Nghien cUu trao dol
Ngiroi suf dung va su thoa man ciia ngudi suf dung trong mdi truong ung dung he thong hoach djnh
nguon iuc doanh nghiep
s PGS.TS Mai Till Hoing Minh- Th-s Piiam Trjl Lam*
Tiep tlieo SO tnfofc Phifdng phap nghien cifu Nghifin eflu dinh tfnh vdi phuong phdp tinh hufing dupc su dung frong nghifin cflu ndy nhdm dat dupc muc tifiu khdm phd ede dfii tupng cd cam nhdn khac bifit vl su thda man dfii vdi hfi thfing ERP. Mac dii da co mflt vdi nghifin ctiu vl cac dfii tupng cd cam nhan khdc bifit vl su thoa man dfii vfii he difing ERP nhung phdn Idn chflng dupc thuc hifin frong bfii cdnh ciia cac nin kinh ifi' phdt triln, nghifin ctiu ndy thuc hifin trong mfli trufing cua mflt nin kinh t l dang chuyin dfii - Vifit Nam. Vi vdy, nghifin ctiu dinh tfnh dupc cho Id phfl hpp. Phuong phdp nghifin ctiu itnh hufing thich hpp sfl dung khi cdn tra lfii edu hoi
"nhu thi ndo" vk "tai sao", khi nhd nghifin cflu cd thi phdn ndo kilm sodt ede su kifin vd khi vdii dl nghien eflu Id mflt hifln tupng dang diln ra frong cuflc sfing thuc (Yin, 2003). Nhu v&y, do nghifin eflu ndy cdn tim cdu tra ]in cho cdu hoi nhihig dfii tupng su dung hfi thfing ERP khac nhau cfi cam nhdn khdc bifit vi su thoa man dfii vdi he thfing khfing, vi vay nghien cflu tinh hufl'ng la thi'ch hop.
Thao ludn tay dfli dupc su dung trong nghifin cflu bfii vdn dl nghifin cflu vl cdc dfii tupng cd cam nhdn khdc bifit vl su thoa man dfii vdi he thfing ERP Id vdn dl
mang tfnh chuyfin mfln cao vd do khfi khan trong vific dp dung phucmg phap thao ludn nhfim (khflng thi men cdc chuyfin gia frong Unh vuc flng dung hfi thfing ERP dl cung tham gia thao ludn nhfim). Mdu dupc chpn theo phutmg phdp mue dfch cua nghifin cflu. Dfii tupng tham gia phong vdh la nhflng ngufii am hilu vl Hnh vuc ting dung ERP. Nhiing dfii tupng nay bao gfim gifii hpc thudt (giang vien) dang tham gia giang day ede kiln ihflc vl ERP vd gifii nghe nghifip (phu trdch cfing tdc k l todn, kilm todn, tdi chfnh) dang ldm vific tai cac DN cd su dung hfi thfing ERR
Kfch thufic mdu dupc xdc dinh dua vdo diem bdo hfia thflng tin (Nguyfin Dinh Tho, 2013), cu thi Id 12 ngufii dang lam vific trong 6 tfi ehfle, DN gfim Dai hpc Kinh t l TP Hfi Chf Minh (2 giang vifin), Cfing ty TNHH C-Discount Vifit Nam (I nhdn vifin k l todn), Cfing ty TNHH Dich vu EB (5 nhdn vifin k l loan va 1 nhdn vifin kifi'm todn nfli bfl), Cfing ty CP Bibica (1 nhan vifin k l todn), LOTTE Mart Nam Sai Gon (1 nhdn vifin kilm todn nfii bfl) va Cong ty TNHH Posco E&C Vifit Nam (1 nhdn vifin tai chinh). Dai hoe Kinh t l TR Hfi Chf Minh dupc chpn vi trong thfii gian qua Dai hoc Kinh t l TR Hd Chf Minh da cd du dn dua phdn mIm ERP vao chuong
frinh ddo tao (hpc phdn tu ehpn) cho sinh vifln cac nganh; vi vdy, hai giang vien tham gia phong vdn da c6 kiln tbflc tfit vl vSn di flng dung ERP. Cdc DN con Iai dupc chpn bcft ddy la cac DN Idn dang hoat dflng tai Viet Nam vd da ting dung he Ihfing ERP tuong dfii lau.
