Mo hinh nghien culi cac yeu to anh hu'dng den quyet djnh
thue ngoai DVKT cua cac DNNVV dl/a tren ly thuyet TCE va RBV
NGOYEN MINH TRIET*
TRINH D l | a HIEN"
Tom tat
Hoat d^ng thue ngodi dich vu ketodn (DVKT) phu hop vdi cdc quy dinh cua phdp lugt vd ngdy chng dugc cac doanh nghiep nho vd vtla (DNNW) quan tdm. Bdi vie't nhdm cung cdp cdch nhin ting quan vi mo hinh ly thuyet vd nghien cdu vi thue ngodi DVKT. Tif dd, nhom ldc gid di xudt mo Mnh nghien cdu cdc nhdn tddnh hudng den quyet dinh thue ngodi DVKT cua cdc DNNW.
TUkhoa: thui ngodi, dich vu ketodn, doanh nghiep nhd vd vifa Summary
Accounting outsourcing service activities are in compliance with the legal regulations and increasingly interested by small and medium-sized enterprises (SMEs). This article aims to provide an overview of theoretical models and researches on accounting outsourcing services, and then proposes a model of factors affecting SMEs' decision to use outsourcing accounting services.
Keywords: outsourcing, accounting service, SMEs GI61 THIEU
Theo Luat H§ trd Doanh nghi$p nho va vifa nSm 2017, DNNVV bao gom:
doanh nghidp sieu nho, doanh nghiep nh6 v^ doanh nghiep vifa, co so' lao dpng tham gia bSo hi^m xa hdi binh quan nam khdng qud 200 ngifdi va dap iJng 1 trong 2 tidu chi: Td'ng ngu6n vd'n khong qua 100 ty d6ng; T^ng doanh thu cua nam tnrdc lien ke khdng qud 300 ty dong.
Nhin chung, cdc DNNVV co dac di^m quy md hoat ddng, sd' lifdng lao ddng, doanh fliu, thi tnfdng ct mi?c lu'dng dd'i, nen lo chii'c cdng tac ke' toan khdng qua phitc tap. Thong tm ke toan trong DNNVV phuc vu cho nhu cau phat tri^n doanh nghiep v^ cung cap cho cdc cd quan quan ly nha nifdc, ma chu yd'u la khai bao thue. Do do, de tie't kiem chi phi, nhieu DNNVV khdng to chiJc bp mdy kd' todn, ma co xu hifdng thue ngoai DVKT va dai Iy thue', de giai quyet cac van de lien quan de'n cdc chiJc njing ke todn tai doanh nghiep, thay vi
tuyen dung lao dpng, dao tao nhan sif. Vi the, hoat ddng thue ngoai dich vu lam ke toan, ke toan tn/dng ngay cang tang, ddp (Jng nhu cau thifc tien, phii hdp vdi quy md va sifc khoe tai chinh cua mdi doanh nghiep.
CO S 6 L Y THUYET
Khi tim hieu cdc yeu td' anh hifdng den thue ngoai DVKT trong cac D N N W , cdc nha nghien cihi dya tren ly thuye't TCE va RBV (Kamyabi va Devi, 2011a;
Hafeez va Andersen, 2014).
Ly thuyd't ve chi phi giao dich (Transaction cost economics - TCE)
Thuat ngii chi phi giao dich difdc de cap lan dau bdi Coase nam 1937 (Kamyabi va Devi, 201 la). Theo do, cdng ty se td'n chi phi de' cung cap mpt chiJc nang ndi bp, du'dc gpi la chi phi san xua't, trong khi chi phi de mua mdt diiJc nang difdc gpi la chi phi giao djch. Chi phi giao dich bao gom: Chi phi tnfc tiep va gidn tie'p cua viec dam phan; Giam sdt va thUc thi cdc hdp dong ro rang va ngim hie'u giiia cdc cdng ty vdi nha cung cap dich vu (Kamyabi va Devi, 201 la).
