen nhan v i xem k l toin quin tri mfli trudng nhu mgt giii phip. Khuynh huflng tiflp can niy thfl bifn cii nhin nhin thdc v l thyc t l xa hgi l i khach quan, bing vifc luin giii td cic thyc nghiflm khoa hgc. Christine, D.
v i cic cgng su (2019) da khang dinh v l tinh chd the kinh nghiem luin, de khii quit hda bin thi lugn vfl v i n dfl mfli truong sinb tbii l i mflt hinh vi thugc cau true xa bfli ngiy nay. Myc tiflu nghifln cdu dugc xic djnh l i kiflm tta mfli quan bf quan ttgng cda chien luge mfli truflng (Environmental Sttategies - ENS), k l toin quin tti moi truong (Environmental Management Ac- counting - EMA), v i cam kflt quin Iy (Managerial Commitment
MAC) ttong vifc thuc diy bifu qui kinh tfl (Economic Performance - ECP) va hifu suit mdi trudng (En- vironmental Performance - ENP).
V i chinh kiflu bin the lugn cua nhom tic gii se quylt dinh quan diflm nhin thuc lugn ve mfl hinh nghifln ciiu (Figure 1) va cic gii thuyit ngbien cdu (HO -> H6).
Mgc du, cic myc do luflng khong dugc bii viflt niy mo t i chi tiflt nhung nhihig luin giii trong bii viet ciing cbo thiy, vifc gin sfl cbo thang do theo tiiu bic Likert 5 nhu ttfln l i cich thdc m i boa (coding) phu hgp.
Nhgn thdc luan ve mo hinh nghifln cdu ttfln diy dugc xiy dyng td sy phat trien cic If thuyit trong nhifln ciru khim phi, cic mui ten mgt chiflu (Figure 1) dgi difn cho mdi quan hf true tiflp ttong PLS- SEM (cich gpi thflng dyng khic Ii mo hinh duflng din PLS) vdi sy hfl ttg manh me cda ly thuyit. Cdng cy sd dyng hifn nay dfl thyc hifn cic phin tich l i phin mflm SPSS (Sta- tistical Package for Social Sciences) Version-23 cho tbdng ke mfl t i vi phin mem SmartPLS Version 3.2.8 cho c i mo hinh do luflng va phuang trinh ciu true tuyen tinh.
Ddi tugng thu thip dfi Ufu l i miu phin nhdm khic nhau ttfln 79 doanh nghiep vua v i nhfl cua In- donesia. Mac du, bii viet niy cd nhac den tflng thai gian khio sit l i 4 thing, 2 tuin v i 4 ngiy, nhung lgi khflng dfl cip dfln giai doan khio sit niy bit dau td mdc thfli gian nio.
Diflu niy dugc cho li quan ttpng vl nd the hifn dugc bfli cinh cic doanh nghifp vda va nhd d Indonesia vio thoi gian khio sit niy cd nim ttong xu budng the gidi vl cic cinh bio mfli trudng khdng. Nh?in thdc luin niy se thfl hifn dugc sy tuong tiiich bin the lugn hi gdc nhin tong quit cic bifn tugng xa hfi dfln nhan thuc thyc nghifm ve die thu vgt Iy cda bifn tugng khii nifm v i c i khong
gian ciing thdi gian.
Khi phin tich SPSS, buorc diu tien cda bii viet niy li thong kfl mfl ti, mpt ttong nhung thflng sd thflng dyng dugc k l din li Mean - trung binh cfng. Thflm vio dd, phin tich tuong quan Pearson cdn cho thiy cic hf so tuong quan la duong (r >
0) vdi muc y nghia 1% chung tfl cic cap biln niy co sy tucmg quan tuyen tinb d mdc tin ciy den 99%.
Kit qui cho thiy cic bifln dfc I§p cd tuang quan vdi bien phy thufc va do do, bii vilt niy dua cac biln dflc lap vio mo hinh de giii thich cho biln phu thugc Ii phu bgp. Dilu dang luu y Ii cic bien dgc lgp co sy tuong quan vfli nhau v i khi phan tich bfli quy can phii chu y din vin de da cgng tuyln. Bii vilt niy su dung mfl bmh PLS-SEM dya vio cic ggi y danh gii cda Hair, J.F. vi cic cgng sy (2013) dugc cho li hpp Iy dfl giii quyet van dl da cfng tuyen nay. Hon nua, PLS-SEM khflng cfl mft thudc do phu hgp cho toin bg md hinh, thay vi viy, chit Iugng cua mo hinh dugc dinh gia thflng qua bai gii tn l i R2 vi Q2 (Stone-Geisser Indicator). R2 vi Q2 de cgp toi cic dinb gii khi ning giai thich v i dy doin ciia cic ciu true npi sinh (Hair, J.F. vi cic cfng sy, 2013). Tuy nhifln, bii vilt niy khdng cong bfl kit qui lien quan dfln R2 v i Q2 nfln khflng thi cbo thiy dugc mfl hinb cau tnic (Struc- tural model) cd chit Iugng tot khong. Diem lugn niy can xem x^
dfln myc dich ciia thi4t toin PLS- SEM t i nhim tfli thilu hda lugng phuong sai khong giii tbich dupe (nghia li tfli da hda gii tti R2) vi sy dy doin tbich hgp cho cic bien so cu the nhu mgt cin cd, de xem x^
them v l sy phd hgp cua md hinh (nghia l i sy tien doin Ufln quan w i gii tri Q2).