Thu gidi thiflu dupc gii true tilp vd qua email den cdc dfii tupng phong vdh nhdm gifii thifiu v6i ngufii tham gia phong vdn cdc v&\
dl vl nguPi phong vdn (nha nghifin cihi), muc lieu nghifin eflu, nhflng mong dpi va lpi feh ciia ngufii tham gia phong vdii, vdn dl vl bao mdt thflng tin, tfnh chdt tu nguyfin dfii v ^ ngufii tham gia phong vdii va thflng tin lien hfi v<H nha nghifin cflu.
Dan bai thao ludn dupe chuin bi vdi hai cdu boi mfi (i) Theo anh/
chi neu mflt DN flng dung hfi thfing ERP thi nhttng dfii tupng sfl dung hfi thfing ERP khde nhau (theo phong ban/ chflc nang cfing viec) cd cam nhdn khde biet vl sU thoa man doi vdi he thfing ERP hay khfing? (ii) Neu cfi thi dd Id nhung dfii mpng sfl dung he thdng ERP nao? Tai sao? d l tiln hdnh phong v&L Cdc cufic phong vdh dupc thuc hien tfl ngdy 02/4/2015 din ngay 10/5/2015. Mfli cuflc phong v& keo dai tfl 25 din 40 phut, cd ghi chti bang gidy vd ghi
* Dai hoc Kinh te TRHCM
f c/u •'Jie todn ^" -'Hiem todn Ao't/idna j
Nghien cihi trao dol
dm. Cdc ban ghi dm sau dfi dupc dfii ehilu vdi nfii dung ghi chu bang gidy dl hoan thien kit qua phdng vdh. Tilp theo cac thflng tin nay dupc ma hoa theo tflng dfii tupng phong vdn (bang 2).
Quy frinh phdn tich dfl Ufiu dupc tiln hdnh nhu sau: ddu tifin la tfing hpp cdc ly thuyfi't lien quan din eac dfii tupng sfl dung HTTT/ he thfing ERP cd cam nhdn khdc bifit vl su thdnh cfing, lpi feh va su thoa man dfii v ^ hfi thfing, sau dfi lifit kfi cac y kiln thu dupc tfl phong v& theo tittig doi tupng tham gia phong vSn va ddnh ddu cdc J kiln trflng nhau gitta nhung ngufii tham gia phong vdn, ting hpp ede J kiln (trung nhau vd khflng trung nhau), tilp theo la so sdnh tihig J kiln eua nhttng ngufii tham gia phong v&a vdi phdn tfing hpp IJ thuylt, vd cufii eiing Id hoan thien kit qua nghifin cflu.
K^t quS nghien ciiti
Kit qua thu dupc ttt cac budi phong vdn cho thdy cfi 3 ngudi tham gia phong vdh, chifl'm ty Ifi 25%
(gfim 1 ngufii thuflc nhdm KT_B_5, KT_D_1 vd KI_E_1) cho rang khflng cfi su khdc bifit frong cam nhan vl sU thoa man dfii vdi hfi thfing ERP cua nhflng dfii tupng sfl dung hfi thfing khdc nhau. Ngupc lai, 9 ngucri cfin lai (chilm ty 16 75%) nhan dinh rang ed su khdc bifit frong cam nhdn vl su thoa man dfii vfii hfi thfing ERP cua nhflng dfii tupng sfl dung hfi thfing ERP khdc nhau. Bang 3, trang 20 tfing hpp cac nhdm d^i tupng sfl dung hfi thfing ERP cfi thi co cam nhan khde biet vl su thda man dfii vdi hfi thfing ERP theo nhfim dfii tupng tham gia phdng vdh tuong flng vdi tiing linh hufing (id ehfle, DN).