wiUiamson (1975) phdt trien khai niem tren va xdy difng thanh ly thuye't TCE. TCE cho rdng. doanh 'Cgc Thue tinh Dong Thap
TrU9ng Cao d i n g Cong d6ng Ca Mau
^JnAfln bdi: 26/7/2020; Ngay phdn bi?n • 15/8/2020: Ngav dityft ddng: 2I/S/2020
' 'jil^my and Forecasi
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nghiep tie't kiem chi phi bang cdch so sdnh chi phi giao djch va chi phi quan ly ndi bp, hay ndi khdc hdn la so sanh giifa chi phi thud ngoai va chi phi bo ra khi ban than doanh nghiep tti thu'c hidn. Nd^u chi phi giao dich ldn hdn chi phi quan ly ndi bp, thi doanh nghiep se tif thu'c hien; ngu'dc lai, nd'u chi phi giao dich tha'p hdn chi phi quan ly npi bd, thi hp cd xu hu'dng thue ngoai (Williamson, 1985). Nh^ vay, quyet dinh thue ngoai DVKT se phu thupc vao viec doanh nghidp co tie't kiem difdc chi phi hay khdng.
Ly thuyd't quan did'm difa t r e n ngu^n luTc (Resource-Based View - RBV)
Ly thuyet RBV du'dc phdt trien bdi Penrose (1959) khi cho rang, mdt cdng ty nen difdc coi la mdt tap hdp cdc nguon life vat chat va con ngtfdi gan ke't vdi nhau trong mpt cd cliu to chilc. Theo RBV, de dat difdc va duy tri ldi the canh tranh, nguon life doanh nghiep dong vai trd rat quan trpng va doanh nghiep nen tap trung vao viec phan tich cdc ngu6n life bdn trong, cung nhif lien ket giii'a cdc nguon life ben trong vdi mdi tnfdng ben ngoai.
Barney (1991) cho rang, mpt nguon life tao ra ldi the' canh tranh khi thda man 4 dieu kien, gom: (i) Co gid trj;
(ii) Khan hiem; (iii) Khd bdt chifdc hay sao chep; (iv) Khd cd the thay the'. Tuy nhien, cac DNNVV thifdng thie'u nhan life cd du nang lUe va kieii thilc de thifc hien edc chilc nang ke'todn. Do do, theo RBV, cdc DNNVV su'dung DVKT thud ngoai nhu'la nguon cung cap cdc dich vu hd trd vd tif van nham lap day khoang trd'ng trong nguon life npi bp (Kamyabi va Devi, 2011b).
TONG QUAN NGHIEN CCHJ
Maelah va cpng sti (2010) djnh nghia, thud ngoai ke' toan la vide doanh nghidp chuyen giao mdt phan hay toan bd chifc nang ke' todn cho ben cung ca'p dich vu dd' cdt giam chi phi, tie'p can cac ky nang chuyen mdn sSu hodc de' dat difdc ldi the' canh tranh. Hoat ddng thud ngoai ke' toan ehu yd'u la lap bao cdo tai chinh va kie'm todn.
Con theo Dinh Cdng Thanh va Le Tan Nghiem (2016), diue ngoai difdc hie'u la viec doanh nghiep di thud nha cung iJhg ben ngoai de thifc hien mdt phan hay toan bd cdng viec cho doanh nghiep, thay vi ban than doanh nghiep phai ttf thifc hien ta't ca nhiJng phan viec do.
Kamyabi va Devi (2011a) da van dung ly thuyd't TCE de' xdc dinh cdc ye'u td' anh hifdng de'n quye't dinh thud ngoai DVKT cua cdc DNNVV d Iran. Kd't qud phan tich du'a tren dil lieu khao sat 658 doanh nghiep cho tha'y, cd 3 ye'u tdanh hifdng de'n mile dp thud ngoai DVKT la: (i) Tinh dac thu cua tai san (vd hinh: ye'u td'con ngifdi; hifu hinh: may mdc, thie't bj, phan mem phuc vu ke' todn); (ii) Tan suat hay mile dp thifc hidn cdc chii'c nang ke' todn trong doanh nghidp; (iii) Sif tin tudng cua chii DNNVV vao ke'todn thue ngoai.
