KE TOAN-KIEM TOAN
MOI QUAN HE CUA CAC
NHAN TO N G C C A N H , VIEC st DUNG THONG TIN KE TOAN QUAN TRI
VA THANH QUA HOAT DONG:
NGHIEN Clfu TRlJCfNG I10¥
CAC DOANH NGHIEP NHO VA Vt/A TINH BINH DINH
• LE MONG HUYEN - DO HUYEN TRANG - TRUONG TH! THANH PHUdNG - TRAN THI QUANH
TOM TAT:
Nghien cffu dffdc thffc hien vdi muc dich kiem dinh m6'i quan he cua cac nhan to' ngff cdnh, vi6c sff dung thong tin ke toan quan tri (KTQT) va thanh qua hoat dong cua cac doanh nghiep nho va viTa (DNNVV) tinh Binh Dinh. K6't qua nghien cffu cho thS'y: (I) Mffc do canh tranh co dnh hffdng trffc ti6'p cung chieu d€'n sff thay ddi chie'n Iffdc; (2) Sff thay ddi chie'n Iffdc va mffc do phan quy^n co anh hffdng trdc ti6'p cung chieu den vi$c sff dung thdng tin KTQT pham vi rang; (3) Vi^c sff dung thong tin KTQT pham vi rong cd anh hffdng ciing chieu dd'n thanh qua hoat dong tai chinh va phi tai chinh; (4) Viec sff dung thong tin KTQT pham vi rong trung gian md^i quan hd giffa mffc dp phSn quyen va thanh qua hoat d6ng.
Ttf khoa: IVlffc do canh tranh, mffc do phan quyen, lc6 toan quan tri, nhan to ngff cdnh, sff dung thong tin.
1. Gidi thi^u hoach, dieu hanh, kiem soat va ra quyet dmh [1;
Viet Nam dang day nhanh qua trinh hgi nhap 13; 16]. Vai tro cua thong tin KTQT trong cac kinh te*quo'c te, vi vay cac doanh nghiep phai ddi doanh nghiep dang ngay cang difdc de cao. Mdi m^t vdi ap Iffc canh tranh ngay cang ldn [16], nha't day, CIMA da ban hanh "Cac nguyen tac KTQT la cac DNNVV. De ffng phd vdi m6i trffdng canh toan cau" nham nang cao hieu qua cac quye't dmh tranh khd^c liet, cac doanh nghiep can tang cffdng va xay dffng td chffc thanh cong. Tai Viet Nam, siJ dung thong tin KTQT de hd trd cho viec lap ke VACPA da phdi hdp vdi cac trffdng dai hoc de
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TAP CHi CONG THIftfNG
bidn dich ciic nguyen tac nay nham nang cao hieu qua KTQT trong cac doanh nghiep. Tuy nhien, vide van dung KTQT trong cac DNNVV tinh Binh Dinh van con nhieu han che'. Do vay, cau hoi dat ra la lidu trffdc ap Iffc canh tranh ngay cang gay gat, cac DNNVV tinh Binh Dinh co tang cffdng sff dung thong tin KTQT hay khong? Va vide sff dung thong tin KTQT co mang lai thanh qua hoat dong cho cac doanh nghiep hay khong?
Trffdc sff bid'n dong cua moi trffdng kinh doanh, cac doanh nghidp con phai cd ca'u lai td chffc noi bo cho phu hdp vdi sff thay doi cua moi trffdng ben ngoai. Mot so' nghien cffu KTQT van dung ly thuyd't bat dinh da cho tha'y cac doanh nghiep Idn se tie'n hanh sap xd'p lai cd ca'u td chffc theo hffdng phan quyen [8-9; 13; 15] cung nhffthay ddi chid'n Iffdc theo hffdng tang cffdng cung ffng nhffng san pham khac biet [2], Lieu khi do'i mat vdi nhffng ap iffc nhff vay, cac DNNVV linh Binh Dinh cd sap xe'p cd ca'u td chffc theo hffdng phan quyen va thay ddi chie'n Iffdc theo hifdng cung cap nhffng san pham khac biet hay khong?
Do vay, nghien cffu nay dffdc thffc hidn de kiem dinh mo'i quan he cua ciic nhan to' ngff canh (mffc do canh tranh - MDCT, mffc do phan quyen - MDPQ va sff thay ddi chid'n lffde - CL), vide sff dung thdng tin KTQT va thanh qua hoat dpng cua cac DNNVV tinh Binh Djnh.