Kit qua phong vdh cho thdy phdn Ifin cdc d6i tupng tham gia phdng vdn diu cho rdng cfi su khdc biet frong cam nhdn vl su thoa man ddi vfii he thfing ERP cua ede dfii tupng sfl dung khdc nhau. Theo ho su khdc bifit ndy tfin tai gifla cdc nhdm dfii tupng sau:
- ThU nhdi, gi&a nhd qudn ly vd nhdn vien nhu gitta ke todn vd nhd quan tri (GV_A_2), gitta nhdn vifln CNTT vd nhd quan IJ (GV_A_2), gifla quan fri cdp cao vd nhdn vien k l todn (KT_B_5), flog vfii tflng ehfle vu cu thi (KT_B_5), quan IJ cdp cao vd nhdn vifin (KT_C_I). LJ do cd su khde bifit frong quan dilm gifla nha quan IJ vd nhdn vifln bao gdm:
Do yiu cdu ddi ra ddi vdi hi thd'ng ERP giSa hai nhom ddi tuang ndy Id khdc nhau. Cu thi, ngucri quan IJ mong mufin he thfing cfi thi eung edp thfing tui cd chdt lupng (ddy du, phil hpp, kip thfii, da dang....) dl hfi trp hp trong vific ra quylt dinh, hoach dinh chfnh sdch, ... vd hfi thfi'ng phai hfi frp frong viee dap ting cdc yfiu cdu quan IJ. Ngupc lai, nhttng dfii tupng Id
nhdn vifin, vf du k l todn vifin mong mufin mpt hfi thfing thdn thifin, dfi hilu, dfi sfl dung, thudn tifin cho cflng vific. Tfl su khdc bifit nay se ddn den su khdc bifit trong mflc dfl thoa man.
Do yeu cdu kiem sodt cua nhd qudn ly vd nhdn viin Id khdc nfiau. Cu thi, nhd quan IJ cfi xu hufing tang cufing cdc ihu tue kilm soat nhap lifiu, kilm soat xii ly vd kilm soat kit xudt ddu ra khi flng dung ERP dl d ^ phd vdi cdc rui ro gia tdng frong mfii tru&ng CNTT.
Dilu nay se ddn din gia tang khfii lupng cfing vific cua ede nhdn vifin nhu ke todn vifin hay nhdn vifin CNTT.
Xudt phdt ta kp vpng ctia hai nhom dd'i tUffng td khdc nhau. Trong khi, nha quan 1J ky vong ERP eung cdp thflng tin chiiih xdc, da ehilu, kip thfii va hflu dung trong vific ra quylt dinh. Cdc nhan vifin nhu kfi loan lai ky vpng khfii lupng cfing vific giam, giao difin don gian, quy trtnh xfl IJ quen thufic hay nhan vien CNTT kJ vpng hfi thfing ERP van hdnh tfit, khfing phdt sinh vdh dl xfl IJ phtic tap mdi,...
Do mdc dd lich hap cua hi thd'ng ERP (tfle sfi lucmg phdn hfi ERP dupc ting dung). Bcri chi phf flng dung he thfing ERP Id tuong dfii Idn, anh hufing manh din Ipi nhudn cua DN tai thdi dilm flng dung hfl thfing nay nen nhilu DN da chon giai phdp chi ting dung mfit sfi phan he ERP thilt yfiu tnidc, nhilu khdu frong quy trtnh kinh doanh cua DN chua dupc tu dflng hda md thuc hifin thu cflng nfin khiln dfii tupng la nha quan IJ khfing hoan todn hdi long vdi hfi thfing ERP, nhdn vien b cdc bfl phdn dupe tu dfing hda thi hdi Ifing hon vd nhan vifin b cdc bfi phdn chua dupc tu dflng hda thi lai it hdi long (vi ho khfing dupc sfl dung). Bfin canh dd, do cfing tdc hudn luyfin sfl dung phdn mIm ERP ehua ddp flng dupc yfiu cdu cfla nhdn vifin va do vific phan quyin tmy cap hfi thfing ERP cho timg ngudi sfl dung hfi thfing (gfim nhd quan IJ vd nhdn vien) khiln cho kha nang hilu hfi thfing ERP cua nhan vifin bi han chl da Idm cho nhan vifin cam nhdn khac bifit vl sU thda man dfii vdi he thfing ERP so vfii nhd quan ly.
Xudt phdt tic dqc diem chap nhdn rui ro cua nhd qudn ly vd nhdn vien Id khdc nhau. Trong khi phdn Bang 2: Ma hda ddi tupng phdng vdn
GV 1 2 CASEA
^ H l i f l i l l i 5 1 CASE B KT ' <^ASEC
• ! • • • ' 1 1 1 CASED
KTNB TC
1 1
CASES CASEF
Ma e6i iuaa GV A 2
IHI^R.5
K T C 1 Kl B 1 TC F 1
'^a/i c/u ''Hf todn. V .'Mieni todn Ao t/tmia JJ/20Jo
Nghien ciiu trao doi
ldn cdc nhd quan ly diu cfi xu hudng ehdp nhan thuc hien cdc hoat dfing CO nii ro cao vd co xu hudng iing dung nhiing cdi mdi tflc hp khfing ngai thay dfii thi ngupc lai nhttng nhan vifin lai co xu hudng khflng ehdp nhSn hay ngai sa thay dfii vi hp cho rdng mfli khi thay dfii, ho phai cap nhap nhflng quy trtnh mdi (vd thufing la phfle lap hon quy trinh cu). Dilu nay khiln nhdn vifin va nha quan 1J cd sU cam nhan khdc bifit vl su thda man dfii v6i nhflng thay dfii ma eu thi Id viec ting dung hfi thfing ERP.