Tifdng tif, Hafeez va Andersen (2014) difa tren ly diuye't TCE va iy thuye't RBV de' xdc djnh cdc yeu to' anh hifdng dd'n thue ngodi ke' toan trong cde DNNVV d Pakistan. Phan tich hoi quy difa tren so' lieu khao sat 302
D N N W cho thay, 5 yeu td', gom: (i) Tan sua't thyc hien cdc cac chtfc ndng ke' todn;
(ii) Tinh dac thu cija tai san; (Ui) Chu nghia Cd hpi (nha cung c3^p DVKT tdng chi phi hodc giam cdc khoan hoa ldi cho ben nhan djch vu); (iv) Sy tin nfdng; (v) Ye'u to'canh tranh co tac ddng dd'n viec thue ngoai ke toan. Ngoai ra, cac bie'n kiem sodt, nhrf:
Gidi tinh; Hpc van; Kinh nghiem; Quy md;
So nam hoat dpng cua cdng ty cung co tac dpng cdng hu'dng vao 5 ye'u to' d-en. Dieu nay cho tha'y, cdc DNNVV bi rdng bupc ve nguon iyc, nen hp co xu hifdng chuydn ty hinh thtfc ke' toan npi bd truyen thd'ng sang hinh thtfc khdc ehuydn nghiep hdn la ke' toan thue ngoai.
d Vidt Nam, Tran Thi Kim Phu'dng va cpng sy(2019), da chira 5 nhan td'tdc ddng de'n quye't dinh thue ngoai DVKT cua cdc DNNVV tai tmh Tien Giang, bao gom: (i) Sy thifdng xuyen cua cdng vide ke' todn; (ii) Tinh chat dae thii cua doanh nghiep; (iii) Chu nghTa cd hdi cua ben cho thue; (iv) Ap lye canh tranh; (v) Sy tin ttfdng vao dpi ngu ke' toan ben ngodi. Trong khi do, cdc nhan to: Sti gidi thidu; Trinh dp chuyen mon; Ddi ngu nhan vien; Gid phi djch vu; Ldi ich cam nhan cd anh hu'dng de'n quye't dinh Itfa chpn DVKT cua cdc DNNVV tai tmh Dong Nai (Mai Thi Hoang Minh va Gidp Thi Le, 2020).
DE XUAT MO HINH NGHIEN CLOJ Theo Kamyabi va Devi (2011a), l^^
thuyet TCE Id nen tdng hifu ich de' ly giai tai sao mdt sd' DNNVV ty thyc hien cdc hoat dpng ke' todn, trong khi cdc doanh nghiep khdc tie'p can DVKT thue ngoai de giam chi phi giao dich. Trfdng trf, RBV cung Id khudn kho thyc td' de md ta ly do cdc DNNVV stf dung DVKT ben ngoai drfdi dp lye canh tranh (Hafeez va Andersen, 2014). RBV cho rdng mtfc dp canh tranh trd thdnh yd'u td' chinh anh htfdng de'n quyet djnh thud ngoai cdc chtfc ndng ke' toan (Kamyabi va Devi 201 lb). Do dd, T C E j a RBV cd quan he bd sung tdc ddng den quye't dinh thud ngoai DVKT cua cac DNNVV (Hafeez va Andersen, 2014).
Drfa tren cdc nghien ctfu thrfc nghiem, cung nhrf van dung ly thuye't TCE vd RBV, nhdm tdc gia de xuat md hinh nghien ctfu gom 6 nhan to' cd kha ndng anh hrfdng den quye't dinh thue ngoai DVKT cua cdc DNNVV nhrf Hinh.