2. Ccf scf ly thuye't va cac gia thuye't 2.1. Ly thuyet bat dinh
Ly thuyd't bat dinh la mot each tid'p can de nghidn cffu hanh vi to chffc, trong do dffa ra nhffng giai thich ve cac yd'u td ngff canh anh hffdng nhff the' nao de'n viec thie't ke td chffc [5-7; 18-19]. Ly thuye't ba't dinh dffdc phat tnen tff ly thuye't td chffc va dffdc ap dung phd bie'n trong cac nghien cffu KTQT cua Otley [7|.Ly thuyetnay cho rang viec thie't ke'vi sff dung he thong KTQT phai dam bao phu hdp vdi cac ye'u td ngff canh cua td chffc. Ban dau, cac nha nghien cffu ke toan da tap trung tim hieu anh hu'dng cua cac yd'u td' ngff canh truyin thd'ng nhif moi trffdng ben ngoai, cong nghe, cCu true td chffc v^
quy md td chffc de'n viec thie't kd' va sff dung he thdng KTQT [18; 21]. Trong hai thap ky cudi cua the' ky XX, cac nha nghien cffu kd' toan bd sung them ye'u td van hoa [12; 17] va chie'n Iffdc [14].
Theo do, mdi quan he cua cac ye'u tdanh hffdng den vide sff dung thdng tin KTQT trong cac
DNNVV tinh Binh Dmh, bao gdm: (I) MDCT, (2) MDPQ, (3) CL; didn ra theo thff tif tff nhan td mdi tnfdng ben ngoai td chffc de'n nhan td mdi trffdng ben trong to chffc va sau dd la anh hffdng den vide sff dung thdng tin KTQT pham vi rpng. Do do, cac gia thuyd't nghien cffu dffdc de xua't nhff sau:
H,: MDCT co anh hudng trUc tie'p cUng chieu de'n viec sd dung thong tin KTQT pham vi rong.
H2: MDCT CO dnh hudng tri/c tiep cUng chieu de'n CL.
H3: CL CO dnh hudng fri/c tiep cUng chieu den viec sddiAng thong tin KTQT pham vi rong.
H4: MDCT co anh hudng trtic tie'p ciing chieu de'n MDPQ.
H5: MDPQ cd dnh hudng true tiep cung chieu den mdc do sd dung thong tin KTQT pham vi rong.
2.2. Quan diem cdsd nguon lUc Quan diem cd .sd nguon Iffc gia dinh rang cdc ngudn Iffc dffdc phan bd' khdng ddng deu giffa cdc doanh nghiep va sff khdc biet ve ngudn Iffc tdn tai theo thdi gian [3]. Dffa tren nhffng gia dinh nay, cdc nha nghidn cffu da dffa ra gia thuyd't rang khi cdc doanh nghidp sd hffu nhffng ngudn Iffc cd gid tri (Valuable), hid'm (Rare), khd bat chffdc (Inimitable) va khdng the thay the dffdc (Nonsubstitutable) (goi tdt la thupc tinh VRIN), cdc doanh nghiep cd the dat dffdc ldi thd' c?nh tranh ben vffng bang cdch thffc hien cac chid'n Iffdc lao gia tri mdi, khdc biet so vdi ddi thu canh tranh [3].
Nghien cffu van dung quan diem cd sd ngudn Iffc de lap luan va chffng minh rang, thdng tin KTQT pham vi rpng mot ngudn Iffc quan irpng cua doanh nghiep va la ngudn life thda man cac thudc tinh VRIN. Do vdy, thdng tin KTQT pham vi rpng gdp phan nang cao ldi the' canh tranh cua doanh nghiep tren thi trffdng va sau dd la cai thidn thanh qua hoat ddng ciia doanh nghiep. Cac gia thuyet nghien cffu tie'p theo dffdc de xua't nhff sau:
//^„; Co mdi quan h$ tich cue gida viic sii dung thong tin KTQT pham vi rong vdi thdnh qud hoat dong tdi chinh.
H^l,: Co mdi quan lie lich cUc gida mdc do s^
dung thong tin KTQT pham vi rong vdi thdnh qud hoat ddng phi tdi chinh.