Do ldi ctia ke thd'ng ERP khie'n nhd qudn ly vd nhdn viin cd cdm nhdn khdc biit ve sii thoa mdn. Cu thi, dfii khi tfi ehfle xdy dung phdn mIm lai khflng thi ndm ro hit tdt ca cdc quy trtnh ciia DN, tao nfin phdn mIm vdn bi !6i, hay din din xdy dung mflt phdn mIm mdt rdt nhilu thdi gian, nhung sau dd lai mdt thfim mflt khoang ihiA gian nfla ^ hodn thifin nfi. Vi chi quan tam din khfa canh ngufii quan IJ cdn gl, ma khfing quan tdm din chl tilt bfl phan dd cdn gi vd cdn hfl trp ra sao.
- Th& hai, giOa nhdn vien cua cdc bd phdn/ chdc ndng khdc nhau trong DN cung cd su cam nhdn khdc bifit vl mflc dfi thoa man dfii vfii he thfing ERP (GV_A_2, KT_B_5, KT_C_1, KI_B_1 va TC_F_1), mfit sfi ly do ciia su khde biet ndy gdm:
KJ vpng eua nhan vien fi ede bfi phan/ chflc nang la khac nhau.
Xudt phdt tfl mflc dp tu dfing hda cua fh&n h6 ERP dupc sfl dung frong tflng bfi fh&n/ chiic nang cua DN.
Muc dfch vd edeh thfle su dung hfi thfing ERP la khac nhau
Do dac dilm khi flng dung ERP Id xu IJ theo quy Irinh (tflc jrfiai tuan thu quy frinh dupc chudn hda) nfin cfing vific ciia cac bfl phdn/
chflc ndng trong DN la lifin hfi va
phu thuflc chdt che vdi nhau.
Do mflc dp tich hpp cua hfi thfing ERP (tflc sfi lupng phdn he ERP dupc flng dung trong DN).
Ket luan
Khi nhu cdu ting dung CNTT vao cfing tac quan ly va dilu hdnh DN ngay cang gia tdng thi nhu cdu
ting dung hieu qua hfi thfing ERP cang tro nfin edp thilt. Nghifin ciia tap trung xac dinh d^i tupng su dung he thong ERP cfi cam nhSn khae biet vl su thoa man dfii vdi he thfing hay khfing dl tfl dfi hfl frp eho nhd cung cdp va triln khai phdn mIm ERP cung nhu DN flng
Bang 3. Tong hdp doi tifUng sfl dung hf Uiong ERP co cam nhdn khdc bift ve sir thoa man doi vdi h§ thong theo nhom ddi ttidng phong vdn
••.^'
1. Ke toin vd n h i quan ly
Do nhu cau. lirong nwdii OS vdt h§ thdhg ERP cOattmg AS tumg a khfi^ Nhaqu^
ly mong mudn he thdng c6 th^ cung cap thOng th co chat hjong (djy dQ, phil hop, lop thdi, da dang,.) d l h6 tio ho tmng viec ra quy^l dinh, hoach dirrti chlnh s ^ vi h$ thtfng ph^
ho tro trang vigc d£ip dng cSc y&j cSu quan ly. Trang khi d6, mong mufth cfia kS toAn 1^ mbl h^ Ihdng than thien, dS h i ^ , (f£ sCrdung, Ihu^n lien cho cdng vi§c.