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Cac gia thuyd't drfdc d^ xua't nhrf sau:
- Chi phi thui ngodi: Mdt trong nhifng yeu tS" drfdc xem xet thtfdng xuyen nha't trong cdc nghidn ciJu v l thue ngoai Id chi phi (Dorasamy va cdng srf, 2010). Quye't djnh thud ngoai trong mdt tinh hud'ng nhlit djnh phu thupc vao vide so sdnh chi phi giao dich, ne'u chi phi nay cang nho se thiic day doanh nghidp thue ngoai {Williamson, 1985). Theo Everaert
\k cOng srf (2007), Iy do giai thich cho viec thud ngoai DVKT giup giam chi phi la nhu cau ndi bp dd'i vdi DVKT cua DNNVV qud tha'p nen kho dat drfdc hidu qu^ toi Lfu va khd tie't kiem chi phi, trong khi nha cung cap DVKT ben ngoai cd quy mo dii ldn dd dam bao cdc nguon lye chuydn mdn td't nha't hoac cd du ehi phi de dao tao ndn nhtfng nhan vidn chuyen nghiep. Cac cdng ty di thud ngoai DVKT chi can trd phi cho khd'i Irfdng cdng vide difdc thrfc hidn bdi nha cung ca'p, ndn hp c6 the bie'n chi phi cd' djnh (ne'u to chtfc bp may ke'todn) thanh chi phi bie'n ddi, hay ndi each khac la loai bo cdc chi phi c6'd!nh Uen quan den vide stf dung nhdn vien ke' todn ndi bp. Do vay, DNNVV se hrfdng ldi ttf viec thud ngoai DVKT (Dorasamy vd cpng sy, 2010; Everaert v^ CQng srf, 2007). Ttf do, gia thuye't H1 difdc dat ra:
HI: Neu chi phi thue ngodi cang il, thi khd ndng DNNW thue ngodi DVKT cdng cao.
- Su thudng xuyen cua cong tdc ki todn (hay tdn sudt giao dich): La sd' lan dc giao dich drfdc thrfc hien (Hafeez v& Andersen, 2014). Ne'u cac hoat dpng thifdng xuyen drfdc Idp lai vdi tan sua't ldn CO the tao ra ldi the' kinh te' theo quy mo va cho phdp thu hoi chi phi da bd ra (Everaert vd cdng sy, 2010; Hafeez va Andersen, 2014). Theo Everaert vd cpng siJ(2010), srf thrfdng xuydn cua cdng tdc kdtodn c6 tli^ drfdc hie'u theo 2 each: (1) Theo chu ky cua cong tac kd' toan (hang ng^y, hdng tuan, thang, quy hoac nam);
(2) Theo quy md hoat ddng (nhrf: nhdp, xuS't hoa ddn). TCE eho rang, cac hoat dpng thrfdng xuyen hoac lap lai vdi tan suat cao thrfdng drfdc thrfc hidn npi bd hdn la di thue ngodi' (Williamson, 1985;
Hafeez vd Andersen, 2014). Ttf dd, gia thuyet H2 nhrf sau:
_ H2: Miic do thudng xuyen cua cong tdc kiiom cdng cao, thi khd ndng DNNW time
^oid DVKT cdng thdp.
• Sudgc tha cua tdi sdn: TCE va RBV dif dodn ring, srf dac thii cua tai san la
HINH: MO HINH NGHIEN CHQ
Chi phi li thue ngoai kH, H^J Hanh vi khong chac chan S\i thuong xuyen ciia H toan Thue ngoai
DVKT Su date thil ciia tai san
Sir tin tuong Miic do canh Iranh
mdt trong nhffng nhan to' anh hrfdng dd'n quyd't djnh thud ngoai (Hafeez vd Andersen, 2014). Srf ddc thu cua ta] san dtfdc hid'u la nhffng tai san drfdc dau ttf lau ddi, hd trd cho nhiJng giao djch dae biet (Williamson, 1985). Cd 2 loai tdi san ddc thu phd bid'n, gdm: Tai san vat chat (may moc, thiet bi); Tai san con ngrfdi lien quan de'n kid'n thtfc. ky ndng, chuyen mdn. kinh nghiem (Everaert vd edng srf, 2010). Trong cdng tdc ke todn, tai san vat chat la phan mem kd' todn va tai san con ngrfdi la vd'n con ngrfdi (Kamyabi vd Devi, 201 la). Theo Everaert va cpng srf (2010), gid trj gia tang cua DNNVV ttf hoat dpng kd' todn cd xu hrfdng dd'n ttf cdc tai san dac thu la phan mem kd' todn rieng biet hay cdc nhan vidn ke' toan cd kie'n thtfe chuyen mon sau. Khi DNNVV dau ttf vao tai san dac thu trong cdng tac kd' toan nhdm nang eao hieu qua hoat ddng. stf dae thiJ eua tai san nay tang len va khd thay the', thi vide chuyen giao chtfc nang ke' todn cho bdn ngodi cang trd nen khd khan, tdn kem hdn (Everaert va cdngsy, 2010; Hafeez vd Andersen, 2014). Trf do, gia thuye't H3 nhrf sau:
H3: Su dgc thU ciia tdi sdn cdng cao, tht khd ndng DNNVV thue ngodi DVKT cdng thd'p.