Tiflp theo, kit qui mfl hinh do ludng cua bii viflt niy thi hifn gia tri cic Cronbach's Alpha diu Ufl^
mp(M^4todn,<&'^iSntodns6fhdii^5/2020
N||lil6nciilUtnildi bon 0,7. Tuy nhifln, Cronbach's
Alpha tuang doi nhgy cim vdi so lugng biln quan sit ttong tCmg thang do. V i tten tflng the, bii viflt niy cdn quan tim toi dp tin ciy tong hgp (Composite reliability) ciia cac thang do v i cho kit qui d nguong Idn ban 0.7. Qua do, cd the nhgn dinh cic thang do dflu dat df nhit quin nfi tgi. Thflm vio dd, cic hf so tii nhin th Factor loading ttong bii viet niy diu Idn ban 0.70 dugc xem Ii cfl y nghTa thuc tifln v i vfli mdc Factor loading niy thi dim bao dp gii tti hfi ty v i tiflu chuan lya chpn CO mau cua bii viflt dugc cho li phd hgp (dya theo dinh gii cda Hair, J.F. v i cic cgng sy, 2013).
Ngoii ra, tieu chi AVE (Average variance extracted) dugc nhac dfln cd y nghTa ttong vifc do sy hfi ty giiia mgt t | p cic myc hfli the bifn mft khii nifm an. V i kit qui phin tich gii tri can bic hai nhfl nhat ciia AVE (0.769) Ion hon gii tti Idn nhit cua tuong quan giiia cic cgp khii nifm (0.442). Do do, cic khii nifm dat dugc dg gii tri phan bift lien quan din vifc xem xflt mgt khii nifm cd thyc sy khic so vdi cic khii nifm nghien cdu khic ttong mfl hinh. Cic dilm luin ttfln diy vl cic budc kilm dinh dg tin ciy v i dp gii tti thang do cda bii viflt niy di theo ggi ^ cua Hair v i cgng sy (2013) gIm kilm dinh dg nhit quin npi tai, df gii tri hfi ty v i df gii tri phan bift, diy dugc xem Ii cic chi sfl quan ttgng ttong md hinb do luflng (Measurement model) cua PLS-SEM. Ngoii ra, bii vilt cdn cho thiy cic hf sfl tii nhan tfl Factor loading cda mft ylu tfl thay the v i rieng le, tiieo cich tuong ty, neu ro hon cic gii tti cit (cut-off) tiflu chuin. Do dd, dp gii tri phan bift cung dugc khing dinh neu tham sd Hetrotrait v i Monottait thip hon 0.85 nhu d l xuit cua Henseler, J. v i cic cfng sy (2014). Ben cgnh dd, kit qui bii vilt niy cfln cho thiy tit
c i cic yflu tfl deu cd nguong chip nhin thip ban vdi gii tri roi vio khoing 0.85, xem nhu dat dugc df gii tri phin bift.
Trong budc cuoi cung, kit qui cua mfl hinh PLS-SEM cho thiy cac gii thuyit td HI din H6 dflu dugc ung bp vfl mat dii lifu.
Diem lugn ttfln diy khflng nhim myc dich ttinh biy lai toin bfl nfi dung nghien cdu cda Christine, D.
v i cic cpng sy (2019) m i tiflp can dya tten vifc dinh gii vfl gii tri khoa hpc cua cdng trinh, die bift Ii d goc nhin bing cich vin dyng tiiuat toin PLS-SEM ttong k l toin quan tri. Nhin thdc lugn ciia Chris- tine, D. v i cic cfng sy (2019) vfl thuat toin nay dugc cbo la phu hgp vfli bin thi lugn Uen quan ttong sy thiu hiflu ve mfli quan hf cda ke toin quin tti mdi truflng, chiln luge mdi trudng v i cam kit quan ly vfli hifu suit mfli trudng va bifu qui kinh tl. Tuy nhien, ttong vifc trinh bay cic kit qui tu mfl binh cau ttuc tuyln tinh binh phuong nhd nhit tdng phin PLS-SEM, bii viet cua Christine, D. v i cic cgng sy (2019) da chua tbi bifn hit nhin thdc lu^n v l thugt toin niy. Ndi cich khic, gia tri khoa hgc cda an pham niy se bi inh huflng neu cic nhin thdc lugn vl PLS-SEM khflng dugc trinb biy diy dd qua nhftng kflt qui dinb lugng cy tbi.
6. Ket lu^n
Bii vilt mang y nghia ly luin qua vifc cung cap mflt each khii quit v l PLS-SEM, dya ttfln su dfli chilu mpt sfl tiflu cbi sd dyng vdi CB-SEM. Qua thflng kfl xu huflng su dyng ky thu^t dinh Iugng ttong nghien cdu kl toin quan tri ttfln thi gidi v i tgi Vift Nam, cung vdi vifc dilm luin mgt bii viet dugc xuat bin tten tap chi ding tin cay, nhdm tic gii da giin tilp bd sung him y thyc tifln sd dyng PLS-SEM cho nhi khoa bgc cimg nhu cic nhi
phin bifn tbam khio cich thdc nhan xet gii tri cua mot cflng trinh nghifln cdu. Theo dd, khflng cd mpt Wiudn khd hay ciu ttdc nhat dinh cbo mgt bai binh lugn, xuit phit diflm ttong thiflt kfl bii viflt phin bifn cin dua ttfln myc tiflu chinh ciia nguoi nhgn xflt. Mgt lin nua, bii viet khang dinh vfl gii tri cua PLS-SEM ttong phin tich da biln.
Diy dugc cbo li phuang phip djnb lugng chuyen siu trong kfl toin quin tri v i li xu hudng ngbien cdu nfli bit gin diy.
Dinb huong ngbien cdu sap tfli, bii vilt se trinb biy nhiing hilu biet siu sac v l md hinb toin thflng kfl PLS-SEM v i vgn dyng ky thugt niy vio Iinh vye k l toin quin tri ttong nghifln cdu tbyc nghifm tai Vift Nam. Q
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