2. Ke toan, nhaiiviSn CNTT vjl nhd quan ly
Ndu ERP duoc triln khai Ihdnh cOng thi mdc dfi ttwa ndn cfia riii qudn ly cao hon mOc dO thoa man cua kd bdn vi nhSn vidn CKTT (i) Nguydn nhSn chfnh din ddn su khdc biet ndy Id do ydu cau vd b'nh kidm sodL Trang khi nha quan ty chua hodn todn tin tirdng hd thdng ERP va DN CO thd Ung dung song song hfi thdng ERP vtSi cac tmg dung phiic tap khdc nfin nhd quan ly c6 xu h u i ^ King cudng cdc thO tue kilm sodt nhdp lidu, kilm sodt xf^ ly vd kidm soSt kdt xuit ddu ra dffi vdi hd thdng ERP Didu ndy dSn ddn gia ting khdi luong cdng vide cQa kd todn vd itiSn vidn C^^T (i\) Nguydn nhdn thiir hai Id do tidu chl su th6a mdn ddi v(6 hd thdng ERP cOa cdc dffi tuong ndy Id khdng gidng nhau Nhd quin ly ky vong ERP cung cap thdng tin chinh xdc, da chidu, kjp thd vd hOu dung cho vrSc ra quy^i dmh Kd toSn ky vong khdi luong cdng vide giam, giao didn don giin, quy tnnh x J' ly quen thu()c Nhan vidn CNTT ky vong hd thdng ERP van ^dnh ^ , khdng phdl smh van dfi xCr ly phtrc lap moi 1. Quin irj c ^ ^ v d nhdn vien ketodn
Ddi vdi nhd quin In cap cao thi vide sCr dung ERP gOp quin ty ngudn li^c nhung chi phi li^, iidi hudng ddn kn lihuan vi vdy ho cd xu hudng chi hidn khai ERP d mdt sd phdn hdnh, ctio n ^ cdn nhidu khdu (hue hidn thu cdng. Didu ndy k h i ^ ho khdng thda mdn vdi hd thdng ERP hon Id cdc r M n v i ^ , diic bidt la nhdn vidn kd todn (bdi phdn hd kd todn Id phdn hd Omc dng dung nhidu nh I t khi dng dung hd thdng ERP).
2. GiOa cac phdng ban vd cdc chA: vu khdc nhau
B ^ vt6 tCmg d(m vi, tfmg phdng ban, tdng chdt vij cu th^ md muc dich vd cdch tt^dc sd dung ERP khdc nhau. Bdn canh dd quan dilm vd su hat ldng cua mdi ngudi cung khdc n)>au Bdi vay, EiRP khdng Ihl dap dnq tdi uu nhu cau sd dung cua tung 6& tuong sii dung 1 Nha quin ly cap cao va nhan vien
Mdi ddi tU(H)g mong cha mdt dieu l^hac nhau doi ven he thdng ERP. nhung IMng phii hd Ihdng ddu dap dng duoc nhOng didu ndy. Ngudi quan ly mudn nam bat chi tidt moi thdng In vd hoat ddng Idnh doanh cfia DN, didu ndy din ddn nhdn vidn lai cdc bd phan phai nhdp dd Bdu mdt each ttHiOng xuydn, cy Ihl d ^ chi Bit. hp khdng thi d l ddn ddn cudi ngdy nhdp mdt 1 ^ (nhu nhOng phdn mdm ridng cho tdng bd phdn). Bdn canh dd, thdng (hi/dng nhdn vidn ngai thay ddi, vi mdi khi thay ddi, hp phit cdp nhdp nhOng quy trinh mdi (vd thudng Id nd phdc tap hm ( ^ trtih cO) Ngodi la, ddi khi td chdc xdy dung ^ S n mdm lai khdng thd nam id hdt lat ca cac quy t r ^ kinh doanh cua DN, vd hg da tao ndn phdn mdm vin bi l6i, hay din d ^ xdy dung mdt phan mdm mSt tA nhidu thdi gian, nhung sau dd lai mjt thdm mdt khoing thd gian nOa d l hoan t h i ^ nd. VI chi quan ldm din kMa canh ngudi quan ly can gi, md khdng quan tdm ddn c^i fi^ bd phdn dd can gl vd o i l hd tro ra sao. ChMi vl v|y md idid quin ly cap cao va nhdn vidn cdc bd phdn Ihudng cam nhdn khdc bidt v6 SV ti6B man ddi viJi he thdng ERP.