2.3. Vai tro trung gian cua thong tin KTQT phgm vi r0ng (Hinh 1)
Tff gia thuyet H3 va gid thuyet Hf,,,„, chung tdi de xua't gia thuyet H-;^ nhff sau:
334 Sd 5^ Thang 3/2020
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Hj^: CL CO dnh hudng gidn tiep di'n thdnh qud hoat dong thong qua mdc do sH diing thong tin KTQT pham vi rong.
Tff gia thuye't H5 va gia thuye't H^^.b' chffng tdi de xuat gid thuye't H,^ nhff sau:
H-ji,: MDPQ CO dnh hudng gidn tie'p de'n thdnh qud hoat thong qua mdc do sd dting thong tin KTQT pham vi rong.
Tff gia thuye't Hj va gia thuye't H^^.t,, chung tdi de xuat gia thuyet H-j^ nhff sau:
Hy^: MDCT co dnh hudng gidn tiep de'n thanh qud hoat thong qua mdc dQ sddung ihong tin KTQT pham vi rong. (Hinh 1).
3. Phifdng phap nghidn cu'u Mdu vd phUdng phdp thu thdp dQ li$u Mau nghien cffu: Cac DNNVV tinh Binh Dinh.
Sil dung phffdng phdp khao sat de thu thdp dff lieu Hinh 1: Md hinh nghien cifu
cho nghien cffu. Dap vien la cac nha quan tri ca'p trung dang lam viec trong cdc DNNVV tinh Blnh Dinh. Phffdng phap thuan tidn kd't hdp vdi phat trien mau da dffdc chung tdi vdn dung de tid'p can cac dap vien tiem nang.
Tong sd' phie'u khao sdt dffdc phdt ra la 274 phie'u, tdng so'phie'u thu ve la 241 phie'u (dat ty Id 87,96%), 200 phieu hdp Id du'dc du'a vao sff dung.
Sau dd, dff lieu dffdc dffa vao phan tich dinh lifdng vdi sff hd trd cua phan mem SmanPLS3 vdi 2 bu'dc phan tich cd ban, dd la danh gia md hinh do Iffdng va md hinh ca'u true.
4. Ke't qua nghien ci^u
4.1. Ket qud ddnh gid mo hinh do ludng Ket qua tai Bang 1 cho tha'y do tin cay tdng hdp cua cdc bid'n deu cao hdn ngffdng td'i thieu 0,70 va he sd'Cronbach's Alpha cung deu Idn hdn
Ghi chii: »- .• Anh hudng trite tie'p: ---*-.• Anh hudng gidn tie'p
Bang 1. Ket q u d d a n h g i d t h a n g d o
Bien nghtdn cffu DO tin c$y tdng hijp (CR) Cronbach's Alpha PhUdng sai trich blnh quan (AVE)
MDCT 0,84
MDPQ
0,83
0.59
Ghi chii: TT: Viic sd dting thong tin KTQTph^m vi rdng: TC: Thanh qud hoat dong tdi chinh: PTC:
Thdnh qud hoat dong phi tdi chinh.
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TAP CHi CONG THIflfNC
Bang Khai ni$m
MBCT MDPQ CL TT TC PTC Tmng binti Dp iech ciiuan
2. M a tran ladng quan danh gia gia tri phan biet c u a thang do MBCT
0,78 -0,06 0,64 0,04 -0.05 0,01 3,23 0,90
MBPQ
0,80 -0,08 0,62 0,38 0,38 3,33 0,49
CL
0,73 0,09 -0,06 -0,04 3,46 0,89
TT
0,81 0,41 0,41 3,44 0,52
TC
0,77 0,46 3,37 0,51
PTC
1
0,77 3,32 0,48 Ghi chti: So tren dudng cheo (in ddm) la cdn bdc hai AVE; So dudi dUdng cheo Id tuang quan gida cdc bien theo Fornell & Lacker (1981).
0,70, chffng td thang do cd dd tin cay cao. Ben canh dd, phffdng sai trich binh quan cao hdn ngifdng td'i thidu 0,50, chffng td thang do dat gid tri hdi tu [11],
Bang 2 the hien gia tri phdn bidt cua thang do thdng qua gid tri can bac hai AVE cua cac bie'n deu nam trong khoang tiJ 0,73 de'n 0,81 va deu ldn hdn he so' tffdng quan cua cdc bien (tff -0,08 de'n 0,64). Hdn nffa, he so' tffdng quan cua cdc bie'n deu nhd hdn do tin cay tdng hdp cung chffng td cdc thang do cdc bid'n dam bao gid tri phan bidt [10].