- Hdnh vi khong chdc chan: Theo Wdliamson (1985), srf khdng chac chdn ve hanh vi phan dnh nhffng khd khan trong viec giam sat ke't qua va kie'm sodt hanh vi eua con ngtfdi dd'i vdi chu nghia cd hpi. Chii nghTa cd hdi eo the hid'u la hanh vi Itfa dao djnh hrfdng cua ddi tdc nhdm true ldi cho doanh nghiep minh. nhrf:
gian lan, bdp meo thdng lin, trdn trdnh trach nhidm hay cdc hanh vi khdng trung thrfc khac. Everaert va cong stf (2010) cho rang, trong hoat ddng thue ngoai kd' todn, hanh vi khdng chac chan gay ra nhifng khd khan cho DNNVV trong vide ddnh gid lieu ke' todn thue ngoai ed thrfc hidn cdng viec chinh xdc vd vdi kha nang td't nha't cua minh hay khdng. Hdnh vi khdng chac chan cang cao, thi ehi phi giao djch cang cao, do vide soan thao, dam phdn, thrfc thi vd giam sdt hdp ddng phdi dtfdc thrfc hien day dii, ca'n th|n de ngan ehdn chii nghia cd hoi. Do do, khi khdng the ddnh gid chinh xac chat Itfdng hoat ddng lien quan de'n ke'todn thud ngoai, ly thuyd't TCE cho rang, vide td chtfe ke todn ndi bd se phu hdp hdn, vi doanh nghiep cd quyen hdp phap de kiem scat tnfc Ue'p chat Itfdng cdng viec ciia nhan vien minh (Williamson 1985; Everaert va cpng srf, 2010).
Tif dd, gia thuyd't H4 nhrf sau:
H4: Mdc do khong chdc chdn cua hdnh vi trong thue ngodi DVKT cdng cao. thi khd ndng DNNW thue ngodi DVKT cdng thdp.
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- Su tin tudng: Sti tin tydng vdo ke* todn thud ngodi drfdc djnh nghia Id ky vpng cua ben thud rang, ke' todn thue ngoai thyc hien dung cac cam ke't phap ly, hanh dpng theo cdch co the' dy doan drfdc, cd kid'n thtfc ehuyen mdn, vd se hanh ddng, thtfdng Irfdng cdng bang trong dieu kidn chu nghia cd hdi hien hilu (Everaert vd cdng srf, 2010). Sy tin ttfdng giifa ben thue vd nha cung cap dich vu ben ngoai lam gidm chi phi giao djch bang each giam thi^u md'i de dpa cua chu nghia cd hdi (Hafeez va Andersen, 2014). Ly thuye't TCE eung cho rang, khi co srf tin trfdng, thi cac cd ehd' kie'm soat chinh thrfc cd the drfdc giam bdt va doanh nghidp cd xu htfdng thud ngodi DVKT (Kamyabi va Devi, 2011a). Nhin chung, srf tin ttfdng dd'i vdi kd' todn thud ngoai cang cao, thl xu htfdng DNNVV se thud ngoai DVKT cang cao (Everaert va cdng sy, 2010; Hafeez va Andersen, 2014). Ttf dd, gia thuye't H5 nhrf sau:
HS: Su tin tudng cua chd DNNW vdo ke todn thue ngodi cdng cao se thuc day DNNW thue ngodi DVKT.