2. GiOa cdc bo phdn
USu sd thing lid Ihdng ERP, moi cdng vide ddu Wn quan d6i nhau, ddi khi din ddn tinh Irang khdng hdi ldng vd mik dd cdng vide kh. bd phdn d gei doan sau mudn ldm vide, nhung bdphdn dgJaidoantrufcTOn chua hoan thanh cdng vide
- ' ^ ^ - f ^ i ^ f v j r t i a n vidn cfc bo phdn khdng stJfdun9"B(P " " ? ' ' ? - BHidfKisfifdi
10 mdc d ^ dung EPP cua Ifmg dS tuong trdn Id nhtdu hay ft (hodc Ihdm ' t f i j A i B l h y d d thda man cda ho ddi vft he thAwERP Id khdc nhau Cac nhan vien d cac phong ban khac nhau
Vi muc dich, chfR nang cdng vide khdc nhau ndn ydu c ^ ddi vA hd thdng cOa cdc nhdn vidn a cac phdng ban Id khdc nhau ndnmdicdOtwamanddivdihd Ihdng ERP Id khdc nhau ^
•^1 cAi .Jie' todu '&' Jii^ tofhi id't/idna JJ/2M5
Nghien cihi trao dtfi
dung ERP ndng cao mflc dd thoa man cua cic ddi tumig sfl dung hfl thdng. Vdi viflc mdi 12 dfli tuwig cd kiln thfle sdu vl hfl thdng ERP tham gia phdng vdn, nghifln cuu da khdm phd (i) cd su khdc biet trong cam nhdn eua nhihig ddi tuong sfl dung he thdng ERP khac nhau vl su thda man ddi vdi hfl thing va (ii) cd hai nhom ddi tuong thu&ng cd cam nhdn khdc bi6t vl su thda man dfl'i vdi hfl thdng ERP gdm nha quan !^ vd nhdn vifln vd gifla cac nhdn vifln tai cac bfl phdn/
chflc nang khac nhau trong DN.
Kit qua ndy lucmg flng vdi kit qua nghifln cdu cua mflt sd tac gia nhu Sedera et al.(2004), Chang (2006), Holsapple et al. (2006), Longinidis and Got2amani (2009), Kanellou and Spathis (2013) vd Granlund (2011). Nhu phdn tdng quan IJ thuylt da gidi thiflu, ede nghifln cflu trfln thi gjdi vl v ^ dl d^i tupng cd cam nhdn khdc biflt vl su thoa man ddi vdi hfl thdng ERP chia thanh 2 nhdm, mdt nhdm xac dinh rdng ed su khdc biflt trong cam nhdn vl su thda man ddi vdi he thdng ERP eua cdc ddi tupng sfl dung he thdng khdc nhau, nhdm cdn lai khdm pha ra rdng khflng cd sU khdc biflt vl su thoa man ddi vdi hfl thflng ERP cfla cdc dCTt tUpng sfl dung he thdng khdc nhau. Kit qua nghifln eflu tai thi trudng Viflt Nam iing hfl quan dilm thfl nhdt tflc Id c6 su khdc biet trong cam nhan eiia ede ddi tupng sfl dung hfl thdng ERP khdc nhau. LJ do cua hifln tupng ndy cd thi Id bdi he thdng ERP id mflt phdn mIm khd mdi, DN Viet Nam thudng chua nh|n thfle ro vl edeh thfle thig dung he thdng ndy cung nhu khflng du ngudn luc tai chinh dl flng dung mflt he thdng ERP hodn thifln vd kit qua Id mfli sfl ddi tupng su dting hfl thdng earn thdy thoa man d^i vdi he thdng nhung mflt sd ddi
tupng khdc lai khflng.
Nghifln euu da khdm phd dupc rang tai thi trudng dang ehuyin dli nhu Viet Nam tht cdc ddi tupng gdm nhd quan tri vd nhan vien d cdc bfl phdn khac nhau thudng ed cam nhdn khac biflt vl StJ thda man ddi v ^ he thdng ERP.
Ddng thdi nghifln cihi cflng xac dinh dupc mflt sd ly do chi'nh khiln hai nhdm ddi tupng ndy thudng cd cam nhan khac bifll vl SU thoa man dfl'i vdi hfl thdng ERP.
Kit qua nghifln cflu nay se hd trp eho eflng tdc flng dung hfl thdng ERP tai Viet Nam ngay cang hiflu qua hon bdng each ndng cao su thoa man cua ddng loat ede ddi tupng sfl dung hfl tho'ng ERP.D
Tdi lieu tham khdo
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Information system success: the quest for the dependent variable. Information
Systems Research, 3(1): 60- 95.
Franc#oise. 0., Bourgault. M., and Pellerin. R., 2009. ERP implementation through critical success factors man- agement Business Process Management Journal, 15(3): 371-394.
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Accounting Information Systems, 7th ed, USA: Thomson South-Westem.
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