4.2. Ket qud ddnh gid mo hinh cau true Kd't qua nghidn cffu cho tha'y khdng cd va'n de da cdng tuye'n giffa cac bie'n ddc lap vi gia tn cua he sd' phdng dai phffdng sai (VIF) nam trong khoang tff 1,00 de'n 1,71, tha'p hdn so vdi mffc td'i da 10. Gia tri R- dieu chinh cua cdc bid'n phu thudc deu ldn hdn ngu'dng td'i thieu 0,10, ngoai trff R2 dieu chinh cua MDPQ. Do vay, trong cac lan phSn tich tid'p theo chung tdi da bd dffdng dan tff MDCT de'n MDPQ.
Ke't qua kidm dmh ung hd cdc gid thuyd't nghien cffu da dffdc de xua't trong md hinh nghidn cffu, ngoai trff gid thuye't H, va H4 (Bang 3). Cu the, gia thuye't H, difpc ung hd (p = 0,64), chung td MDCT cd md'i quan he cung chieu vdi vide sff dung thdng tin KTQT pham vi rdng. Ke't qua cung
cho tha'y, CL cd md'i quan he effng chidu vdi vide sff dung thdng tin KTQT pham vi rdng ([3 = 0,16), gia thuyd't H3 dffdc ung hd. Gia thuye't H5 dffdc ung hd (p = 0,63), chffng td MDPQ cd md'i quan he ciing chieu vdi viec sff dung thdng tin KTQT pham vi rdng. Cac gia thuye't Hgg,^, dffdc ung hd, chffng td viec sff dung thdng tin KTQT pham vi rdng co anh hffdng cung chieu dd'n thanh qua hoat dpng tai chinh (p = 0,41) va thanh qua hoat ddng phi tai chinh (p = 0,41). Nhff da trinh bay d trdn, chung tdi da bd md'i quan he na y de dat dffdc sff phu hdp cua md hinh nghien cffu. Do dd, gia thuyet H4 khdng difpc ung hd. Ben canh dd, gia thuye't Hj cung khdng dffdc ung hd do p > 0,05, chffng to MDCT khdng anh hffdng de'n viec sff dung thdng tin KTQT pham vi rdng trong cac DNNVV linh Binh Dinh.
Tid'p theo, dp dung quy trinh phdn tich trung gian theo hffdng ddn cua Baron va Kenny [4], kd't qua cho thay vide sff dung thdng tin KTQT pham vi rdng ddng vai trd trung gian cho mdi quan he giffa MDPQ va thanh qua hoat ddng (ca tai chinh va phi tai chinh). Ngifdc lai, viec sff dung thdng tin KTQT pham vi rdng khdng la trung gian cho mdi quan hd cua MDCT va thanh qua hoat ddng, khdng la trung gian cho md'i quan he giffa CL va thanh qua hoat ddng.
336 S65-Tiiang3/2020
KETQAN-KIEhiiUHrt
Bang 3. K^t qud kiem djnh cdc gid thuyet ve dnh hadng trUc tiep
Moi quan ll$
iWDCT - TT iUDCT - CL C L - T T iUBCT - iiylBPQ
MBPQ - TT T T - T C TT - PTC
P
-0,02 0,64 0,16
-
0,63 0,41 0,41
p-value 0,74 0,00 0,03
-
0,00 0,00 0,00
t-value 0,34 17,78 2,14
-
12,44 6,36 6,24
Miic y ngil7a ns
...
••
- ...
...
...
Ketluin Gia tiiuyet H^ kiiong dupc ung ii6 Gia tiiuyet H2 dugc iJng ii6 Gia filuyet H3 dUOc ijng ho Gia thuyet H4 i<h6ng duoc iJng ho Gia thuyet H5 duoc ung ho Gia thuygt Hga dupc ung hp Gi^ thuyet HQ^ dupc ung ho Ghi chit: ***, **, ns ldn luat tuang dng vdi mdc y nghia thd'ng ke 1%, 5% vd khong co y nghia thdng ki (kiem dinh t - 2 duoi).