- Mdc do cgnh tranh: Ly thuye'tRBV cho rang, DNNVV nen hpc cdch khai thdc edc nguon Irfc san cd ben ngoai d^ ndng cao kha nang canh tranh (Kamyabi va Devi, 201 lb). Viec thue ngoai kd'todn giiip cdc D N N W gidm clii phi giao dich (Hafeez va Andersen, 2014), nang
cao kha ndng chuyen mdn hda de tap trung vdo hoat dpng kinh doanh cot loi, tang trrfdng va phdt tridn (Kamyabi va Devi, 201 lb). Ttf dd, gia thuye't H6 nhtf sau:
H6: Mdc do cgnh tranh DNNW phdi ddi mat cdng ldn, thi khd ndng thue ngodi DVKT cdng cao.
KET LUAN
Bai viet da van dung Iy thuye't TCE va RBV de de xuat md hinh nghidn ctfu vdi 6 nhan td' cd kha nang anh hrfdng de'n quyet djnh thud ngoai DVKT cua cdc DNNVV, bao gdm: (i) Chi phi thue ngoai; (ii) Sy thydng xuyen cua edng tdc kd' todn; (iii) Sy ddc thii eua tdi sdn;
(iv) Hdnh vi khdng chac chan; (v) Sy Un trfdng; (vi) Mtfc dp eanh tranh. Qua dd, cung ca'p cd sd khoa hpc de ed the phdt tridn mdt thang do phii hdp, thyc hien khao sdt thyc te vd nghien ctfu dinh Itfdng b^ng md hinh phan tich nhan to khdm phd va hdi quy da bien.U
_ _TAIXI5;U THAMKHAO
1. Dinh Cdng Thanh va Le TiTn Nghiem (2016). Phan tich cac nhan tdanh htfdng den mtfc dd stf dung dich vu thue ngoai eiia cdc doanh nghidp tai TP. Cin Thd, Tgp chi Khoa hgc Trudng Dgi hgc Can Tha, 46,01-11
2. Mai Thj Hoang Minh va Giap Thi Le (2020). Cdc nhdn tddnh hudng tdi viec quyit dinh chgn DVKT cua cdc DNNW tgi linh Ddng Nai, truy cap ttf http://www.tapchieongthuong.vn/bai-viet/
cac-nhan-to-anh-huong-toi-viec-quyet-dinh-chon-dich-vu-ke-toan-cua-cac-doanh-nghiep-vua-va- nho-tai-tinh-dong-nai-69128.htm
3. Tr^n Thj Kim Phrfdng, Nguydn Hi?u Thien va Nguydn Ngpc Dan Thanh (2019). Cdc nhdn id dnh hudng den quyet dinh thue ngodi DVKT cua cdc DNNW tgi tinh Tien Giang, truy cap ttf http://
www.tapchicongthuong.vn/bai-viet/eac-nhan-to-anh-huong-den-quyet-dinh-thue-ngoai-dich-vu- ke-toan-cua-cac-doanh-nghiep-nho-va-vua-tai-Unh-tien-giang-60856.htm
4. Barney, J. B. (1991). Firm resources and sustained compeUtive advantage, Journal of Management, 17(1), 99-121
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7. Kamyabi, Y. and Devi, S. (201 la). Outsourcing of AecounUng Functions In The Context of Smes In Emerging Economies: Transaction Cost Economics PerspecUve, Australian Journal of Basic and Applied Sciences, 5(11), 1.696-1.703
7. Kamyabi, Y. and Devi, S. (201 lb). Use of Professional Accountants' Advisory Services and its Impact on SME Performance in an Emerging Economy: A Resource-based View, Journal of Management and Sustainability, 1 (I)
8. Maelah, R., Aman, A., Hamzah, N., Amiruddin, R. and Auzair. S. M. (2010). AecounUng outsourcing turnback: process and issues. Strategic Outsourcing: An International Journal, 3(3)
9. Penrose, E. T. (1959). The Theory of the Growth of the Firm. Oxford University Press 10. WiUiamson, O. E. (1975). Markets and Hierarchies- Analysis and Antitrust Implications, New York: Free Press
11 Williamson, O.E. (1985). The economic institutions of capitalism. New York: Free Press