5. Kd't lu|in va ham y nghien cvtu Vdi muc tidu nghien cffu cua de tai la kiem dinh md'i quan he giffa cdc nhan to' ngff canh, vide sff dung thdng tin KTQT pham vi rdng va thanh qua hoat dpng. Kd't qua phan tich dff lieu vdi mlu la 200 DNNVV tinh Binh Dinh cho thd'y h^u he't cac gid thuyd't nghien cffu dffdc ung hd, ngoai trff gia thuyd't HI va H4. Ben canh do, ket qua phan tich vai trd trung gian cua vide sff dung thdng tin KTQT cho tha'y viec sff dung thdng tin KTQT pham vi rdng la trung gian cho md'i quan he giffa MDPQ va thanh qud hoat ddng (tai chinh va phi Iai chinh).
Ket qua nghidn cffu ddng gdp vao ddng nghidn ciiu KTQT van dung ly thuye't bat dinh va quan diem cd sd ngudn life, dac bidt trong bd'i canh cdc DNNVV hoat ddng tai mot qud'c gia phdt trien nhif Viet Nam. Ke't qua nghidn cffu giup cac doanh
nghiep bid't dffpc cac nhan td' dnh hffdng de'n viec sff dung thdng tin KTQT de chu ddng kiem sodt td't cac nhan td'. Ben canh do, ke't qua nghidn cffu cd the anh hffdng dd'n nhdn thffc cua cdc nha quan tri ve vai trd quan trpng cua thdng tin KTQT pham vi rpng. Tff do, cac nha quan tn se cd ke' hoach de tim hieu va trien khai van dung KTQT nham nang cao thanh qua hoat ddng cua cdc DNNVV tmh Blnh Dinh trong bd'i cdnh canh tranh ngay cang gay gat nhif hidn nay.
Mac du nghien cffu da cd nhffng ddng gdp tich cffc, nhffng cung khdng tranh khdi nhffng han chd' can dffdc kh^c phuc trong cdc nghidn cdn tid'p theo, nhff: Quy md mdu nhd, dffdc chpn theo phffdng phap thuan tien ke't hdp phdt trid'n mam; Mdi chi tap trung vao khia canh pham vi rpng cua thdng tin KTQT; Chffa bao gdm cac bie'n kiem sodt trong md hinh •
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N g a y n h S n b a i : 16/2/2020
N g a y p h a n b i ^ n d ^ n h gia va sufa chffa: 26/2/2020 N g a y chdfp n h ^ n d a n g b a i : 6/3/2020
338 So 5-Thong 3/2020
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Thong tin tdc gid:
1. Th.S LE IMONG HUYEN 2. TS. D6 HUYEN TRANG 3. TS. TRUfONG THJ THANH PHlTCfNG 4. Th.S TRAN THI QUANH
Khoa Kinh t6'va Kfe' toan, Trtfcfng Dai hoc Quy Nhtfn
THE RELATIONSmP AMONG CONTINGENT FACTORS, THE USE OF MANAGEMENT ACCOUNTING INFORMATION
AND FIRM PERFORMANCE:
CASE STUDY OF SMALL AND MEDIUM-SIZED ENTERPRISES IN BINH DINH PROVINCE
• Master. LE MONG HUYEN
• PIl.D. DO HUYEN TRANG
• Pll,D, TRUONG THI THANH PHUONG
• Master, TRAN THI QUANH Faculty of Economics and Accounting,
Quy Nhon iJniversity
ABSTRACT:
The study is to test the relationship among contingent factors, the use of management accounting information and finn performance of small and medium-sized enterprises (SMEs) in Binh Dinh province. The analysis of data collected from 200 middle-level managers working at SMEs in Binh Dinh province with SmartPLS3 software shows drat: (1) The competitive intensity has a positive effect on strategic change; (2) The strategic change and decentralization has a positive direct effect on tire use of broad-scope management accounting information; (3) The use of broad-scope management accounting information has a positive effect on financial and non-financial peifonnance; and (4) The use of broad-scope management accounting information mediates on the relationship between decentralization and frrm fmancial and nonfinancial performance.
Keywords: Competitive intensity, decenu-alizanon, management accounting, contingent factor, the use of information.
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